CHUKWUEMEKA ODUMEGWU OJUKWU UNIVERSITY JOURNAL OF PRIVATE AND PUBLIC LAW (COOUJPPL)
The Chukwuemeka Odumegwu Ojukwu University Journal of Private and Public Law (COOUJPPL) is a peer-reviewed academic journal published by the Department of Private and Public Law, Faculty of Law, Chukwuemeka Odumegwu Ojukwu University, Igbariam Campus, Nigeria. The journal provides a platform for scholarly discourse on contemporary legal issues spanning both private and public law. It features original research articles, case analyses, and commentaries that address legal developments in Nigeria and beyond, contributing to the growth of legal scholarship and practice.
DEATH PENALTY FOR A LOAF OF BREAD? A REVIEW OF SECTION 1 (2) OF THE ROBBERY AND FIREARMS (SPECIAL PROVISIONS) ACT
Death penalty is unarguably the most serious form of punishment available in Nigeria’s legal firmament for the treatment of criminal infractions of the law. It involves the officially sanctioned killing or execution of a person who has been found guilty of an offence for which the relevant law prescribes death as the penalty. Nigeria’s Robbery and Firearm (Special Provisions) Act provides in its section 1 (2), for mandatory death penalty for any person who violates the provision irrespective of the circumstances of the case. The provision, which has arguably accounted for more than sixty percent of death sentences imposed by Nigerian courts, provides a veritable cause for concern. This study adopted the doctrinal research design with reliance on the use of library-sourced materials and is qualitative in outlook. It involves reflection on the essence and qualities of law and legal terms, adopting a priori and analytical techniques with a view to expounding and dissecting the contending issues. This work highlighted the undesirable state of the law particularly as regards the extent to which it cheapens human life and recommended for the amendment of the law to exclude death penalty for a convict whose offence did not involve the deliberate killing of another person.
Death penalty, robbery, armed robbery, firearms, mandatory sentence.
AN INVESTIGATION OF THE ROLE OF GOVERNMENT MINISTRIES/ DEPARTMENTS AND AGENCIES IN THE COLLECTION AND REMITTANCE OF VALUE ADDED TAX IN NIGERIA
This research effort is an investigation of the role of the MDAs in the collection and remittance of Value Added Tax in Nigeria. This study has become necessary considering the provision of the new Tax Reform Bill that centralized the collection of Taxes to be performed only by the newly formed Nigerian Revenue Service. The doctrinal approach was adopted in this research with information from Tax Laws, case laws and literature review of the research efforts of other writers. It was found from this research effort that the MDAs were collecting and remitting Taxes to the government. It was also found that due to some challenges, some of these MDAs were not performing optimally in their assigned role as VAT agents. It was further found that with the new Tax Reform Bill, MDAs would discontinue performing their agency role with the centralization of Tax collection, which would now be performed by the newly created Nigerian Revenue Service. Based on this, it was recommended that instead of centralizing Tax collection in Nigeria, Tax Authorities should strengthen their partnership with MDAs so as to perform more effective supervisory role with regular audit of these MDAs. Secondly, MDAs have established structures in the performance of this role and what is needed is to make these structures more effective and efficient instead of scrapping them. Besides, centralization of Tax collection has its own challenges-manpower and logistics challenges, bureaucratic inefficiencies etc. which may actually lead to revenue loss to the government with the new policy.
Tax Remittance, Value Added Tax, Nigerian Tax Reform Bill, Government Ministries/ Departments 1. Introduction
ZUHAIR, Jibril; ADIABUAH, Emmanuel Onyemaechi; OKOH, Chinwe Nwali
GENDER MAINSTREAMING, GENDER EQUALITY, WOMEN’S RIGHT AND LEGISLATIVE DRAFTING: A HISTORICAL PERSPECTIVE
This research is on Gender Mainstreaming, Gender Equality, Women’s Right and Legislative Drafting: A Historical Perspective. The specific objectives are to investigate the extent on how integration of Gender Perspective can make the concerns and experiences of both women and men an integral part of all political, economic and social fields in society. To examine the achievements of Gender Equality and ascertain if women and men have equal opportunities and are not discriminated against, leading to more equitable society. The scope of the study is centered on the Niger Delta Region of Nigeria. The sample size of the study is eight hundred (800). The study found out that there is a negative relationship between Gender mainstreaming and sustainable development, there is a negative relationship between Gender discrimination and loss of national out-put or productivity; gender in equality has a negative relationship with development. Based on the findings the following interventions were recommended: Government should ameliorate gender discrimination in the society, government should strengthen the relationship between male and female workers. Government should provide fair and equal treatment on gender matters or issues.
Gender Mainstreaming, Gender Equality, Women’s Right and Legislative Drafting
RECONCILING PRIVATE PROPERTY RIGHTS WITH ECOLOGICAL CONSERVATION IN NIGERIA
This paper examines the tension between private property rights and ecological conservation in Nigeria, where rapid economic development and environmental degradation create competing pressures. Nigeria's rich biodiversity faces threats from deforestation, wetland destruction, oil pollution, and habitat fragmentation, whilst economic growth demands stronger property rights institutions, creating significant challenges for policymakers, conservation practitioners, and property owners. The research employed a mixed-methods approach combining doctrinal methodology of documentary analysis of relevant legislation, review of academic literature, examination of case studies from different ecological regions, and comparative analysis with similar African contexts. It critically analysed Nigeria's pluralistic legal system where statutory, customary, and religious laws create overlapping authorities governing land rights and conservation. The study identified key conflict areas including protected area management, resource extraction on private lands, and urban expansion into ecologically sensitive areas. Case studies from Cross River State, Niger Delta, and Lagos demonstrate both failures and emerging successes. Nigeria's constitutional and legislative frameworks create an imbalance favouring property rights over conservation, with environmental provisions remaining largely non-justiciable. Promising reconciliation pathways emerge through community-based conservation models recognising traditional rights, market-based instruments aligning economic incentives with conservation, and potential constitutional reforms elevating environmental protections. The paper proposed constitutional amendments, robust compensation mechanisms for conservation-affected landholders, community co-management approaches, economic incentive structures, strengthened enforcement mechanisms, and land use reforms explicitly incorporating ecological considerations into property governance frameworks.
