THE FIVE-YEAR LIMITATION PERIOD FOR THE COLLECTION OF TAXES SUBJECT TO OFFICIAL ASSESSMENT: STARTING POINT AND PRACTICAL EFFECTS. CIPEEX, [S. l.], 2025. Disponível em: https://anais.unievangelica.edu.br/index.php/CIPEEX/article/view/14636. Acesso em: 20 jun. 2026.