Oracle primeiro dia do ano passado
-- Oracle: First day of previous year
SELECT trunc(add_months(sysdate, -12), 'YEAR') FROM DUAL;
VasteMonde
-- Oracle: First day of previous year
SELECT trunc(add_months(sysdate, -12), 'YEAR') FROM DUAL;-- First day of month
SELECT TRUNC(sysdate, 'MONTH') from dual;-- Oracle: First day of year
SELECT TRUNC(sysdate, 'YEAR') FROM DUAL;