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Searching Content from Nigeria indexed under Litigation, Mediation & Arbitration ordered by Published Date Descending.
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1
Has The Decision In Vodacom vs FIRS Imposed VAT Liability On All Imported Services Into Nigeria?
The taxation of services supplied by non-resident foreign companies (NRCs) to Nigerian companies has been an issue of great debate in recent times.
Nigeria
19 Sep 2019
2
Stanbic IBTC Holding Plc v. Financial Reporting Council Of Nigeria & Anor – Analysis On The Status Of An Unregistered Technology Transfer Agreement
Stanbic Ibtc Holding Plc had purchased a banking software, which it customised and sold to its South African parent company. The Software was subsequently licensed to the bank for an annual licence fee.
Nigeria
19 Sep 2019
3
Still On Registration Of Foreign Judgments In Nigeria
In Suit No. FHC/ABJ/CS/203/2019; Emmanuel Ekpenyong Esq. v. Attorney General and Minister of Justice of the Federation, the Federal High Court, Abuja Judicial Division by a Judgment dated 10th June 2019, ...
Nigeria
19 Sep 2019
4
Legal Implication Of Non – Registration Of Technology Transfer Agreements Under The NOTAP Act – Uche Mathew And Olukolade Ehinmosan
The Nigerian Court of Appeal (Lagos Division) recently quashed the decision of the (trial) Federal High Court and held that the non-registration of a technology transfer agreement
Nigeria
16 Sep 2019
5
TAT Rules On Six Years Limitation Period And Validity Of Some Taxes And Levies
On 20 August 2019, the Tax Appeal Tribunal (TAT or Tribunal) sitting at Enugu, held that a taxpayer may not be liable to taxes (including interest and penalties)
Nigeria
13 Sep 2019
6
Federal High Court Affirms The Data Privacy Rights Of Nigerian Citizens
On 28 June 2019, the Federal High Court affirmed the data privacy rights of Nigerian citizens and directed the National Identity Management Commission.
Nigeria
3 Sep 2019
7
Tax Tribunal Rules That A Taxpayer Can Object To A Defective Assessment Even If It Has Been Paid
PwC has helped a company secure a TAT ruling to the effect that a taxpayer's right of objection or appeal is not waived by the fact that the taxpayer has paid the assessment being subsequently disputed.
Nigeria
26 Jul 2019
8
Drilling Rigs Are Not Vessels: Court Of Appeal Pronounces
The contention on the applicability of the Coastal and Inland Shipping (Cabotage) Act, 2003 to Drilling Rigs, particularly on the question of whether a Drilling Rig can be construed as a vessel within the definition ...
Nigeria
26 Jul 2019
9
Tax Appeal Tribunal Holds That Excess Dividend Tax Applies To Previously Taxed Earnings
On 5 July 2019, the Tax Appeal Tribunal (TAT or Tribunal) held that where a company pays out dividends that exceeds its taxable profits in a given year of assessment, such dividends
Nigeria
23 Jul 2019
10
Court Of Appeal Rules That Imported Services Are Subject To VAT In Nigeria
On 24 June 2019, the Court of Appeal (COA or the Court) affirmed the decision of the Federal High Court, and held that Nigerian recipients of imported services such as supply of bandwidth capacities
Nigeria
16 Jul 2019
11
Legal Privilege Of In-House Counsel – The Position Under Nigerian Law
During legal representations, a lot of sensitive matters are usually disclosed to a counsel and it would be unfair to the client if these matters can be divulged without any restrictions.
Nigeria
12 Jul 2019
12
Tax Appeal Tribunal Rules That Mortgage Institutions Are Not Liable To Value Added Tax
On 19 June 2019, the Tax Appeal Tribunal (TAT or Tribunal) held that mortgage institutions are not liable to pay Value Added Tax (VAT) on services rendered within the scope of their business.
Nigeria
12 Jul 2019
13
Tax Appeal Tribunal Rules That Gratuity Payments Are Tax Exempt
On 20 June 2019, the Tax Appeal Tribunal (TAT or the Tribunal) sitting in Abia State held that gratuities are tax exempt under the Personal Income Tax (PIT) Act.
Nigeria
10 Jul 2019
14
Court Of Appeal: Non Registration With NOTAP Does Not Invalidate A Contract
The Court of Appeal has reversed the decision of the Federal High Court ("FHC") in Stanbic IBTC Holdings Plc ("Stanbic") v Financial Reporting Council of Nigeria (FRCN) & Anor (2015)
Nigeria
5 Jul 2019
15
Tax Appeal Tribunal Relieves Employers Of Tax Obligation On Voluntary Pension Contribution
The obligation to account for taxes due on withdrawal of voluntary pension contributions (VPC) was made clearer in the judgement delivered yesterday by the Tax Appeal Tribunal (TAT)
Nigeria
2 Jul 2019
16
Understanding Consent Judgment
Generally, the court's judgment is the fruit of every litigation, and the outcome of every legal dispute that is referred for resolution by the Court.
Nigeria
24 Jun 2019
17
Federal High Court Holds That The Attorney-General Of Federation Of Nigeria Has A Discretionary Duty Under Section 3 (1) Of The Foreign Judgment Reciprocal Act, 1990 To Promulgate An Order To Bring The Act Into Operation
In Suit No. FHC/ABJ/CS/203/ 2017; Emmanuel Ekpenyong Esq. v Attorney General and Minister of Justice of the Federation, the Plaintiff upon obtaining leave of the Federal High Court, by an Originating Summons, ...
Nigeria
21 Jun 2019
18
Does Domiciliation Of Payment Under A Contract Amount To An Assignment Of The Contract Under Nigeria Law?
In the recent Supreme Court case of SC.332/2009; Julius Berger Nigeria Plc. & Anor. v. Toki Rainbow Community Bank Ltd, Julius Berger, the appellant, by a local purchase order requested a Contractor to make a supply to it.
Nigeria
30 May 2019
19
Grounds Upon Which A Nigerian Court Will Set Aside Execution Of A Judgment
The essence of civil proceedings is for the judgment creditor to enjoy the fruits of his Judgment.
Nigeria
30 May 2019
20
A Consideration Of The Amendments Introduced In The 2019 High Court Civil Procedure Rules Of Lagos State
A person instituting an action (Claimant) must include the Pre-action protocol form 01 with other supporting documents.
Nigeria
16 May 2019
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