“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”. (2024) Revista do Tribunal Regional Federal da 3ª Região, 27(129), pp. 63–68. Available at: https://www.revista.trf3.jus.br/index.php/rtrf3/article/view/442 (Accessed: 12 August 2026).