Private Property Rights, Ecological Conservation, Land Use Act, Environmental Law, Sustainable Development, Nigeria
EVALUATING THE EFFECTIVENESS OF NIGERIA’S INSTITUTIONAL RESPONSE TO TERRORISM
Nigeria has faced a range of serious security challenges, including kidnapping, cattle rustling, pipeline vandalism, armed banditry, and terrorism. Among these, terrorism has been the most devastating, claiming the lives of men, women, and children particularly in Northern Nigeria. In 2022, the southern region also experienced a major terrorist attack when the Catholic Church in Owo, Ondo State, was targeted by suspected terrorists. This incident exposed significant lapses in intelligence gathering and sharing, revealed weaknesses within the security architecture, and highlighted institutional ineffectiveness, particularly on the part of the police. These realities underscored the need to evaluate Nigeria’s institutional framework for combating terrorism. This study adopted the doctrinal research method, relying on both primary and secondary sources. Primary sources included relevant legislation such as the Terrorism (Prevention and Prohibition) Act, 2022, while secondary sources consisted of textbooks, academic journal articles, and credible online materials. The paper found that, despite the existence of multiple institutional mechanisms intended to address terrorism, the threat has persisted largely due to poor implementation and structural deficiencies. It concluded that Nigeria’s counter-terrorism efforts will remain ineffective unless institutions particularly the police conduct thorough investigations, present credible evidence in court, and ensure diligent prosecution. Currently, many terrorism-related cases are undermined by inadequate investigations, poorly presented evidence, and a lack of prosecutorial commitment, often resulting in the dismissal of cases by the courts.
Institution, Response, Terrorism and Security Challenges
NAVIGATING THE ENERGY TRANSITION: OPEC, CLIMATE CHANGE AND THE FUTURE OF RENEWABLE ENERGY LAW
The global energy landscape is undergoing a significant transformation in response to the pressing challenge of climate change. As a major player in the energy sector, the Organisation of Petroleum Exporting Countries (OPEC) plays a crucial role in shaping the future of global energy. This paper explored the intersection of OPEC, climate change and renewable energy law and identified the challenges and opportunities inherent in the energy transition. Through doctrinal analysis of existing laws, policies and literature, this research examined the historical context of OPEC, the causes, threat and dynamics of climate change. Findings highlighted the need for coordinated global response to climate change, with OPEC’s role being critical in facilitating the transition to a low-carbon economy. The analysis revealed some inconsistencies in OPEC’s rhetoric on climate change and underscores the imperative of robust legal framework to support the growth of renewable energy. These findings necessitated recommendations including the need for more collaborative approach from OPEC and other stakeholders to accelerate the energy transition. The paper further emphasised the essentials for a coordinated effort to mitigate the impacts of climate change and promote a sustainable energy future.
OPEC, Climate Change, Renewable Energy Law, Energy Transition
HARUNA, Ismaila Ozovehe; IBITOYE, Olutoyese; ADAMS, Usman Ayuba
THE RIGHT TO HEALTH UNDER THE CONSTITUTION OF THE FEDERAL REPUBLIC OF NIGERIA (AS AMENDED): AN APPRAISAL
This study appraised the right to health under the Constitution of the Federal Republic of Nigeria and the challenges in enforcing the said right. The right to health, just like other socioeconomic rights, is not negotiable in advanced countries of the world. The Constitution of the Federal Republic of Nigeria 1999 (As Amended) made provisions for the right to health but unfortunately, the right to health is non-justiciable under chapter two of the Constitution. It must be noted that all human rights are indivisible, interdependent and interrelated. Civil, political, economic, social, cultural and environmental rights are all interdependent upon one another and none of these rights is superior or inferior to the other. Though the right to life is a fundamental right, it has no value at all if the right to health is not upheld and protected. The aim of this research was to appraise legal framework for the protection of the right to health under the Constitution of the Federal Republic of Nigeria. It is obvious that Nigeria has refused to give the right to health its rightful place in chapter four of the Constitution. The methodology adopted was doctrinal and the approach is analytical in nature. The researchers also found that the problem associated with enforcing right to health is that many Nigerians are poor, illiterate and lack the will power to pursue litigation. It is recommended inter alia that there should be a constitutional amendment which will accommodate the right to health in chapter four of Nigeria’s Constitution. Once that is achieved, that will be the first step in protecting the lives of Nigerians.
