Time in Law in General, and Especially in Tax Law

Authors

  • Ricardo Mariz de Oliveira

DOI:

https://doi.org/10.46801/2595-6280.62.19.2026.3056

Keywords:

acquisition of a right, extinction of a right, taxable income, deductible expense, pending situations

Abstract

Time limits the existence of people, and even of things in general. But it also operates in law. The inflections of the time factor in legal regulation sometimes determine the lifespan of a right, and at other times strongly affect legal relationships during their very existence. With this in mind, it is always time to examine the influence of time in tax law, but also in law in general.

RDTA 62

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Published

2026-05-15

How to Cite

Oliveira, R. M. de. (2026). Time in Law in General, and Especially in Tax Law. Revista Direito Tributário Atual, 62, 453–470. https://doi.org/10.46801/2595-6280.62.19.2026.3056

Issue

Vol. 62 (2026)

Section

Doutrina Nacional (Not Peer Reviewed)

License

Copyright (c) 2026 Ricardo Mariz de Oliveira

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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