Department Of Commercial & Industrial Law

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Browsing Department Of Commercial & Industrial Law by Subject "A CRITIQUE OF UNIPETROL NIGERIA PLC V. EDO STATE BOARD OF INTERNAL REVENUE"

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    Open Access
    THE POWER TO PROSECUTE TAX OFFENCES: A CRITIQUE OF UNIPETROL NIGERIA PLC V. EDO STATE BOARD OF INTERNAL REVENUE
    (Nigerian Institute of Advanced Legal Studies., 2011) SANNI, A.O
    The power to prosecute has generated a number of cases and robust literature in academic circle, but not a whimper has been heard about the decision in Unipetrol's Case since 2006 when it was delivered by the Supreme Court. This paper is an attempt to analyse the implications of the decision in Unipetrol' s Case against the background of existing authorities in Nigeria on the power to prosecute.