Rights, Health, Health Rights, Constitution, Nigeria
ONUIGBO, Christiana Nneka; OKWUMUO, Cosmas C.; NWAKOBY, Ifeoma Priscillia; EMEKA, Ngozi Eunice; NWACHUKWU, Tochukwu Nkiruka
THE APPLICATION OF THE DOCTRINE OF CORPORATE PERSONALITY TO POLITICAL PARTIES IN NIGERIA
The doctrine of corporate personality establishes that on incorporation, a company acquires corporate personality. It becomes a legal person (artificial rather than natural) quite separate and distinct from its members. Political parties in Nigeria are also legal persons recognized by law and enjoys all the privileges appurtenant to a legal person including capacity to sue and be sued, ownership of properties, among others. This paper applied the doctrine of corporate personality and its exceptions to Political Parties in Nigeria. A doctrinal approach of research is adopted by examining statutes, case laws, existing literature on the topic. The paper argued that legal personality in the context of political parties refers to the legal recognition granted to a political party, enabling it to operate as a district legal entity, conferring upon the party certain rights and responsibility within the legal framework with the advantage of distinguishing a political party from its individual members so that it can hold property, enter into contracts and be liable for legal obligations independently. The paper finds that purpose of establishment, funding patterns and governing laws etc. between a corporation and a political party differs. The paper recommends among others that Independent National Electoral Commission (INEC) should ensure the observance of internal democracy in conduct of primaries in the same way the Corporate Affairs Commission and other regulators promotes the code of corporate governance; the process of registration and de-registration of political party should be properly harnessed to prevent proliferation of political parties especially those without clear agenda among others.
Application, Corporate personality, Political Parties, Nigeria
ONWUZURUOHA, Chibuzo Mercy; AKINOLA, Omoniyi Bukola
BIG TECH, BIG RISK: REGULATING INTERNATIONAL TECH GIANTS UNDER NIGERIA’S CYBER AND DATA PROTECTION LAWS
This paper examines the regulatory challenges posed by international technology giants, commonly referred to as “Big Tech,” operating in Nigeria, with a particular focus on data protection and cybersecurity. Companies such as Meta, Google, Apple, and Amazon collect and process vast amounts of personal data, creating significant risks including privacy breaches, unauthorised data use, market dominance, and potential threats to national security. Using a doctrinal research approach, the study critically analyses Nigeria’s legal framework, including the Nigeria Data Protection Act (NDPA) 2023, the Cybercrimes (Prohibition, Prevention, etc.) Act 2015 (as amended 2024), and related regulations from the Nigeria Data Protection Commission (NDPC), National Information Technology Development Agency (NITDA), and Nigerian Communications Commission (NCC). The analysis identifies gaps in enforcement, jurisdictional limitations, regulatory overlaps, and low public awareness, which constrain the effectiveness of existing laws in regulating foreign tech companies. The paper also examines the compliance obligations of Big Tech, encompassing data protection, cybersecurity, consumer protection, and digital taxation, and provides practical examples of non-compliance in Nigeria and beyond. Drawing on these findings, it proposes targeted legal and policy reforms, including mandatory data localisation for sensitive information, appointment of local regulatory representatives, enhanced enforcement powers, algorithmic transparency, and international cooperation. By addressing these challenges, Nigeria can establish a regulatory framework that ensures accountability of international tech companies while fostering innovation, economic growth, and the protection of users’ rights. The study contributes to the discourse on digital governance in Africa, providing actionable insights for policymakers, regulators, and stakeholders as they navigate the balance between global digital engagement and local legal standards.
Big Tech, Cybersecurity, Cross-Border Data Flow, Consumer Protection
THE LIABILITY OF FLAG STATES FOR ENVIRONMENTAL DAMAGE CAUSED BY SHIPS
Flag States have long been regarded as primary bearers of responsibility for ensuring that ships flying their flags comply with international law and regulations. This responsibility becomes particularly critical in cases involving environmental damage caused by ships, such as oil spills, waste dumping, and air pollution. The 1982 United Nations Convention on the Law of the Sea (UNCLOS) set out key principles governing flag state duties in enforcing safety, environmental, and pollution-prevention standards. However, the effectiveness of these provisions remains questionable due to several factors, including the rise of flag of convenience (FOC) registries, jurisdictional complexities, and insufficient enforcement mechanisms. This article explored the legal framework governing flag state liability for environmental damage caused by ships, focusing on UNCLOS, the International Maritime Organization (IMO) conventions, and the 2001 International Tribunal for the Law of the Sea (ITLOS) jurisprudence. The analysis delved into the specific obligations imposed on flag states under international law and examined the implications of non-compliance, especially in relation to civil liability regimes for environmental damage. In addition, the article evaluated the enforcement challenges posed by FOCs, wherein states allow foreign vessels to register under their flags, often without adequate regulatory oversight. The discussion further considered alternative mechanisms, such as port state control and market-based initiatives, to mitigate environmental risks when flag state oversight is inadequate. The article concludes by suggesting ways in which international law could be reformed to enhance flag state accountability, including the introduction of a comprehensive global liability regime and better coordination between flag, port, and coastal states.
Liability, Damages, Environmental, Flag, Ship, States
NONJU, Kalada D.S.; IHUA-MADUENYI, Agent Benjamin
INCORPORATION OF FOREIGN COMPANIES IN NIGERIA: CHALLENGES AND PROSPECTS
One of the many ways that economies of nations grow is by attracting foreign Investment to increase their revenue. Foreign Investors who want to do business in Nigeria and also invest, needs to incorporate their business legally to be able to operate fully and comply with the various regulations on board. The topic extensively looked at how foreign companies can be incorporated in Nigeria, the prospects, challenges and more so incentives that are available to foreign Investors. The paper utilized the doctrinal research methodology to examine the challenges foreign companies face while going through incorporation, the prospects for Nigeria and the incentives that is available to boost and attract more foreign investment. One of the findings of this work is that there is need to de-cluster the complexities and bottlenecks surrounding foreign company incorporation and regulatory compliances especially in securing permits and licenses in various sectors. More so, there is need to put in place infrastructures to aid ease of doing business in Nigeria as what we are lacking has the capacity to scare our foreign investors away. A comparative analysis of how foreign companies are incorporated in United Kingdom, South Africa and Canada was also looked at, so as to see how they attract foreign investors, their incorporation processes and the various incentives they have put in place to retain their foreign investors. Several recommendations were made, which the writers believe if utilized will boost our business sector and attract more foreign investment.
