retroactive alteration
[/ˌrɛtrəˈæktɪv ɔːlˈtɛreɪʃən/]
nounpl: retroactive alterations
alteração retroativa
1. A change, modification, or amendment made to a document, agreement, law, or record that is made effective as of a date in the past, prior to when the alteration was actually made
The retroactive alteration of the employment contract meant that benefits applied from the date of hire, not from when the change was approved.
A alteração retroativa do contrato de trabalho significou que os benefícios se aplicaram a partir da data de contratação, não de quando a mudança foi aprovada.
2. A legal or administrative modification with effect dating back to a previous date
The tax law underwent a retroactive alteration that affected returns filed in previous years.
A lei tributária sofreu uma alteração retroativa que afetou as declarações apresentadas em anos anteriores.
This term is primarily used in legal, financial, and administrative contexts in both Brazil and the USA. In Brazil, it appears frequently in labor law and tax legislation. The concept is often viewed with caution in contract law, as retroactive alterations can create disputes about the actual terms parties originally agreed to. In the USA, retroactive alterations are regulated differently depending on whether they are civil or criminal in nature, with criminal ex post facto laws generally being prohibited by the Constitution.
Related Idioms & Phrases
retroactive alteration with effect from
subject to retroactive alteration
apply a retroactive alteration to
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