Nnamdi Azikiwe University Journal of International Law and Jurisprudence

A review of powers of taxing authorities to overcome artificial transactions under section 46 of the Nigeria tax administration act 2025

2026-08-23T20:18:57+00:00

Section 46 of the Nigeria Tax Administration Act (NTAA) 2025, which prohibits artificial transactions, is a major development in the anti-tax avoidance system in Nigeria. This study discusses in detail the legal implications of artificial transactions provision under the legal requirements of the statutory provisions, the theory, enforcement provisions, and the practice between the taxpayer and the tax authority. Using the doctrinal and comparative analysis, the paper illustrates that Section 46 constitutes a strong anti-avoidance mechanism whereby the tax authorities are given the powers to override the artificial or fictitious dispositions and make corrections to reverse the tax liability minimization. The provision is specifically aimed at the connected person transactions which do not pass the arm-length principle test to create a presumption of artificiality that places the burden of proof on taxpayers. The paper also discussed the association between Section 46 and similar sections (like Section 47) on prohibited tax avoidance arrangements and how these sections interact to fight against aggressive tax planning. Based on the economic substance doctrine, the purpose behind business analysis, and the international tax jurisprudence, the paper has provided a theoretical basis of understanding artificial transactions within the Nigerian setting. Legal implications considered in the analysis include substantive legal implications such as reassessment of tax liability, imposition of penalties under Chapter Four of the NTAA 2025, and accrual of interest, as well as procedural implications, such as objection and appeal. The paper listed the implementation challenges as evidentiary burdens, valuation methods, and definition ambiguities, and develops suggestions for providing clear guidance, capacity building, and legislative refinements. In conclusion, this discussion determines that Section 46 is a tax administration game changer in the country since it grants taxation authorities discretionary power to re-characterize transactions under the principle of substance over form, which has the effect of improving the protection of revenue, but also provokes crucial questions about the rights of taxpayers and due process.

Legal framework for protection of the rights of children in cases of dissolution of marriage in Nigeria

2026-08-23T20:22:26+00:00

The rights of the children in a marriage include provision of their basic needs such as food, clothing, shelter, healthcare and even basic education. This will ensure that the children are properly nurtured, protected and prepared to face the larger society. Marriage is an integral unit in the society. It is the primary source of socialization, especially for the child. Where parents decide to end their union abruptly, the effect on the children is deep seated, and it may negatively affect the provision of their basic needs, including their physical, social, emotional and physiological wellbeing. This Article examined the laws protecting children’s rights in a situation of dissolution of marriage. The research considered the legal reliefs available to the children to help cushion the negative effect of their parents’ divorce. The methodology adopted by the research is doctrinal method. The study found, that there are no clear procedural laws providing for the legal representation of children and how and when their evidence is to be taken in divorce proceedings. This Study recommended that more priority should be given to the child in divorce proceedings as they are the worst hit. The court should concern itself with hearing from the children who are capable of expressing their views with due weight being given to the child’s view in accordance with his or her age or maturity. Relevant stakeholders should employ intensive campaign to create awareness of the available laws protecting the rights of the children such as the Child’s Rights Act, 2003, Violence against Person (Prohibition) Act, 2017 and the United Nations Convention on the Rights of the Child, 1989.

Rethink on the constitutional provision on human right to adequate food in Nigeria: The need for a paradigm shift

2026-08-23T20:27:46+00:00

Food is a substance of nutritional value and wholesome for body growth, energy and functions. It usually contains elements of carbohydrates, protein, fat and oil, mineral, vitamins and water. It is the products of plants and animals. Food appears to be the most essential necessity of life; without food, man’s life is miserable, and short. Therefore, human right to adequate food becomes indispensable right and a key to the sustenance of other rights. Unfortunate, human right to adequate food is not justiciable under the Constitution of the Federal Republic of Nigeria 1999 (as amended). The objective of this paper is to unearth the sad reality of life in Nigeria without the citizens’ right to adequate food. The paper becomes germane in view of the growing hunger in Nigeria as a result of economic policies imposed by the government in order to boost her Gross Domestic Product. The paper adopted a doctrinal research method through the review of primary and secondary sources of materials such as the Universal Declaration of Human Rights, International Covenant on Economic, Social and Cultural Rights, African Charter on Human and Peoples’ Rights, Constitution of the Federal Republic of Nigeria and other enable laws. The paper discovered that hunger crisis in Nigeria is majorly caused by lack of food security emanating from lack adequate provision in Nigerian law on right to food. Based on the above, the paper recommended for further amendment to the Constitution of the Federal Republic of Nigeria and other enabling laws for the purpose of the inclusion of the human right to adequate food on the fundamental human rights list. The paper concluded by arguing that the fundamental human right to life and dignity of human person cannot be adequately realised in Nigeria in the absence of right to adequate food. There is no dignity in a man who cannot boast of placing food on his table for himself and that of his family. There is the need for a paradigm shift.

