Faculty of Law

 

The Faculty of Law was established in 1962 as one of the foundation teaching units of the University of Lagos. It is one of the foundation teaching units of the University of Lagos.

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Recent Submissions

  • INTRODUCTION TO NIGERIAN BUSINESS LAW 

    SANNI, A.O (Malthouse Press Limited, Lagos., 2005)
    It is often said that a good lawyer is not the one who knows all the law, but where to find the law. The question then is where do we turn to, if we want to determine the applicable legal principles and rules to a particular ...
  • DISMISSAL OF EMPLOYEES FOR CONDUCT AMOUNTING TO A CRIME - A REVIEW OF THE NIGERIAN LAW 

    SANNI, A.O (Obafemi Awolowo University, ile-ife, Nigeria., 1998-09)
    The main aim of this paper is to review the Nigerian cases on the right of an employer to discipline his employee for an act of misconduct amounting to a crime with a view to reconciling the seeming inconsistency of the ...
  • THE CONTROVERSIAL LAGOS PROPERTY TAX- THE FLIP SIDE OF THE COIN 

    SANNI, A.O (Journal of Private & Property Law, 2003)
    This paper is written against this background, to present possible opposing arguments from the taxpayers' perspective to some of the issues involved in the LUCL. The paper identifies and discusses some of the flaws in the ...
  • VAT REFUND SYSTEM IN NIGERIA - A CRITIQUE 

    SANNI, A.O (The Chartered Institute of Taxation of Nigeria., 2004)
    Claims for tax credits are an inherent part of VAT which is a tax on differences. Any attempt to curb input is therefore wrong in principle because it changes the way VAT operates from a tax on value added to a tax on gross ...
  • DRAFT TAX APPEAL TRIBUNAL (PROCEDURE) RULES IN NIGERIA A SYNOPTIC EVALUATION 

    SANNI, A.O (The Chartered Institute of Taxation of Nigeria, Lagos., 2010)
    An appeal system provides a taxpayer who is dissatisfied with the final decision of the tax authority an avenue to ventilate his or her grievances before a quasi judicial body for tax adjudication. Considering the nature ...
  • REVENUE LAW 

    SANNI, A.O (The Chartered Institute of Taxation of Nigeria, Lagos., 2007)
    Taxation has been surprisingly neglected in Nigeria both as a Law subject and a source of government revenue. The subject is however beginning to attract more attention from the government because of the volatility of oil ...
  • POSSIBLE NEGATIVE IMPACTS OF CONSENT FEE ON THE MORTGAGE AND PROPERTY LAW, 2010-A NEED TO STREAMLINE THE REGULATORY & FISCAL POLICIES 

    SANNI, A.O (The Department of Private & Property Law, Faculty of Law, University of Lagos, Akoka, Lagos Nigeria., 2010)
    This paper seeks to examine the extent to which the drafters of MPL envisaged the possible deleterious effect of the consent provisions on the attainment of the objectives of the Law. The paper discusses the inconsistent ...
  • ESTABLISHING A TAX SYSTEM FOR THE FEDERAL CAPITAL TERRITORY - PROSPECTS AND CONSTITUTIONAL CHALLENGES 

    SANNI, A.O (Department of Jurisprudence and Private Law, Faculty of Law, Obafemi Awolowo, Ile-Ife, Nigeria., 2007)
    We have no access to the amount of finance at the disposal of the Federal Military Government and we have neither had the facilities nor the time to do any costing of a relocation of the Federal Capital. All we wish to ...
  • RESPECTING THE RIGHTS OF UNIVERSITY CLIENTS 

    SANNI, A.O (University of Lagos Press, 2008)
    In a commercial parlance, the phrase "clients are Kings" is usually employed to underscore the importance of clients to the survival of any business and the need to ensure quality control in service delivery. There is ...
  • CHARACTER EVIDENCE 