Incorporation, Foreign Companies, Challenges, Prospects
AGUGUA, Mercy Amarachi; AKINOLA, Omoniyi Bukola
THE CORPORATE VEIL DOCTRINE: TRENDS AND SHIFTS IN NIGERIAN JURISPRUDENCE
The corporate veil doctrine still represents a cornerstone of the company law, protects shareholders and directors from personal liability for the conduct of their corporation. However, the increasing fear of a misuse of this shield, especially within the Nigerian corporate environment has brought it under judicial and legislative scrutiny. This paper examines the development of this doctrine in Nigerian jurisprudence; it notes significant case law where courts have pierced or declined to pierce the corporate veil. Utilizing doctrinal and comparative methodologies, it unearthed the statutory regime established under the Companies Allied Matters Act (CAMA) 2020 (as amended by Business Facilitation Act, 2023), as well judicial pronouncements. The main argument is that although Nigerian courts have historically demonstrated a conservative outlook, contemporary litigation reflects a movement to purposive and justice-focused application of the doctrine. It suggests a more transparent statute, which would be guided by uniform judicial standard in determining when the veil should be pierced especially on fraud and agency along public policy. The paper concludes with specific recommendations, such as codifying exceptions to the doctrine and improving judicial education when it comes to corporate accountability. This paper adds to legal discourses unraveling the conflict between limited liability and corporate misuse in such developing economies as Nigeria.
Corporate Veil, Limited Liability, Nigerian Courts, Judicial Trends
AN EXAMINATION OF THE ADMINISTRATION OF WITHOLDING TAX IN NIGERIA
Tax is a levy imposed and administered by the different tiers of government in Nigeria. There are several methods of tax administration in Nigeria one of which is the Withholding tax system. Withholding tax is not another type of tax but the deduction of tax at source from payment made in certain transactions to a taxable person from the supply of goods or services. Withholding Tax (WHT) is one of the most effective tools for curbing tax evasion and ensuring early collection of revenue in Nigeria. The Withholding Tax system is a veritable source of revenue to government. It enhances the collection efforts of tax authorities and it is an advanced method of income tax payment. The enactment of the Nigeria Tax Administration Act, 2025, Nigeria Tax Act, 2025 and Deduction of Tax at Source (Withholding) Regulations 2024 represents a significant reform aimed at harmonizing tax administration, enhancing compliance, and strengthening the country’s fiscal system. This paper examines the administration of withholding tax under the New Tax Reform Acts and the Deduction of Tax at Source (Withholding) Regulations 2024, highlighting its legal framework, institutional arrangements, and procedures for deduction and remittance. To this end this research examined the legal regime for the administration of withholding tax in Nigeria. The study adopted doctrinal method of legal research which includes both primary and secondary sources of data. The primary data includes: statutes and case laws while the secondary data includes: legal textbooks, online articles, journals among others. The study found that withholding tax was introduced to curb tax evasion by allowing payment to be deducted at source and remitted to the appropriate tax authority - Federal or State Board of Internal Revenue within 21 days after the end of the month the transaction was made. It further analysed the major challenges hindering efficient administration, including non-remittance, overlapping jurisdiction between Federal and State authorities, limited automation, and poor taxpayer awareness. The study concluded that although the 2025 Act has introduced progressive measures such as digital remittance, unified taxpayer identification, and stricter penalties, effective implementation depends on robust institutional capacity, inter-agency coordination, and sustained taxpayer education.
Tax, Tax Administration, Withholding Tax, Challenges and Nigeria
ANUSHIEM, Matthew Izuchukwu; ANUSHIEM, Uchenna Maryjane; NWAKOBY, Ifeoma Priscillia; OTUKWU, Lotanna Dayan
CUSTOM TO STATUTE: NAVIGATING THE TRANSISTION OF MARITAL FRAMEWORKS AND ITS LEGAL IMPLICATION IN NIGERIA
This study explored the transitioning of customary marriage to statutory marriage within the framework of law. This study critically examined the transition from customary to statutory marriage laws, analysed the legal, social, and human rights implications of this transformation. Doctrinal legal research was adopted with analysis of primary sources of law, such as statutes, judicial precedents and customary laws which were systematically reviewed to strengthen the study. Complementing this study, secondary sources of law such as peer-reviewed journals, books written by renowned scholars were examined. The justification for the adoption of this methodology was to facilitate the understanding of the former legal provisions and the lived experiences of families operating within these legal systems. The study revealed, among other findings, the prevalence of legal uncertainty, whereby both customary and statutory marriage laws lead to conflicts in legal interpretation and enforcement. The study concluded that the transition from customary to statutory marriage laws present significant, legal, social and human rights challenges while statutory laws aim to establish uniform legal standards. Finally, an attempt was made at recommending desirable reforms with a view to resolving the conflict which has been brought into being by such a conversion. The study recommended, among others, that there should be harmonization of legal frameworks to integrate customary and statutory marriage laws to create a more cohesive legal system.
Customary marriage, Statutory marriage, Transition, legal system, Marital Frameworks, Inheritance.
