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Briefly on the question of right and wrong retroactivity

Publication at Faculty of Law |
2023

Abstract

The article attempts to clarify the boundaries between true and false retroactivity and between constitutionally permissible and constitutionally impermissible retroactivity, with an emphasis on tax issues, over the current issue of the contemplated introduction of the so-called windfall tax in 2022, which already applies to the taxation of income from 2022. In doing so, it draws on the case-law of the Czech and German constitutional courts.