    SANNI, A.O (Sibon Books Limited, Ibadan., 2001)
    This chapter examines the extent which evidence may be adduced on the character of a party in civil and criminal cases. It attempts to address issues such as: what is character evidence, in what circumstances is such ...
  • INTRODUCTION TO NIGERIAN LEGAL METHOD 

    SANNI, A.O (Obafemi Awolowo University Press Limited, ile-ife, Nigeria., 2006)
    The phrase 'legal method' is made up of two words -'legal' and 'method.' The word "method," in ordinary parlance, means a way of doing something or the quality of being well planned and organized. The word "legal," which ...
  • LAGOS STATE SALES TAX: MATTERS ARISING 

    SANNI, A.O (Justice Chambers, Faculty of Law, Obafemi Awolowo University, Nigeria., 2002)
    The focus of this chapter is to analyse the legal implications of the reintroduction of Sales Tax in Lagos State. Central to this task is the determination of the appropriate level of government to impose Sales Tax or VAT ...
  • INTERPRETATION OF TAX STATUTES: AN EXAMINATION OF THE SUPREME COURT APPROACH 

    SANNI, A.O (Nigerian Institute of Advanced Legal Studies., 2006)
    This chapter examines some of the Supreme Court tax cases since inception in order to decipher the approach of the court to the interpretation of tax Statutes. The chapter is divided into seven parts. Part one introduces ...
  • CONTEMPORARY LEGAL ISSUES IN GOVERNMENT BUDGETING 

    SANNI, A.O (Total Communication Ventures, Lagos., 2009)
    This paper discusses some of the fundamental legal issues relating to the current attempt to reform the budget process in Nigeria. the focus is on the federal budget process for obvious reasons. the federal budget is the ...
  • UNDERSTANDING THE BASIS OF TAXING POWERS OF LOCAL GOVERNMENTS - A REVIEW OF ETI-OSA LOCAL GOVERNMENT v JEGEDE 

    SANNI, A.O (The Appellate Review, 2012)
    The extent of the taxing powers of local governments have been of great concern to stakeholders in the Nigerian tax system. It is generally believed that an unbridled exercise of taxing powers by the various local governments ...
  • THE POWER TO PROSECUTE TAX OFFENCES: A CRITIQUE OF UNIPETROL NIGERIA PLC V. EDO STATE BOARD OF INTERNAL REVENUE 

    SANNI, A.O (Nigerian Institute of Advanced Legal Studies., 2011)
    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 ...
  • ODYSSEY OF LOCAL GOVERNMENT CREATION: AN EXAMINATION OF THE CONSTITUTIONALITY OF THE ALLOCATION OF LOCAL GOVERNMENTS' REVENUE FROM THE FEDERATION ACCOUNT. 

    SANNI, A.O (Department of Jurisprudence & Private Law, Faculty of Law, Obafemi Awolowo University, Ile-Ife, Nigeria., 2005)
    This paper attempts to examine the legality or otherwise of withholding the allocation of the Local Government Councils from the FA. Five main questions are considered to be decisive to the legal resolution of the controversy. ...
  • CASE COMMENTS 

    SANNI, A.O (The Department of Private & Property Law, Faculty of Law, University of Lagos, Akoka, Lagos Nigeria., 2004)
    Although the traditional examples of unilateral contracts are of trivial domestic nature, the concept plays a large and useful part in commercial transactions. Once a promise is classified as an offer of a unilateral ...
  • An Appraisal of Finance (Miscellaneous Taxation Provisions) Bill 2004 

    SANNI, A.O (Nigerian Journal of Legislation, 2004)
    The fiscal policy measures of the 2001 Budget were geared towards improving the industrial climate and stimulating higher capacity utilisation; providing adequate protection for domestic industries against unfair competition ...
  • TAXATION AND OTHER FISCAL IMPACT OF THE PENSIONS REFORM BILL 

    SANNI, A.O (Centre for Law & Development Studies, 2004)
    This paper examines the relationship between the Pension Reform Bill (Bill), taxation and intergovernmental fiscal relationships. The paper considers the tax treatment of the existing pension schemes vis-a-vis the provisions ...

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