The principle of non-retroactivity of the tax law as a guarantee for the taxpayer in Libyan tax legislation. Al-Mukhtar Journal of Social Sciences, [S. l.], v. 39, n. 3, p. 841–856, 2021. DOI: 10.54172/0gjmxj39. Disponível em: https://mdp.omu.edu.ly/journals/index.php/mjssc/article/view/374. Acesso em: 24 jan. 2026.