The illusion of immunity: Legal effectiveness of “park at owner’s risk” notices in Nigerian jurisprudence

2026-08-23T20:46:46+00:00

“Park at Owner's Risk” notices are a near-universal feature of Nigeria's commercial car parks, yet the popular assumption that they extinguish an operator's liability for any loss or damage to a parked vehicle is largely mistaken. This article argued that such notices are, in law, ordinary exclusion clauses and are therefore subject to the established conditions governing incorporation, construction, and validity under the general law of contract. Drawing on the bailment and licence distinction, the article showed that where an operator takes possession of a vehicle, a non-delegable duty of care arises that a notice alone cannot displace, while even a validly incorporated exclusion clause will not, absent express words, exclude liability for the operator's own negligence, applying the contra proferentem rule. The article further examined the emerging significance of the Federal Competition and Consumer Protection Act 2018, contending that broad, undifferentiated exclusions of liability in standard form parking transactions may constitute unfair or misleading business practices actionable under the Act. Situating the discussion within the jurisprudential debate over the proper limits of private ordering and the residual role of public policy in contract law, the article concluded that Nigerian courts and the legislature must develop a more structured and principled approach to these notices. It proposes a five-part analytical framework for courts, together with targeted legislative and regulatory reform, to close the gap between what the “Park at Owner's Risk” notice is popularly believed to achieve and what the law in fact permits it to achieve.

A review of the liability for the use of AI-generated advice in commercial transactions

2026-08-23T20:50:48+00:00

The rapid development of artificial intelligence is changing the provision of commercial advice in financial and investment transactions posing complex legal and regulatory challenges. While such AI-driven advisory tools could increase efficiency and accessibility, it is believed that their deployment carries key risks regarding liability, professional responsibility and market integrity for investors and regulatory compliance. The crux of the issue is the lack of established legal parameters determining liability when AI-generated advice results in financial loss, misinformation or regulatory violations. This is because while commercial advice produced in this manner has legal risks, it also stands to generate significant value. Therefore, this article seeks to investigate the legal challenges tied to AI-commercial advice between financial and investment transactions alongside appropriate regulatory and doctrinal adjustments for modern-day digital marketplaces. More specifically, the study attempts to uncover sources of legal liability, evaluates whether existing financial and professional regulations are adequate and provides a theoretical framework for how we should govern those systems when they utilize AI to assist human advisors. The doctrinal and analytical legal research methodology applied in this study involves an evaluation of current statute provisions, regulatory guidelines, and comparative jurisprudence. This analysis is guided by the Hybrid Accountability Framework for Algorithmic Financial Advice, a new theoretical framework that integrates concepts of fiduciary responsibility, algorithmic transparency and co-liability among developers, financial institutions, and users. The article submits that current legal regimes fall short of addressing risks posed by the unique characteristics of AI-generated advisory outputs. It recommends that a layered regulatory approach involving transparency requirements, professional oversight and algorithmic duty is needed to protect market integrity and investor confidence.

The responsibility of state for violations of international humanitarian law

2026-08-23T20:53:33+00:00

A state is responsible for the violation of International Humanitarian Law (IHL) committed by its organs, individuals acting on its behalf, under its control or entities it empowers to exercise governmental authority. This responsibility includes the obligation to prevent such violations, enact domestic laws to punish them, make full reparation for any injury or harm caused or provides remedies for victims. The aim of this research is to examine the states responsibility for the violation of International Humanitarian Law. The research adopted the doctrinal method of legal research. It found that a common misconception is that only rebel or non-state armed group violates the rules of armed conflict but in reality state organ also violates the rules. It recommended amongst others that a state must prosecute those who commit serious violation of the rules of armed conflict. A necessary first step toward fulfilling the obligation to prosecute and punish those who commit serious violation of the rules of armed conflict is to enact national legislation penalizing the conduct prohibited under international humanitarian law. Such legislation should cover all serious violations of the law, regardless of the nature of the armed conflict in which they were committed. The research concluded that protection of civilians and persons no longer taking active part in hostilities underscores the very spirit of International Humanitarian Law. The protection of civilians and those no longer participating in hostilities is the cornerstone of International Humanitarian Law. The State is therefore to respect and ensure respect for IHL in all circumstances, creating a state-to-state duty to ensure compliance by all parties.

