“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 27, no. 129 (May 9, 2024): 63–68. Accessed August 13, 2026. https://www.revista.trf3.jus.br/index.php/rtrf3/article/view/442.