Ordinance 019 - WEA on non-retroactivity and its collateral effects on traders [Ordenanza 019 - WEA sobre la irretroactividad y sus efectos colaterales en comerciantes]
DOI:
https://doi.org/10.62574/rmpi.v4iDerecho.213Keywords:
civil and political rights, right to property, informal sectorAbstract
The objective is to analyse the ordinance 019 - WEA on non-retroactivity and its collateral effects on traders. It was developed using a descriptive documentary methodology. Ordinance 019-WEA, although designed to reactivate the economy and formalise trade in Santo Domingo after the pandemic, has highlighted the limitations and challenges that arise when applying the principle of non-retroactivity in a tax context. While the measure was beneficial for many traders by exempting fees and avoiding fines, it also generated a significant imbalance among those who had already complied with their obligations prior to the enactment of the ordinance.
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