Taxation (Non) Retroactivity and interpretative laws
Ricardo Seabra Moura, tax practice managing associate, and Hugo Pinheiro Ferreira, associate of the same practice, are co-authors of an article published on the 15th Notes of Tax Justice.
The article sets on the problem of tax interpretative laws, including the ones on 2016 State Budget Law, and its retroactive effect that results in different interpretations in controversial cases. It’s something that has been used a lot by the legislator and has caused countless lawsuits between the Tax Authority and the tax payers.
