1. A modification or change to a law, regulation, or document that applies to events, situations, or actions that occurred before the amendment was made
The retrospective amendment to the tax code affected all transactions made in the previous fiscal year.
A emenda retroativa ao código tributário afetou todas as transações realizadas no exercício fiscal anterior.
2. In legal contexts, an alteration that is given effect from a date earlier than the date of its enactment
The court upheld the retrospective amendment despite arguments about its fairness.
O tribunal manteve a emenda retroativa apesar dos argumentos sobre sua equidade.