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Showing 409–432 of 822 articles for “vat”

Protecting Minority Shareholders When CAN A Derivative Suit BE Dismissed

Learn when Philippine courts may dismiss a derivative suit, the strict rules on service of summons, and how jurisdiction protects minority shareholders.

Protecting Public Funds Supreme Court Invalidates Compromise Agreement Involving Government Assets

Supreme Court voids PNCC-Radstock compromise that would have transferred P6.185 billion in public assets to a private foreign firm.

Zero-Rated Sales and VAT Refund Eligibility for Power Generation Companies

Explaining the Supreme Court's ruling in San Roque Power Corp. v. CIR on VAT refunds for zero-rated sales by power generators.

VAT Refund Eligibility Zero Rated Sales and the San Roque Power Case

A look at the San Roque Power case, clarifying VAT refund eligibility for zero-rated sales under Philippine tax law.

Mining Rights and State Control: The Limits of Exploration Permits in the Philippines

Philippine Supreme Court ruling on exploration permits, vested rights, and state control over mineral reservations under the Mining Act.

Privatization vs Pending Disciplinary Actions: Navigating Jurisdiction in Employee Cases

When a government bank turns private, does the CSC lose jurisdiction over pending employee disciplinary appeals? The Supreme Court clarifies.

VAT Credits for Real Estate Dealers: The Transitional Input Tax Rule

The Supreme Court ruled that real estate dealers may claim 8% transitional input tax credit on land inventory, not just improvements.

Parking Fees vs Public Access: Reconciling Building Codes and Private Property Rights in Philippine Malls

Supreme Court rules malls may charge parking fees; building codes require spaces, not free access. Property rights prevail.

Kidnapping for Ransom: Conspiracy and the Element of Deprivation of Liberty

Philippine Supreme Court clarifies kidnapping for ransom elements, conspiracy liability, and what counts as deprivation of liberty.

Defining Public Officer When Private Sector Representatives Face Graft Charges

Supreme Court ruling on when private sector board members are public officers under the Anti-Graft Law and Sandiganbayan jurisdiction.

When a Judge's Private Misconduct Ends a Public Career: Gross Immorality in the Judiciary

The Supreme Court dismissed a judge for gross immorality after an extramarital affair, showing that private conduct can end a judicial career.

VAT Refund for Foreign Tourists Upheld: Equal Protection and Taxation Rules Explained

The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, explaining why the classification does not violate equal protection.

Interest Rate Disputes Contractual Agreements VS Legal Modifications IN Philippine LAW

Philippine Supreme Court rules on contractual interest rates, legal modifications, and judicial intervention in private loan agreements.

Just Compensation in Expropriation: When the Government Takes Property Without Filing a Case

Philippine Supreme Court ruling on just compensation, consequential damages, and attorney's fees when government takes private property without expropriation proceedings.

Court Personnel and Immoral Conduct: When Private Acts Become Administrative Liability

Philippine Supreme Court ruling on how court employees' private immoral conduct can lead to administrative sanctions and suspension.

Novation and Loan Enforceability: When a Verbal Change Makes a Debt Due

Explaining how a verbal agreement to start paying early can novate a loan's conditions, making it due and demandable under Philippine law.

Practicing Law During Suspension: Judicial Ethics and Integrity

A judge's preventive suspension does not lift the ban on private law practice. The Supreme Court explains why.

Just Compensation for Right-of-Way Easement: Full Market Value, Not 10% Fee

When power lines cross private land, owners may get full market value, not just a 10% easement fee.

Philippine Red Cross Private Status and Constitutional Limits on Lawmakers

Supreme Court ruling on whether the Philippine Red Cross is a government corporation and the constitutional ban on lawmakers holding public office.

Who Pays Real Property Tax When a Government Corporation Assumes a Private Firm's Tax Liability?

The Supreme Court rules on whether NPC can claim tax exemptions for a power plant it does not own or use under a BOT agreement.

Shareholder Derivative Suits: Venue and Procedure Under Philippine Rules

Learn how Philippine courts determine venue for shareholder derivative suits and why procedural choices like certiorari vs. appeal matter.

Derivative Suits and Venue: Lessons from Hi-Yield Realty v. Court of Appeals

Explaining the Supreme Court's ruling on derivative suit venue, Rule 65 vs. Rule 45, and why certiorari cannot substitute for a lost appeal.

Derivative Suits vs Corporate Liquidation: Protecting Corporate Assets and Stockholder Rights

Philippine Supreme Court clarifies the distinction between derivative suits and corporate liquidation proceedings in stockholder disputes.

Untimely Appeal Delivery to Courier Not Considered Filing Date in Labor Disputes

Supreme Court clarifies that in labor appeals, delivery to a private courier does not count as filing; only actual receipt by NLRC matters.