Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Treachery Defined: How Sudden Attacks Qualify as Murder Under Philippine Law
The Supreme Court explains how a sudden, unexpected attack constitutes treachery, elevating a killing to murder under Article 248 of the Revised Penal Code.
Upholding Government Authority When Public Interest Overrides Private Land Claims In Expropriation
Philippine Supreme Court ruling on expropriation, public interest, and limits of private land claims against government authority.
Authority to Represent: The Limits of Legal Representation for Government-Owned Corporations
A Supreme Court ruling clarifies when lawyers may appear for GOCCs, requiring OGCC and COA approval before private counsel can act.
Accretion vs Public Domain: Private Land Rights Along Waterways in the Philippines
Philippine Supreme Court clarifies when accreted land along creeks belongs to private owners and when prescription applies.
When Pawnshops Were Exempt From VAT: TFS, Inc. v. CIR
A 2010 Supreme Court ruling cancelled a pawnshop's deficiency VAT assessment and relaxed procedural rules to prevent unjust enrichment.
Election Integrity: The Balance Between Ballot Preservation and Voter Rights
Philippine Supreme Court ruling on COMELEC execution pending appeal, ballot appreciation, and the delicate balance between election integrity and voter rights.
Municipal Immunity vs Contractual Obligations: Balancing Public Interest and Private Rights
Supreme Court clarifies when local governments can be sued on contracts and why their properties remain protected from attachment.
Court Personnel Misconduct: When Private Dealings Taint the Judiciary
A legal researcher's private transaction led to administrative liability. The Supreme Court explains why court employees must be beyond reproach in personal dealings.
When Court Personnel Face Misconduct: The Bengson Case on Private Dealings
Court employees must uphold integrity even in private deals. The Bengson case shows when misconduct applies.
Supreme Court Upholds VAT Refund Law for Foreign Tourists: A Win for Philippine Tourism
The Supreme Court upheld RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or uniform taxation.
Private Contractors Can Be Held Liable Under the Anti-Graft Law for Conspiring With Public Officers
The Supreme Court affirms that private individuals who conspire with public officers in graft cases can be held liable under Section 3(e) of RA 3019.
Seafarers Disability: Work-Related Aggravation and Employer Liability
Supreme Court ruling on seafarer's colon cancer compensability, work-related aggravation, and employer liability for total disability benefits.
VAT vs Amusement Tax: What Cinema Operators Should Know
The Supreme Court ruled cinema ticket sales are subject to local amusement tax, not VAT. Learn the key points.
Electoral Integrity: COMELEC Division Authority and Ballot Preservation in Election Protests
A 2010 Supreme Court ruling on COMELEC division jurisdiction, ballot integrity, and the proper conduct of election protests.
Voluntary Submission to Jurisdiction: Filing a Motion Without Reservation Waives Objections to Improper Servic
Filing any motion seeking affirmative relief without expressly reserving a special appearance waives objections to improper service of summons.
VAT Refund Eligibility Excess Creditable VAT Withheld MAY BE Refunded AS Erroneously Collected TAX
VAT Refund Denied for Failure to Print "Zero-Rated" on Invoices
Philippine Supreme Court rules that failure to print "zero-rated" on sales invoices bars VAT refund claims, even for exporters.
Upholding Public Land Rights Denying Land Registration Within Military Reservations
Supreme Court affirms that lands inside military reservations and forest lands are inalienable public domain, not registrable.
VAT Liability of Pawnshops: Clarifying Tax Obligations and Documentary Stamp Tax Implications
The Supreme Court clarifies when pawnshops are VAT-liable and confirms documentary stamp tax on pawn tickets, with relief from surcharges in good faith.
Tenancy Rights: Proving Landowner Consent and Harvest Sharing in Agrarian Disputes
Philippine Supreme Court clarifies that tenancy requires landowner consent and harvest sharing, not just cultivation. Learn the legal elements.
Right to Appeal in Criminal Cases: Only the State Can Appeal the Criminal Aspect of a Dismissed Case
In Ong v. Genio, the Supreme Court ruled that only the Office of the Solicitor General may appeal the criminal aspect of a dismissed case, not the private complainant.
MMDA Has No Power to Dismantle Billboards on MRT3 Private Property
Supreme Court ruling that MMDA cannot dismantle billboards on MRT3 structures, clarifying the agency's limited administrative powers under RA 7924.
Advertising Rights vs Public Authority: MMDA's Power Over MRT3 Advertisements
Supreme Court ruling on whether MMDA could dismantle billboards on MRT3, a private property under a build-lease-transfer agreement.
VAT Refund on Capital Goods: Strict Rules on Depreciable Assets
Philippine Supreme Court clarifies strict requirements for VAT refund claims on capital goods, emphasizing proper accounting treatment as depreciable assets.