Nigeria’s quest for inclusive education for children with disabilities: A call for human rights-model approach

2026-08-23T20:56:54+00:00

The overall essence of the concept of inclusive education is that education should be provided for all including children with disabilities without any restrictions and discrimination. Persons with disabilities like every other human are holders of rights. This paper evaluated the Nigeria’s quest for inclusive education for children with disabilities (CWDs). The research found that despite the fact that Nigeria has over the years adopted various international and regional legal instruments on inclusive education and also developed national legal framework, policies and standards guaranteeing the rights of children with disabilities to inclusive education, they persists, wide challenges in the practical implementation of the dictates of these legal instruments. Until date, children with disabilities in Nigeria are still exposed to exclusion, segregation and discriminations in terms of access to inclusive education and other social needs. The research found that the reason for this persistent anomaly is occasioned by non recognition and fulfillment of inclusive education as a legal and fundamental human rights entitlement. This work recommendation among others for a shift to human rights-model approach in the Nigeria’s quest for inclusive education for children with disabilities wherein their right to inclusive education would be recognised and fulfilled as a legal and fundamental human rights entitlement. The work also recommended for provision of special budgetary allocation for the creation of inclusive education learning environment in Nigeria. It is the conclusion of the paper that these recommendations would ensure that CWDs are assured of their legal and fundamental human rights to inclusive education devoid of any restrictions, disruptions and discriminations.

Review of child’s participation in dissolution of marriage in Nigeria

2026-08-23T21:02:18+00:00

Children are key subject in dissolution of marriage. During the dissolution proceedings, court is mandatorily expected to reach a decision concerning the welfare and advancement, including the education of the child before a decree nisi can be made absolute. In order to reach a balanced decision on salient issues concerning a child, the child ought to be granted fair hearing. A child who is capable of forming his or her own opinions should be given the opportunity to express those opinions freely, the opinions of the child being given due weight in accordance with the age and maturity of the child. This study examined the relevant laws guaranteeing the rights of a child to participate in dissolution of marriage in Nigeria. The methodology adopted is the doctrinal research, which involves the analysis of relevant legislation, regulatory instruments, judicial authorities, and scholarly literature. The study found that children capable of forming their opinions are not adequately given the opportunity or called upon to freely express same during dissolution proceedings. This paper recommended that the Child’s Rights Act 2003 should be amended to reflect the right of the child to participate freely in dissolution proceedings as is the case in the Children’s Act of Kenya 2022, and South Africa Children’s Act, 2005, where in both laws expressly stated that children have rights to express their views, and due consideration must be given to same.

Misleading cosmetic surgery advertising and compromised consent: A case for regulatory reform in Nigeria

2026-08-23T21:11:55+00:00

The rise of social media has transformed healthcare communication and contributed to increasing demand for cosmetic procedures such as Brazilian Butt Lift (BBL), liposuction, and other aesthetic interventions in Nigeria. Medical practitioners and healthcare facilities increasingly utilize social media platforms to promote these services through before-and-after images, patient testimonials, influencer endorsements, and other forms of digital marketing. This article examined whether such promotional practices may undermine the validity of informed consent where patients rely on exaggerated, selective, or manipulated representations when making treatment decisions. The article analysed the Nigerian legal framework on informed consent, advertising regulation, professional ethics, privacy, and data protection, while undertaking a comparative study of selected jurisdictions. It argued for a Nigeria-specific regulatory framework to strengthen patient protection and informed decision-making.

