TTHE TAXPAYER’S NOTIFICATION OF THE NOTICE OF INFRACTION DEFINITIVELY CONSTITUTES THE TAX CREDIT AND TRIGGERS THE LIMITATION PERIOD FOR ITS COLLECTION, LEAVING NO ROOM FOR A DECADENTIAL TERM. CIPEEX, [S. l.], 2025. Disponível em: https://anais.unievangelica.edu.br/index.php/CIPEEX/article/view/14629. Acesso em: 20 jun. 2026.