Tax declared unconstitutional after the tax execution has been filed: PIS contribution. Declaration of unconstitutionality of Decree-Laws no. 2.445/88 e 2.449/88. Issue of Resolution 49/95. Effects “erga omnes” and ‘ex tunc’ effects. Need for a new launch within the decadence period. Revista do Tribunal Regional Federal da 3ª Região, v. 27, n. 129, p. 63–68, 9 May2024.