“Reflections on Article 184 of the National Code and Article 30 of the Tax Enforcement Law Law” (2016) Revista do Tribunal Regional Federal da 3ª Região, 27(131), pp. 93–102. Available at: https://www.revista.trf3.jus.br/index.php/rtrf3/article/view/419 (Accessed: 13 August 2026).