Executive disobedience to court orders: A threat to the doctrine of checks and balances in Nigeria

2026-08-23T21:49:30+00:00

Nigeria’s democracy is anchored on the principles of separation of powers and checks and balances. In aggregate, these principles ensure that governmental powers are exercised within constitutional limits, foster accountability among the three branches of government, and prohibit the arbitrary exercise of public authority. Checks and balances guarantee that each arm of government exercises its constitutional powers subject to oversight and restraint by the other. However, there is a wide gulf between these constitutional safeguards and the respect of constitution restrains, especially the consistent instances of executive disobedience of court orders. When the executive treats judicial decisions as discretionary, it strips the judiciary of its constitutional power to check executive excesses, disturbs the constitutional balance of power amongst the branches of government, and endangers democratic governance in Nigeria. The article explores executive disobedience of court orders through a methodology that analyses relevant statutory and judicial authorities and scholarly literature. It concludes that the survival of constitutional democracy depends on the strict adherence by the executive to judicial decisions and recommends the introduction of tougher institutional safeguards, more effective enforcement mechanisms and increased accountability of public officials who willfully ignore and disobey court orders.

A review of the legal framework protecting gender discrimination against women at workplace in Nigeria

2026-08-23T22:04:23+00:00

Every human regardless of the age, sex, race, language, social settings, origin, discipline and background deserves to be treated equal in the society. In the workplaces, the rights and duties of all workers ought to and should be equally respected at all times. Gender equality in labour market, no doubt, is one of the key factors that aid the reduction of economic depression and financial crises in a nation's economy. All employees, male or female, are entitled to the same equal measure of rights and opportunities that are made available by the employer or the conditions of service of employment, devoid of discrimination or harassment whatsoever. In Nigeria, the labour force participation of women has made obsolete male-breadwinner model owing to the considerable improvement and attainment of women in educational and professional sector. The career attainment of women nevertheless, is yet to be translated into or reflect significant improvement with respect to increased decision making power for women. This study critically examined the legal framework put in place (both internationally and domestically) to protect women from gender discrimination in workplaces. The study further appraised the applicability of case laws vide judicial decisions to curtail discrimination against women in workplaces. Adopting a doctrinal research methodology, this study relied on primary and secondary sources of data from its analysis and conclusion. Findings revealed that considerable efforts through legislations and judicial decisions have been made to curb discrimination against women especially in the workplaces. However, discriminations in workplaces against women are still being experienced today in the society. This study concluded among other things that there should be awareness creation on the existence of laws that protect women in workplaces, amendment of the Labour Act to ensure more protection of women, enforcement of international treaties eradicating discrimination against women in Nigeria, etc.

Commercial expert witness advocacy and examination: Statutory frameworks, practical trial techniques and judicial evaluation under the Nigerian law of evidence

2026-08-23T23:08:50+00:00

Expert evidence has assumed a critical role in the administration of justice in Nigeria, especially as legal disputes become more complex and frequently involves scientific, technological, medical, financial, and forensic matters. This article examined the statutory and procedural framework governing expert witness advocacy and examination under the Evidence Act of 2011. Particular emphasis was placed on the qualifications required of experts, the processes of examination, and the judicial assessment of expert testimony. The impetus for this study arose from the increasing reliance on expert opinions in litigation, the inconsistent judicial approaches to such evidence, and the urgent need to ensure that expert testimony enhances, rather than undermines, the fairness and integrity of the judicial process. By employing doctrinal legal research, the article analysed relevant provisions of the Evidence Act 2011, applicable procedural rules, judicial case law, and pertinent scholarly literature. The findings indicate that, although the Act provides a comprehensive framework in Sections 57 – 59 and 68 for the admissibility and use of expert evidence, significant practical challenges persist. These include inconsistent standards for qualifying experts, inadequate cross-examination techniques, conflicting expert opinions, and the limited capacity of judges to assess complex technical evidence. In conclusion, the article recommended several reforms: strengthening judicial training, establishing clearer standards for expert qualification and impartiality, improving pre-trial expert case management, encouraging the use of court-appointed experts where appropriate, and integrating modern technological and forensic practices into litigation. Collectively, these measures could enhance the credibility, reliability, and effectiveness of expert evidence in Nigeria's justice system and contribute to a more equitable legal environment.

