THE PRINCIPLE OF NON-RETROACTIVITY IN TAX LAW
THE PRINCIPLE OF NON-RETROACTIVITY IN TAX LAW

Author(s): Daniela Constantin-Vorovenci
Subject(s): Law, Constitution, Jurisprudence
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: principle of non-retroactivity; non-retroactivity; legal certainty; legal security;
Summary/Abstract: Most normative legal analysis is devoted to determining which procedures or policies society should prefer. Any divergence between the current legal regime raises the question of citizens' basic rights regarding their legal situation. This Article uses legal and economic analysis to evaluate the non -retroactivity of law.Part 1 of this Article provides a broad illustration of the principle of non-retroactivity and its dimension in Romanian tax law.Part 2 of the Article extends the theoretical research on the principle of non-retroactivity in comparative law. The purpose of the analysis is to highlight to what extent the principle, in the form regulated in the Constitution of Romania, supports certain nuances compared to other countries.Part 3 of the Article deals with the practical side of the problem. Thus, based on concrete examples identified in the tax law, we tried to determine if the constitutional transformation of the non-retroactivity in the form adopted by the constituent legislator, by reference to the specifics and limits of the tax law, is the only solution to guarantee the elimination of any abuses of legislation and strengthening legal certainty.Title 4 of the Article contains our conclusions on the phenomenon under consideration.

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