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. Rev-TRF3 [Internet]. 2024 May 9 [cited 2026 Aug. 13];27(129):63-8. Available from: https://www.revista.trf3.jus.br/index.php/rtrf3/article/view/442