/ˌrɛtroʊˈæktɪv stætʃuːt/ – Phrase
Definition: đạo luật có hiệu lực trở về trước, đạo luật có hiệu lực hồi tố.
A more thorough explanation: A retroactive statute, also known as a retrospective statute, is a law that applies to events that occurred before the law was enacted. In legal terms, it means that the law has a backward effect, affecting past actions or events.
Example: If a country passes a new tax law in 2024 that changes the rates of tax for the years 2020 through 2023, this law would be considered retroactive because it affects events and tax calculations from those previous years.