Constitutional validity of tax legislation

Related decisions

• ATTORNEY-GENERAL FOR RIVERS STATE V. FEDERAL INLAND REVENUE (2021)→

  Court

  Federal High Court (Port Harcourt Division)

  Judgment date

  9 August 2021

  Summary and analysis of the Federal High Court ruling in Attorney-General for Rivers State v. FIRS, addressing vital taxation and jurisdictional issues.

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  • 1999 constitution sections 251 and 295→
  • Abuse of court process→
  • Expressio unius est exclusio alterius→
  • Federal High Court jurisdiction→
  • Originating summons→
  • Pre-action notice→
  • Preliminary objection→
  • Withholding tax→