“Online attachment in tax enforcement and the crime of abuse of authority (art. 36 of Law No. 13,869/2019)” (2022) Revista do Tribunal Regional Federal da 3ª Região, 33(153), pp. 55–72. Available at: https://www.revista.trf3.jus.br/index.php/rtrf3/article/view/155 (Accessed: 12 August 2026).