Appraisal of crime of human trafficking and human rights implications in Nigeria

2026-08-23T23:13:10+00:00

Human trafficking for myriad of criminal purposes is a growing global problem. Presently, Nigeria is witnessing a significant increase in emigration because of the japa syndrome predicated on the current economic hardship that has hit the country. This raises the need to examine the human rights implication of human trafficking which may also be on the increase as an incident of the recent increase in emigration. This paper critically examines the human rights implications of human trafficking in Nigeria. To achieve this, the researcher, used the doctrinal methodology of study especially the analytical and interpretative approaches. Materials were sourced through books, journals and internet sources. The work found that human trafficking is a crime that derogates on the victim’s human right especially the right to dignity. In response, the study has proposed, inter alia, an improved legal regime and the development and implementation of a National Plan of Action against Trafficking in Human Beings in Nigeria as well as improved machinery for implementation.

The law of no one: How international organizations escape national and international legal control

2026-08-23T23:22:41+00:00

International organisations hold a central position in modern global governance, yet their expanding functional immunity often creates a structural accountability gap. Originally designed to protect these bodies from political interference, this immunity now frequently limits civil and criminal liability, leading to a phenomenon described as the "law of no one". This article analyses three interconnected mechanisms that restrict legal responsibility: treaty-based suit and execution immunity, fragmented governance structures, and institutional opacity. Utilising doctrinal research, the study examines critical judicial decisions, including Broadbent v. Organisation of American States and El Omari v. Interpol, alongside oversight reports such as the 2022 USAID Somalia audit. Documented adverse outcomes range from sexual exploitation in peacekeeping to the political misuse of Interpol Red Notices. In order to restore public trust, the paper proposes evidence-based reforms: targeted immunity carve-outs for serious misconduct, the creation of independent oversight tribunals, and mandatory transparency requirements aligned with global standards.

Combating conflicts of interest in public procurement in Nigeria: Lesson from Kenya

2026-08-23T23:29:32+00:00

One of the most prevalent forms of corruption undermining the effectiveness of public procurement in Nigeria is conflicts of interest. Conflicts of Interest undermine transparency and competition in the procurement process. Using doctrinal research methodology, this paper examines the relevant provisions of the Public Procurement Act of 2007 (PPA) in relation to conflicts of interest. The paper submits that PPA contains provisions that are geared towards preventing and combating conflicts of interest in the procurement process. However, these provisions have some flaws. First, the definition of ‘conflicts of interest’ in the PPA is not comprehensive. Second, beyond the mandatory obligation imposed on any person who is involved in procurement proceedings to declare any real or potential conflicts of interest, the PPA does not require such a person to recue himself/herself from participating in such a procurement proceeding. Third, the PPA does not provide the punishment that may be imposed on persons who violate the obligation to disclose conflicts of interest in relation to procurement proceedings. In conclusion, the paper suggests measures that could be taken to combat conflicts of interest in Nigeria’s procurement system.

Strengthening climate governance in Ghana: The case for comprehensive climate legislation

2026-08-23T23:38:47+00:00

Ghana contributes only a small share of global greenhouse gas emissions, yet it faces serious climaterelated challenges that threaten key sectors such as agriculture, water resources, infrastructure, and overall economic stability. These impacts are already worsening existing problems like poverty and food insecurity. Although the country has taken important steps such as developing its Nationally Determined Contributions (NDCs), which include 19 policy actions aimed at reducing emissions, improving air quality, and promoting green jobs there are still significant gaps in implementation and coordination. The objective of this paper is to review the Ghana’s current fragmented policy framework on climate change. The paper adopted both doctrinal and empirical research methods through the review of primary and secondary sources of materials as well as survey from filed materials. The paper identified gaps in the legal and policy framework in addressing climate change in Ghana and therefore recommended for the adoption of a comprehensive climate law that would provide clear guidelines, strengthen institutional coordination, and ensure accountability in climate action.

Climate justice and constitutional rights in Africa: Towards a jurisprudence of environmental accountability

2026-08-24T02:15:45+00:00

Climate change has become one of the most pressing challenges confronting African societies. Its effects are increasingly evident in recurrent flooding, desertification, food insecurity, environmental degradation and the displacement of vulnerable communities. Despite the significant impact of these developments on the enjoyment of fundamental rights, climate change continued to be viewed largely as an environmental and policy issue rather than a constitutional concern. This article examines whether constitutional guarantees relating to life, dignity, health, property and environmental protection can provide a legal basis for addressing climate-related harms in Africa. The study is motivated by the growing incidence of climate-induced injuries and the limited development of climate jurisprudence within many African jurisdictions. Adopting a doctrinal and comparative methodology, the article analyses constitutional provisions, judicial decisions, regional human rights instruments and selected climate litigation from other jurisdictions. It argued that climate change increasingly implicates constitutionally protected interests and gives rise to corresponding governmental obligations. The article found that existing constitutional frameworks possess considerable but underutilised potential for advancing climate accountability. It recommended a rights-based approach to climate governance and advocated the development of an African jurisprudence of environmental accountability capable of strengthening both environmental protection and constitutional rights.