COMPARATIVE ANALYSIS OF LEGAL FRAMEWORK IN THE BAD AND THE GOOD OF CYBER TECHNOLOGY IN CHINA AND NIGERIA
This study examined the legal frameworks governing cyber technology in two significant emerging economies: China and Nigeria. These countries represent distinct approaches to cybersecurity governance - China as a technological powerhouse with extensive regulatory control and Nigeria as Africa's largest economy striving to balance security imperatives with democratic values and developmental needs. The aim of this study is to presents a comprehensive comparative analysis of the legal frameworks governing cyber technology in China and Nigeria, examining both the positive aspects (the good) and problematic elements (the bad) inherent in each system. The study employs doctrinal legal research methodology, analyzing primary and secondary sources to evaluate the effectiveness, scope, and implications of cybersecurity laws in both jurisdictions. China's framework demonstrates comprehensive regulatory architecture with strong enforcement mechanisms but suffers from restrictive approaches and surveillance concerns. Nigeria's framework shows adaptive legislative modernization with rights-conscious provisions but faces significant implementation challenges and concerning surveillance provisions. The study found that while both countries have developed extensive legal frameworks, their approaches reflect different priorities: China prioritizes state security and comprehensive control, while Nigeria attempts to balance security needs with democratic values. The study recommends amongst others that there should be enhanced transparency and flexibility for China's framework, and an improved implementation capacity and rights safeguards for Nigeria's system. In conclusion, these findings contribute to understanding how emerging economies approach cybersecurity governance and the trade-offs between security, innovation, and individual rights in the digital age.
Cybersecurity Law, Data Protection, Legal Framework, Comparative Analysis, China, Nigeria, Cyber Technology Regulation
A REVIEW OF THE LEGAL FRAMEWORK FOR SINGLE-MEMBER COMPANIES IN NIGERIA: PROGRESS AND PITFALLS
The notion of Single-Member Companies (SMCs) is regarded as a forward looking legal concept that addresses dynamic contemporary imperatives of entrepreneurship, especially in emerging jurisdictions such as Nigeria. This study reviews the historical background, legal recognition and practical significance of SMC in the corporate law of Nigeria and discusses in particular the changes that have been made to accommodate such form of company under the Companies and Allied Matters Act (CAMA) 2020. Drawing on doctrinal legal method, the study critically examines and evaluates the statutory provisions, regulatory norms and judicial discourse on SMCs in multiple jurisdictions, including India, South Africa and the United Kingdom. The core proposition is that despite the advancement of SMCs in Nigeria’s lawscape that has brought legitimacy in the business ecosystem and exerted some economic inclusiveness, the legal infrastructure is deficit in clear regulatory regime, judicial protection and corporate governance tenets. The study argues that for the SMC project of change to fully actualize its potentials, Nigerian regulatory authorities have to embrace a more finely nuanced, tactful balance of flexibility and accountability. This study adds to the emerging corpus of legal literature calling for comprehensive but responsible reform of corporate law in Africa.
Single-Member Companies, CAMA 2020, Corporate Law Reform, Business Formalization, Comparative Company Law
NAVIGATING THE TENSIONS BETWEEN DATA PRIVACY AND NATIONAL SECURITY: A COMPARATIVE ANALYSIS OF NIGERIAN AND INTERNATIONAL LEGAL FRAMEWORKS
The interaction between data privacy and national security is positioned by modern research as one of the urgent legal and policy questions of international concern. Swift technological advancement and a growing security threat have been the characteristics of Nigeria, which has seen a corresponding expansion of state surveillance capabilities, a trend that often serves to compromise the privacy interests of individuals. The current paper analyses the conflict between the right to privacy of personal information and national security in the Nigerian legal system. The main aims of it are to question the sufficiency of the data-protection and national-security systems in Nigeria, to identify the sources of conflict and suggest the balanced solutions that do not undermine the civil liberties but support the effective security measures. The study is methodologically grounded within the doctrinal research methodology. Comparative analysis compares the approach of Nigeria to that of the European Union, the United States and the United Kingdom thus providing insight on how these jurisdictions treat privacy security dilemma. The results reveal that the data-protection system in Nigeria can be described as underdeveloped, where there is poor monitoring of the system and a wide range of discretionary powers granted to security agencies with limited accountability. To this end, the research suggests building on the legal protection, enhancing institutional protection, and embracing global good practices to create a more coherent and rights-respecting balance between privacy and security of data and national security.
Data Privacy, National Security, Surveillance Law, Cybersecurity, Digital Rights
INTERNATIONAL COOPERATION FOR CLIMATE-CHANGE GOVERNANCE: AN ANALYSIS OF ARTICLE 6 OF THE PARIS AGREEMENT 2015
Climate change, the quintessential global commons dilemma, demands an unprecedented level of international cooperation. This study interrogates Article 6 of the Paris Agreement 2015 as a juridical apparatus for enabling transboundary climate governance through market and non-market approaches. The research problem lies in the ambiguity, operational deficits, and equity challenges inherent in the implementation of cooperative mechanisms-specifically, Internationally Transferred Mitigation Outcomes (ITMOs), the Sustainable Development Mechanism, and non-market frameworks. Employing a doctrinal legal methodology, the study critically analyses treaty provisions, COP decisions and comparative legal regimes to distil the normative scope and functional performance of Article 6. The findings reveal that while Article 6 embodies significant promise for enhancing ambition and cost-effectiveness in climate mitigation, its efficacy is impeded by legal uncertainties, governance fragilities, and asymmetries in technological and institutional capacities among parties. The study therefore recommends the urgent operationalisation of a robust Article 6 rulebook with precise accounting standards, enhanced transparency frameworks, and equitable benefit-sharing models. It further advocates for increased climate finance, technology transfer, and South-South cooperation to facilitate the participation of developing countries in emerging carbon markets. In conclusion, the study affirms that the success of Article 6 is not merely contingent on legal sophistication but on political will, institutional coherence, and global solidarity. If well harnessed, Article 6 could become the linchpin of climate multilateralism-transforming ambition into action and fostering a just transition to a low-carbon global economy.
