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Retrospective legislation in Ghana case law.

1 passage from 1 case, grouped by point of law. Each passage is in the court's own words and links to the place in the judgment.

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Retrospective imposition of a tax burden

I am not unmindful of the constitutional allowance of the retroactive application of certain fiscal legislations. That however, does not include tax statutes within the context of Article 107(b) the 1992 Constitution which provides in mandatory language that: “Parliament shall have no power to pass any law- (a) … (b) which operates retrospectively to impose any limitations on, or to adversely affect the personal rights and liberties of any person or to impose a burden, obligation or liability on any person except in the case of a law enacted under Articles 178 or 182 of this Constitution.

MAERSK DRILLSHIP IV SINGAPORE PTE LTD. (SUING PER ITS LAWFUL ATTORNEY, JORGEN SCHAFFER) VS. THE COMMISSIONER GENERAL GHANA REVENUE AUTHORITY CIVIL APPEAL NO. J4/59/2024 [2025] SLR (SC) 7 · Supreme Court · 2025 · TANKO AMADU JSC

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More in Constitutional Law: Amendment of the Constitution Chieftaincy Declaration of assets by public officers Directive Principles of State Policy Emoluments of article 71 office holders Freedom of expression Fundamental human rights and freedoms Independent constitutional offices Judicial review of legislation Legislative power of Parliament Legislative process Original jurisdiction of the Supreme Court Parliament Prerogative of mercy Public services Qualification for membership of Parliament Recommendations of advisory bodies Reference of constitutional questions under article 130(2) Remedies for breach of the Constitution Removal of judges Right to vote Separation of powers Supremacy of the Constitution The Judiciary

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