TSKJ Construcoes Internacional Sociadade Uniperssoal LDA

Has the Supreme Court finally settled the Tax Appeal Tribunal versus the Federal High Court jurisdictional debate or further entrenched the taxpayer dilemma?

ASSIGNMENTS UNDER THE PETROLEUM INDUSTRY ACT: INVESTOR CONSIDERATIONS FROM UPSTREAM TO DOWNSTREAM

INTRODUCTION

The issue of Court's jurisdiction is without doubt a radical and crucial question of competence. If a court has no jurisdiction, the proceedings are and remain a nullity, however well conducted and brilliantly decided they might have otherwise been. The reason is that, a defect in competence is not intrinsic to, but rather, it is extrinsic to the ¹ adjudication. An attack on jurisdiction is no doubt a question of law, but it is much more than ² that, it is a question of competence. In TSKJ Const rucoes Internacional Sociadade Uniperssoal LDA ("TSKJ") v. Federal Inland ³ Revenue Service ("FIRS") , the appellant approached the apex Court to decide in the main the following: