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.

Showing 2548 of 90 articles for cta

Conditional Donations: Substantial Compliance and Donor Intent in Land Donations

Supreme Court clarifies that substantial compliance with a donation's primary purpose, not perfect performance, governs conditional land donations.

Estafa by Deceit in Property Sales: Lessons from Dulay v. People

The Supreme Court's ruling in Dulay v. People clarifies estafa by deceit in property transactions and the buyer's duty to verify ownership.

Can Laches Bar a Registered Owner’s Right to Recover Property in the Philippines?

The Supreme Court rules that laches cannot defeat a registered owner’s right to recover property under the Torrens system.

Consent in Rape Cases: Insights from People v. San Pedro (G.R. 219850)

A landmark Supreme Court ruling on consent, evidence, and proof beyond reasonable doubt in rape cases involving a deaf-mute complainant.

The Four-Fold Test in Philippine Labor Law: A Guide to Employment Status

Learn how the four-fold test determines employee status in the Philippines, with insights from a landmark Supreme Court ruling.

DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling

The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.

Condonation Doctrine in Philippine Administrative Law: What Re-Election Means for Elected Officials

Explaining the condonation doctrine, its prospective abandonment by the Supreme Court, and how re-election can absolve prior administrative misconduct.

Unlawful Detainer vs. Accion Reivindicatoria: Key Differences in Philippine Property Law

Learn the difference between unlawful detainer and accion reivindicatoria in Philippine property law, and when each legal action applies.

Moral Ascendancy in Rape Cases: What People v. XXX Means for Philippine Law

The Supreme Court affirms that a relative's moral ascendancy can substitute for force or intimidation in proving qualified rape.

Client’s Death and Counsel’s Duty: The 30-Day Notification Rule Under Section 16, Rule 3

A lawyer must notify the court within 30 days of a client’s death and name the legal representatives—or face disciplinary action.

Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions

The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.

Writ of Possession in Philippine Foreclosures: Finality and the Lessons from HH & Co. v. Perlas

Learn when a writ of possession becomes final and executory in Philippine foreclosures, and why courts rarely recall it, based on HH & Co. v. Perlas.

Disbarment for Adultery and Abandonment: Moral Standards for Philippine Lawyers

The Supreme Court disbarred a lawyer for adultery and abandoning his family, reaffirming that private misconduct reflects on fitness to practice law.

Obscenity Laws vs. Free Speech: The Madrilejos Ruling on Manila Ordinance 7780

The Supreme Court’s Madrilejos ruling clarifies how Philippine obscenity laws must balance regulation with constitutionally protected free expression.

Boundary Disputes Cannot Be Settled by Forcible Entry: The Proper Remedy Is Accion Reivindicatoria

Boundary disputes that question ownership cannot be resolved through forcible entry; the Supreme Court requires an accion reivindicatoria instead.

Civil Registry Corrections: R.A. 9048 vs. Rules 103 and 108 Explained

Learn when to use R.A. 9048 versus Rules 103 and 108 for correcting civil registry entries, based on the Bartolome ruling.

Torrens Title vs. Possession: When a Registered Owner Prevails in Land Disputes

The Supreme Court clarifies when a Torrens title prevails over possession claims in accion publiciana cases, reaffirming the indefeasibility of registered land titles.

When Military and Civilian Tribunals Collide: Jurisdiction in AFP Misconduct Cases

The Supreme Court clarifies how concurrent jurisdiction works between the Ombudsman and military courts in administrative cases against AFP personnel.

Assurance Fund Claims: When the Prescriptive Period Starts for Defrauded Landowners

The Supreme Court clarifies when the six-year period to claim the Assurance Fund begins for landowners defrauded under the Torrens system.

Piercing the Corporate Veil: Director Liability in Investment Fraud Cases

When can directors be personally liable for corporate fraud? The Supreme Court's ruling in Virata v. Ng Wee provides clear guidance.

Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief

The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.

Trademark Infringement and Probable Cause: When the Secretary of Justice Abuses Discretion

The Supreme Court clarifies when courts may override the Secretary of Justice's dismissal of trademark infringement complaints for grave abuse of discretion.

Union Dues Increase: Supreme Court Requires Strict Compliance for Agency Fees

The Supreme Court ruled that increased union agency fees require strict compliance with Labor Code approval and documentation requirements.

Quieting Title vs. Annulment of Title: Key Lessons from Guntalilib v. Dela Cruz

The Supreme Court clarifies when a quieting-of-title action is actually an annulment of title, and why substance prevails over form.