Browsing by Author "Eze, Chukwuemeka"

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    ADJUDICATING TAX DISPUTES IN THE NIGERIAN TAX SYSTEM
    (Department of Public and International Law, Nasarawa State University Keffi, 2020-08-10) Eze, Chukwuemeka
    This paper discusses the inevitability of disputation in the tax system as it is usual in other human endeavours. It proceeds with tracking the trajectory of the evolution of the dispute resolution mechanisms at different epochs of the Nigerian tax system. There is a discussion on the constitutional crises that rocked the defunct Value Added Tax Tribunal through the decisions of the courts in Stabilini Visinoni v. FBIR and Cadbury Nig. PLC v. FBIR vis-a-vis the jurisdiction of the Federal High Court as contained in section 251 of the Constitution of the Federal Republic of Nigeria, 1999. The current position of the law as to the jurisdiction relationship between the Federal High Court and the Tax Appeal Tribunal settled in NNPC v. TAT (Lagos Zone) and TSKJ v. FIRS have also been highlighted. The paper has also examined the adjudicatory process at the Tax Appeal Tribunal and the boundaries of its powers.
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    RESEARCHING LAW, POLICY, AND PRECEDENT IN LEGAL WRITING
    (Department of Public and International Law, Nasarawa State University Keffi, 2021-04-15) Eze, Chukwuemeka
    The article offered process and result. Law, policy and precedent share some point of convergence and divergence, respectively. However, they are processes of a product. In the circumstances of this article, they are means to an end in view which is legal writing. Legal research as a process informs legal writing. Invariably, legal writing is meaningless or worse without accurate content gained from the research process. This article would took a brief explanations on terms, examined point of convergence of the processes, their points of divergence and application of such processes to an end in view, that is legal writing. Employing the doctrinal methodology of research, the article concluded that law research is guided by policy and precedent to enable arrival at outcomes that are clearly manifested and, thus, recommended.