Climate Change Mitigation; International Cooperation; Paris Agreement; Article 6; Sustainable Development
BRISIBE, Ernest E. & BRISIBE, Beimonyo Vivien
AN APPRAISAL OF VALUE ADDED TAX FISCALIZATION IN NIGERIA TAX ACT 2025: A COMPARATIVE VIEW
Fiscal policy stands as a crucial pillar of economic development through its economic financing function. Since the inception of advancement in technology, internet has expanded in size, use and impact. The deficiency in Nigerian VAT system led to inability to levy VAT on E- transaction or commerce. Recently, attempt has been made to fill the lacuna on collection mechanism and in so doing incorporated VAT Fiscalization into the Nigerian Tax Act 2025 and Tax Administrative Act 2025. Digital fiscal system is introduced to automatically send every transaction to the central servers of the fiscal authority. It is open for the fiscal authority to use automated VAT collection procedures to automatically collect taxes from cash –only business, bank transactions or even both. This paper is aimed at examining the impact and or effect of VAT fiscalisation in Nigeria. This paper queried if there has been a measure put in place by government to eliminate technology assisted devices that would hinder VAT collection. The methodology adopted in this work is doctrinal wherein primary and secondary sources of materials were utilized. Upon findings, this paper revealed that challenges of VAT administration on digital services are not peculiar to Nigeria alone. The work recommended that a law should be made to criminalize or make it unlawful for one to create, repair or install automated suppressing device that hinders smooth tax administration or collection of VAT.
VAT Fiscalization, Cross Border, Digital Services, Nigerian Tax Act 2025
ASOMADU, Ngozi; IGBOKWE, Victor O.; NWAKOBY, Ifeoma Priscillia
CHUKWUEMEKA ODUMEGWU OJUKWU UNIVERSITY JOURNAL OF PRIVATE AND PUBLIC LAW (COOUJPPL), Vol. 7 No. 1 (2025)
BALANCING MIGRANTS’ RIGHTS AND NATIONAL SECURITY IN NIGERIA: CONSTITUTIONAL IMPERATIVES AND LEGAL BOUNDARIES
The growing movement of migrants into and within Nigeria has intensified the challenge of reconciling the constitutional protection of migrants’ rights with the demands of national security. The 1999 Constitution of the Federal Republic of Nigeria guarantees certain rights to all persons, including non-citizens, yet national security concerns have prompted policies and practices that sometimes conflict with these guarantees. This article critically examines the constitutional imperatives and legal boundaries guiding this balance, drawing attention to the intersection between human rights obligations and state security prerogatives. The study adopts a doctrinal legal research methodology, relying on primary sources such as the 1999 Constitution, the Immigration Act, 2015, subsidiary legislation, and judicial decisions, complemented by secondary sources including scholarly commentaries, policy papers, and comparative jurisprudence. The analysis reveals that while the legal framework provides a robust constitutional foundation for the protection of migrants, broad discretionary powers vested in immigration and security agencies frequently undermine due process, leading to arbitrary detention, deportation, and other rights violations. The article recommends statutory reforms to limit discretionary powers, strengthen judicial oversight, and institutionalize independent monitoring mechanisms. It concludes that a sustainable approach to national security in Nigeria must be anchored on respect for constitutional guarantees, adherence to the rule of law, and alignment with international human rights standards.
INTERROGATING THE PROSPECTS AND CHALLENGES OF TRADITIONAL ARBITRATION IN NIGERIA
This research examines the persistence, challenges, and potential integration of traditional arbitration systems in Nigeria's contemporary legal framework. Despite colonial attempts to dismantle indigenous legal structures, traditional dispute resolution mechanisms continue to operate across Nigeria, maintaining relevance through cultural legitimacy and accessibility. The study employs doctrinal research with empirical investigation methodologies to evaluate the current status of traditional arbitration, analyze judicial attitudes towards indigenous dispute resolution mechanisms, and develop proposals for legislative reform. Through critical examination of statutory provisions, judicial precedents, and comparative legal approaches, the research identifies a significant enforcement gap that undermines traditional authorities' dispute resolution efforts. The findings reveal that despite recognition in landmark cases like Agu v. Ikewibe and Oru & Anor v. Amarabe, traditional arbitration decisions remain vulnerable due to absence of explicit statutory recognition. This paper proposes a comprehensive framework for integrating traditional adjudication into Nigeria's formal legal system through statutory codification, procedural standardization, and formalized enforcement mechanisms. By establishing multi-tiered dispute resolution pathways that leverage both traditional and formal mechanisms, Nigeria can enhance access to justice, reduce Court congestion, and preserve indigenous legal heritage. The research contributes to emerging scholarship on legal pluralism and indigenous justice systems by demonstrating how traditional arbitration can complement formal adjudication while addressing distinctive community needs. This integration represents not merely a practical enhancement of judicial efficiency but a reclamation of indigenous legal heritage and advancement of cultural sovereignty within Nigeria's postcolonial legal landscape.
