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Juan Manuel Elegido

Biographic Data

ID10853238
NAMEJuan Manuel Elegido
GIVEN NAMESJuan Manuel
FAMILY NAMEElegido
SIGNATUREELEGIDO J M
VERIFIEDNo
TOTAL WORKS1
TOTAL CITATIONS0
WORKS AS AUTHOR1
WORKS AS EDITOR0
FIRST PUBLICATION YEAR1988
LATEST PUBLICATION YEAR1988
H-INDEX0
  • Void Assessments to Income Tax in Nigeria

    Open Access•Juan Manuel Elegido•ARTICLE•Journal of African Law•1988

    Many Nigerian decisions in tax cases have firmly established the possibility of raising the defence of lack of jurisdiction in the assessment in an action for recovery of tax. This development has resulted from decisions of the courts and has led to a significant shift from the practice in the U.K. There— aside from the possibility of applying in rather exceptional cases for judicial review—the consideration of any issues, whether of fact or of l…

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  • Void Assessments to Income Tax in Nigeria

    Open Access•Juan Manuel Elegido•ARTICLE•Journal of African Law•1988

    Many Nigerian decisions in tax cases have firmly established the possibility of raising the defence of lack of jurisdiction in the assessment in an action for recovery of tax. This development has resulted from decisions of the courts and has led to a significant shift from the practice in the U.K. There— aside from the possibility of applying in rather exceptional cases for judicial review—the consideration of any issues, whether of fact or of l…

Appeal (1 work) · Business (1 work) · Corporate Taxation and Avoidance (1 work) · Economics (1 work) · Income tax (1 work) · Jurisdiction (1 work) · Law (1 work) · Law and economics (1 work) · Legislation (1 work) · Political science (1 work)

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