Africa and the international criminal court: An inquiry into the issues and the way forward

2026-08-24T02:20:50+00:00

The International Criminal Court (ICC) was established by the Rome Statute of 1998 as a permanent court for the prosecution of serious international crimes. The Court has its headquarters in Hague, Netherlands. The Court was created to replace temporary tribunals hitherto set up after major conflicts, including those established after the Second World War and the war in the former Yugoslavia. The Court’s jurisdiction covers genocide, crimes against humanity, war crimes, and the crime of aggression. It operates through organs such as the Presidency, the Judicial Division, the Office of the Prosecutor, and the Registry. Out of 125 countries which are parties to the Rome Statute, 33 countries are African. This showed Africa’s initial support for the aims and objectives of the ICC. However, relations between the Court and African leaders have become strained in recent years. This tension has largely been caused by the prosecution, or attempted prosecution of African leaders accused of international crimes. Cases that involved former Sudanese President Omar Al- Bashir and Kenya’s Uhuru Kenyatta are notable examples. Utilizing the doctrinal as well as the empirical research methodologies, this study traced the origins of the International Criminal Court, the jurisdiction of the Court which covers international crimes including genocide, crimes against humanity, crimes of aggression and war crimes; its organs such as the presidency, the judicial division, the office of the prosecutor and the registry as well as how cases can be instituted. An exposition was subsequently conducted into the dispute between the Court and African leaders with an illustration of some of the notable cases before the court involving African personalities as defendants or wanted persons including those of former President Al-Bashir of Sudan and Uhuru Kenyatta of Kenya. The study found there are credible arguments on the side of both the detractors and supporters of the ICC. The detractors contend that the Court focuses almost exclusively on crimes committed on the African continent while turning a blind eye to crimes committed elsewhere on the globe while the supporters of the Court consisting chiefly of civil society organizations argue that priority should be accorded to justice for the victims of international crimes rather than claims of persecution of African leaders. The study then concluded by recommending measures to be taken to improve the relationship including the establishment of a liaison office of the ICC on the Africa continent and the diversification of the focus of the court to international crimes on other continents to diffuse perceptions of a witch-hunt of the African continent and charges of neo-colonialism.

Residence-based taxation of corporate income in Nigeria: A doctrinal and policy analysis of the pre-Nigeria tax act regime and the Nigeria tax act, 2025

2026-08-24T02:40:04+00:00

The reform of corporate income taxation in Nigeria under the Nigeria Tax Act 2025 represents a significant recalibration of residence-based taxation in response to increased cross-border economic activity and digitalisation. Historically, Nigeria’s corporate tax system relied on traditional residence tests and physical presence doctrines that increasingly proved inadequate in capturing value generated within its economy. This article undertook a doctrinal analysis of residence-based corporate income taxation in Nigeria, examining the pre-reform legal framework alongside the innovations introduced by the Nigeria Tax Act 2025. It situated Nigeria’s reforms within broader jurisprudential debates on residence, economic allegiance, and fiscal sovereignty, while also engaging comparative insights from international tax practice and African regional initiatives. Given the absence of judicial interpretation of the new regime, the article adopted an anticipatory analytical approach, assessing the coherence, limits, and likely interpretive challenges of the reforms. It argued that while the Nigeria Tax Act 2025 strengthens Nigeria’s capacity to assert taxing rights over economically connected enterprises, unresolved tensions remain regarding certainty, treaty interaction, and administrative implementation. The article concluded by identifying key doctrinal and institutional considerations necessary for the sustainable operation of Nigeria’s reconfigured residence-based tax framework.