THE DISPUTE STATE: A LEGAL INQUIRY INTO PERSISTENT EMPLOYMENT DISPUTES AND INSTITUTIONAL BREAKDOWN IN NIGERIA
Persistent employment disputes in Nigeria’s public sector reflect a deeper crisis of institutional fragility, legal inadequacy, and state unresponsiveness. This paper undertakes a legal inquiry into the root causes, systemic patterns, and institutional failures that have allowed industrial unrest especially in education, healthcare, and civil service sectors to become endemic. Drawing on a doctrinal and comparative methodology, the study critically examines the limitations of Nigeria’s current legal frameworks, including the Trade Disputes Act, Labour Act, and Arbitration and Mediation Act 2023, in resolving employment disputes effectively. Despite statutory provisions for mediation, arbitration, and adjudication through the Industrial Arbitration Panel and National Industrial Court of Nigeria, the dispute resolution system remains marred by bureaucratic delays, poor enforcement of agreements, and a lack of institutional autonomy. These deficits undermine the right to decent work and contradict Nigeria’s commitments under Sustainable Development Goals (SDGs) 8 and 16, which call for inclusive economic growth, decent employment, and accountable institutions. Through a comparative analysis of successful institutional models such as ACAS (UK), CCMA (South Africa), and FMCS (USA), the paper proposes the establishment of an independent, public-sector-focused dispute resolution body in Nigeria. It further argues for the constitutional recognition of social dialogue mechanisms and stronger legal protections for collective bargaining outcomes. Ultimately, the article contends that until Nigeria transforms from a reactive to a rights-based and preventive approach to employment dispute resolution, its public institutions will remain locked in cycles of unrest, weakening governance and stalling development.
MOBILISING SELF-ASSESSMENT TAX REGIME TO FACILITATE TAXPAYERS’ VOLUNTARINESS IN NIGERIA
The paper x-rays the relevance of Self-Assessment Tax System (SAS) or regime as a key administrative tax approach for both personal and corporate taxation in a given nation state. The SAS approach emphasizes both the taxpayers’ responsibility to report their income and also, the need for them to determine their own tax liability. Thus the primary purpose of adopting SAS in most nation states and in particular, Nigeria is to increase voluntary compliance by taxpayer. In that light, the paper is therefore an academic contribution to investigate and critically analyze taxpayer’s voluntariness by examining their level of compliance in honouring their tax obligations in Nigeria. The author adopted the doctrinal methodology by engaging expository and analytical approaches. Equally, the author relied on primary and secondary sources of data collection. It was the finding of the paper, among others, that SAS has not been able to actualize fully the vision and mission of its inauguration. In that light, the paper therefore recommends legislative reviews or amendments of various contentious tax provisions that seem to hinder the envisioned objectives of SAS in Nigeria, among others.
APPRAISAL OF THE PROCLAMATION OF STATE OF EMERGENCY IN NIGERIA: LEGAL AND CONSTITUTIONAL ISSUES
This article is an appraisal of the proclamation of state of emergency in Nigeria since independence in 1960. It observed that Nigeria had the first proclamation of state of emergency in the Western Region in 1962 and since the return to Presidential democracy in 1999 we have had proclamation of state of emergency in Plateau State in 2004; in Ekiti State in 2006; in Borno State, Yobe State and Adamawa State in 2013; and in Rivers State in 2025. It argued that the Federal Republic of Nigeria Constitution 1999 (as amended) clearly provides the conditions and procedures for the proclamation of state of emergency. It aims to bring to fore lacunae in the constitution in relation to the proclamation of state of emergency. The doctrinal research methodology was adopted to appraise the proclamation of state of emergency in Nigeria since Independence in 1960. It found that there is no contestation as to the power of the President to declare state of emergency in the Federation or any State thereon but there are laid down conditions and procedures to be followed in the exercise of such powers. It further found that there are no constitutional provisions that empower the President to suspend or remove democratic institutions in Nigeria and appointment of Administrator. It therefore, recommends that the President in the exercise of his constitutional power to declare state of emergency should adhere strictly to the constitutional provisions. The procedures should be clear on the status of the Governor, Deputy Governor and House of Assembly members when state of emergency is declared. Also, the National Assembly in granting of approval to the Government Gazette of the Government of the Federation (legislative oversight) should not deviate from the constitutional provisions and the Judiciary should have the courage to declare null and void any proclamation of state of emergency that is inconsistent with the provisions of the constitution.
LEGAL RESPONSE AND CAPACITY BUILDINGS FOR ARMED ROBBREY PREVENTION IN NIGERIA
Although armed robbery issue is no longer new in the society, but it’s rising features despite legal response and capacity buildings for its prevention, informed the need to examine the legal response and capacity buildings for armed robbery prevention in Nigeria. The objectives is to look into the causes and effects of armed robbery in Nigeria, legal response and capacity buildings for armed robbery prevention in Nigeria. The research adopts a doctorial approach which consists of primary and secondary sources and the finding reveals that Robbery and Firearms (Special Provisions) Act stipulates death sentence on the offender(s) upon conviction of armed robbery under this Act, but the crime is still on the increase in the country. It is recommended that restrategy law enforcement agencies and government policy towards effective poverty eradication, reduction of unemployment rate will have significant impacts in the reduction of armed robbery cases in Nigeria. It is therefore concluded that, even if there is strong laws put in place, effective law enforcement and policies addressing the issues of poverty, unemployment rates has significant impacts in the reduction of armed robbery cases in the country.
