THE POWER TO PROSECUTE TAX OFFENCES: A CRITIQUE OF UNIPETROL NIGERIA PLC V. EDO STATE BOARD OF INTERNAL REVENUE
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Date
2011
Authors
SANNI, A.O
Journal Title
Journal ISSN
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Publisher
Nigerian Institute of Advanced Legal Studies.
Abstract
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.
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Keywords
THE POWER TO PROSECUTE TAX OFFENCES , A CRITIQUE OF UNIPETROL NIGERIA PLC V. EDO STATE BOARD OF INTERNAL REVENUE
Citation
Sanni, A.O (2011) THE POWER TO PROSECUTE TAX OFFENCES: A CRITIQUE OF UNIPETROL NIGERIA PLC V. EDO STATE BOARD OF INTERNAL REVENUE II 142.Nigerian Institute of Advanced Legal Studies.