Preserving the free will principle against causal determinism in determining criminal responsibility in Nigeria

2026-08-24T02:45:09+00:00

Un order to ensure a safe and responsible society, every individual is expected to act in conformity with the laws of society and take responsibility for their actions or inactions by facing sanctions where they infringe the law. Despite the extensive range of defences available to criminal responsibility, studies in science and philosophy have been pushing to extend the available defences to include genetics, neuroscience, and determinism. Determinism is the notion that human actions are caused rather than products of the individual’s free will. Determinism has been strongly advocated as a possible defence to criminal responsibility, as free will has been tagged ‘an illusion.’ This paper is thus set out to consider the viability and propriety or otherwise of determinism as a possible defence and vitiating factor to criminal responsibility, especially in Nigeria. The study, while acknowledging that free will is not absolute, doubts and refutes the place of determinism as a possible defence to criminal responsibility in Nigeria. The paper insists that the Nigerian criminal law has sufficient provisions for defences in situations where an action or omission that amounts to a crime is an unwilled act; hence, it is needless to introduce the extraneous concept and notion of determinism as a defence to criminal responsibility in Nigeria. The paper adopts a doctrinal methodology of research by sourcing information from library material, while the presentation approach will be expository, analytical, critical and comparative. It will undertake a discussion of the subject matter by way of critical analysis of doctrines and examination and assessment of the relevant laws and opinions related to the subject matter.

Proxy warfare attribution and holding states responsible for non-state armed group operations: Study of Houthis and Hezbollah conflicts

2026-08-24T02:49:56+00:00

Proxy warfare has become a defining feature of contemporary armed conflicts, enabling states to pursue strategic military and political objectives through non-state armed groups while attempting to avoid direct legal and political responsibility. This study examines the legal challenges associated with attributing the conduct of proxy forces to sponsoring states and evaluates the effectiveness of existing international legal frameworks in holding states accountable for the actions of non-state armed groups. Using the conflicts involving the Houthis in Yemen and Hezbollah in Lebanon as case studies, the research analyses the principles of state responsibility under customary international law, particularly the attribution standards established by the International Law Commission's Articles on Responsibility of States for Internationally Wrongful Acts (ARSIWA), as well as the jurisprudence of the International Court of Justice and other international tribunals. The study further explores the competing tests of "effective control" and "overall control" in determining whether the conduct of non-state armed groups may be legally attributed to a sponsoring state. The research adopts a doctrinal legal methodology, relying on treaties, judicial decisions, scholarly literature, and reports relating to the operations of the Houthis and Hezbollah. It critically assesses the extent to which external support, including financing, intelligence sharing, military training, logistical assistance, and weapons transfers, creates international legal responsibility for sponsoring states. The study also examines the evolving practice of states and international organizations concerning attribution in proxy conflicts, particularly in situations where non-state armed groups maintain varying degrees of operational autonomy despite receiving substantial foreign assistance. The study finds that the existing international law on attribution imposes a high evidentiary threshold that frequently prevents sponsoring states from being held legally responsible for internationally wrongful acts committed by proxy forces. While the Houthis and Hezbollah have been widely alleged to receive varying degrees of external support, establishing the level of control required under prevailing international legal standards remains a significant challenge. The study concludes that the current framework governing state responsibility is inadequate for addressing the complexities of modern proxy warfare. It recommends the progressive development of international law to clarify attribution standards, strengthen accountability mechanisms for indirect state involvement in armed conflicts, enhance international cooperation in evidence gathering, and improve enforcement through international judicial and quasi-judicial institutions.

The illusion of statutory gatekeeping: Sections 12 and 13 of the Nigerian correctional service act, 2019 and the architecture of custodial governance in Nigeria

2026-08-24T02:56:48+00:00

The Nigerian Correctional Service Act, 2019 introduced a novel statutory framework for managing custodial overcrowding by establishing an integrated system of mandatory notification, interagency collaboration, documentation, and, where necessary, refusal of admissions. Rather than treating overcrowding as an internal administrative concern, the Act recognises it as a systemic problem requiring coordinated action by stakeholders. Six years on, however, there is little evidence that this statutory governance has meaningfully altered custodial practice. Adopting a doctrinal method and drawing upon the theory of Limiting Retributivism, the article argued that Sections 12 and 13 of the Correctional Service Act, 2019 establish a legal architecture intended to prevent lawful imprisonment from degenerating into unconstitutional detention. The article found that the absence of clear operational standards, uncertainty surrounding statutory obligations, limited evidence of mandatory notifications, weak interagency coordination, and the apparent dormancy of the admission refusal powers have reduced this governance framework to an illusion of statutory gatekeeping. It recommended the development of enforceable implementation protocols, mandatory reporting mechanisms, judicial response procedures, and institutional accountability measures capable of transforming the statutory framework from legislative aspiration into an effective safeguard for constitutional governance and human dignity of inmates in Nigeria.