A CRITICAL ANALYSIS OF THE LEGAL FRAMEWORKS FOR SUSTAINABLE SOLID WASTE MANAGEMENT PRACTICES IN NIGERIA
Nigeria's rapid urbanisation and population growth have intensified solid waste management challenges, necessitating comprehensive legal frameworks to address environmental sustainability and public health concerns. This paper examines Nigeria's existing legal architecture governing solid waste management, analysing the effectiveness of current legislation, regulatory mechanisms, and enforcement strategies. The study adopts doctrinal research methodology by way of critically evaluating primary and secondary sources of law such as key legislative instruments including the Constitution, the National Environmental Standards and Regulations Enforcement Agency (NESREA) Act 2007 (amended in 2018), the Harmful Waste (Special Criminal Provisions) Act 1988, and various state-level waste management laws. The analysis reveals significant gaps in policy implementation, enforcement mechanisms, and regulatory coordination between federal, state, and local authorities. Key findings highlight the disconnect between legislative intent and practical implementation, attributed to inadequate funding, limited institutional capacity, and weak enforcement mechanisms. The research identifies critical deficiencies including absent comprehensive legislative responsibility, insufficient provisions for waste-to-energy initiatives, and lack of standardised waste classification protocols across jurisdictions. Whilst Nigeria has established foundational legal frameworks for waste management, the study concludes that substantial reforms are essential to address contemporary challenges including electronic waste, medical waste, and plastic pollution. The paper recommends strengthening legal frameworks through enhanced inter-governmental coordination, improved enforcement mechanisms, increased stakeholder participation, and integration of circular economy principles. These findings contribute to environmental law reform discourse in developing nations, providing insights into implementing sustainable waste management systems within Nigeria's complex socio-economic and political landscape. The research demonstrates that effective waste management requires not merely legislative existence but robust implementation and enforcement capabilities.
MINORITY SHAREHOLDERS’ PTOTECTION UNDER CAMA 2020: COMPLETE OR COSMETIC?
Majority rule and minority protection is an essential principle in corporate governance. It aims at balancing the interests of the majority shareholders who exercise significant influence in company decisions and operations. As a result of their high shareholding, they control significantly, major decisions of the company including electing directors, approving financial statements, mergers and acquisitions etc., and by their sheer powers, strategically steers the company to serve their interests. The CAMA 2020 provided mechanism for the protection of minority shareholder in the face of the overwhelming influence of the majority Shareholders which includes the right to bring derivative actions, enforce personal rights and petition the court for relief against oppressive or unfair prejudice. This Paper evaluated the protection afforded minority shareholders by CAMA 2020 and finds that the legal regime for the protection of minority shareholders under CAMA 2020 is complete. The minority shareholder only needs to be aware of their rights as delineated in CAMA 2020. This Paper recommended among others the improvement of regulatory oversight by the Corporate Affairs Commission (CAC) through insistence on massive advertisement of the rights of minority shareholders. The Commission should advice that companies should device ways of making the minority shareholders to be constantly aware or abreast of their rights as part of corporate governance strategy. A doctrinal approach is adopted, which includes the use of primary and secondary data with reference to case laws.
ONWUZURUOHA, Chibuzo Mercy & AKINOLA, Omoniyi Bukola
EVALUATING THE CORPORATE LEGAL FRAMEWORKS REGULATING ALTERNATIVE FINANCING MECHANISMS FOR NIGERIAN STARTUPS
The rapid growth of alternative financing has necessitated diverse and innovative financing mechanisms beyond traditional banking system. Alternative financing mechanisms such as crowdfunding, venture capital, and peer-to-peer lending have emerged as crucial sources of funding for startups seeking flexibility and accessibility. However, the effectiveness of these mechanisms is significantly influenced by corporate legal framework governing their operations. Using a doctrinal research methodology, this paper evaluates the corporate legal frameworks regulating alternative financing mechanisms for Nigerian startups. The study examines the existing corporate legal frameworks in Nigeria, including the Companies and Allied Matters Act and the Investment and Securities Act, in fostering a conducive environment for startup financing. It identifies gaps in the Nigeria’s existing legal framework. Findings reveal regulatory recognition of the importance of alternative financing mechanisms in Nigeria but reveal a lack of comprehensive and coordinated approach necessary to fully realize the potential of these mechanisms. The study recommends targeted reforms, enhanced inter-agency coordination, public education campaigns and responsive regulatory approaches to address the identified gaps.
ADUMA, Onyeka Christiana & OBIAELI-CHIDEBE, Oluoma C.P.
DOES THE OIL PIPELINES ACT OF NIGERIA EXCLUDE COMMON LAW CLAIMS IN RESPECT OF DAMAGE RESULTING FROM OIL-RELATED ENVIRONMENTAL POLLUTION?: A CRITIQUE OF THE DECISIONS IN THE BODO AND OGBU CASES
Case law in Nigeria reveals that for decades, civil liability for oil-related environmental damage has always been established through two principal channels. The first is the common law principles of tort, consisting of nuisance, negligence and the rule in Rylands v. Fletcher. The second channel is that provided by statute law, with the primary statute being the Oil Pipelines Act (OPA) of 1956. This judicial approach appeared to remain unchallenged until 2014. In 2014, in the case of Bodo Community v. The Shell Petroleum Development Company of Nigeria Limited [2014] EWHC 1973 (TCC) (instituted in England in respect of oil spills that occurred in Nigeria), The English High Court interpreted the Oil Pipelines Act as having excluded common law claims in respect of oil spill damage emanating from oil pipelines licenced under the OPA. Subsequently, in Nigerian Agip Oil Company Limited v. Ogbu (2017) LPELR-45217, the Nigerian Court of Appeal approved without reservation the decision of the English High Court on the issue. This article responds to these judicial decisions. Using the provisions of the OPA (which was saved by the Petroleum Industry Act 2021) as a springboard, the article critiques the decisions in both cases. Through an analysis of the decisions vis-à-vis the provisions of the OPA, the article demonstrates the fallacies inherent in the argument that the OPA excludes common law claims for damage resulting from oil-related environmental pollution. The analysis contained in the article remains relevant because the issue has neither been argued before nor resolved by the Nigerian Supreme Court in subsequent cases.
OKORODAS, Anthony Ezonfade & OKORODAS, Ebiere Princess