El principio de irretroactividad y su aplicación en las reliquidaciones de jubilaciones patronales.

Abstract

This thesis examines the issue of the recalculation of employer-sponsored pensions from a legal perspective, highlighting its negative impact on employers. It argues that the recalculation of pensions, based on the retroactive application of new regulations, violates the principle of non-retroactivity, which is fundamental to legal certainty, and leads to disastrous consequences for employers. The study concludes that it is imperative to reinforce the application of the principle of non-retroactivity to protect not only the rights of employers but also legal certainty and the economic stability of the business environment. It is suggested that regulations and laws should be clear and predictable, avoiding retroactive changes that could harm employers.