A critical appraisal of the intersection of planning law and sustainable environmental development in Nigeria

2026-08-24T03:01:11+00:00

A brief elucidation of planning law may represent the rules and regulations that are used to control the arrangement of buildings, designating town and country layouts, enforcing city decency and compel compliance with planning schemes. It represents a mechanism for the imposition of land use control. Planning law ensures the safety of the citizens by the lawful provision of pedestrian ways that ensure access to and from dwelling houses. Planning law occupies a central position at the interface between economic development and environmental governance. Planning law cannot be effectively enforced with proper sustainable environmental development. The objective of this study is to critical appraise the intersection of planning land and sustainable environmental development. The study employed a doctrinal method of research through the appraisal of primary and secondary sources of materials. They are planning and planning control. The materials reviewed include the Constitution of the Federal Republic of Nigeria 1999 (as amended), National Environmental Standards and Regulations Enforcement Agency 2007, Environmental Impact Assessment Act 1992, Rio Declaration on Environment and Development 1992, Agenda 21, among others. It was the discovery of the study that despite the existence of comprehensive legal and institutional frameworks for planning and environmental protection in Nigeria, the implementation of sustainable development principles remains significantly problematic. This flowed from the fundamental disconnect between legislative intent and practical implementation, the multiplicity of regulatory agencies with overlapping mandates among others. It was based on the foregoing that the study recommended among others, the effective implementation and monitoring of planning laws and agencies to ensure optimal outcome.

Artificial Intelligence and international humanitarian law: Legal personality and accountability debate

2026-08-24T03:03:29+00:00

The rapid development and deployment of artificial intelligence (AI) have fundamentally transformed modern warfare, raising complex legal, ethical, and operational questions within the framework of IHL. AI-powered military technologies, particularly autonomous weapons systems (AWS), have introduced unprecedented challenges regarding legal personality, accountability, compliance with the principles of distinction, proportionality, precaution, and military necessity, as well as the attribution of responsibility for unlawful conduct during armed conflicts. While AI systems are capable of independently selecting and engaging targets with varying degrees of human intervention, existing international legal frameworks were developed on the assumption that human actors remain responsible for decisions involving the use of force. Consequently, significant uncertainty exists as to whether AI systems can possess legal personality or bear responsibility for IHL violations, or whether liability should remain exclusively with states, military commanders, programmers, manufacturers, or operators. This study critically examines the intersection between AI and international humanitarian law by evaluating the legal status of AI systems, the adequacy of existing accountability mechanisms, and the ongoing international debate concerning autonomous weapons. The research adopts a doctrinal legal methodology based on the analysis of primary legal materials, including the four Geneva Conventions of 1949, the Additional Protocols of 1977, the Rome Statute of the International Criminal Court, the Convention on Certain Conventional Weapons (CCW), customary international humanitarian law, judicial decisions, state practice, and relevant United Nations documents. Secondary materials, including scholarly writings, reports of the International Committee of the Red Cross (ICRC), and publications of international organizations, are equally examined to assess contemporary legal developments. The study finds that existing rules of International Humanitarian Law remain technologically neutral and therefore apply to AI-enabled weapons. However the absence of specific treaty regulation governing autonomous weapon systems has created significant legal uncertainty regarding accountability where AI systems operate with high levels of autonomy. The research further finds that AI lacks independent legal personality under contemporary international law and cannot incur criminal or civil responsibility for IHL violations. Rather, legal responsibility continues to rest upon human actors and states through established doctrines of state responsibility, command responsibility, individual criminal responsibility, and weapons review obligations under Article 36 of Additional Protocol I. The study concludes that although existing IHL principles provide an important legal foundation for regulating AI-assisted warfare, they are insufficient to address the unique challenges of highly autonomous weapon systems. Therefore, it recommends the development of a legally binding international instrument establishing minimum standards for meaningful human control over the use of lethal force.