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.
Inter-Company Loans and VAT: When Interest Income Is Not Taxable
Philippine Supreme Court ruling clarifies when interest on inter-company loans is exempt from VAT and how prescription periods apply.
Invalid Search Warrants: Protecting Rights Against Unreasonable Seizures
The Supreme Court acquits a drug suspect after ruling that a search warrant covering two offenses is void, making seized evidence inadmissible.
Good Faith and Land Titles: A Purchaser's Duty Until Registration
Philippine Supreme Court clarifies when a land buyer's good faith is measured—from purchase until registration of the deed.
Upholding Final Judgments: The Prohibition Against Defiance of Court Orders
The Supreme Court reiterates that final judgments are immutable and must be obeyed, even by government entities, in National Steel Corporation v. City of Iligan.
Dead Incorporator in Articles of Incorporation: When Misrepresentation Is Not Fraud
The Supreme Court clarifies when a deceased incorporator in the Articles of Incorporation warrants revocation, and when amendment suffices.
Corporate Disputes: Navigating Derivative Suits and Jurisdictional Boundaries in the Philippines
Philippine Supreme Court clarifies when derivative suits are proper and how jurisdictional boundaries apply in corporate disputes.
Corporate Dissolution and Property Rights: Clarifying Successor Liability in Land Disputes
The Supreme Court clarifies when dissolved corporations and their officers can be held liable for delivering property titles in subdivision disputes.
Capital Reduction Rules in the Philippines: What Shareholders Should Know After Metroplex v. Sinophil
The Supreme Court clarifies the requirements for reducing corporate capital stock under Section 38 of the Corporation Code, and limits SEC review.
Conflict of Interest in Legal Practice: The Fine Line Lawyers Must Navigate
When can a lawyer's business venture become a conflict of interest? The Supreme Court clarifies the rules on lawyer loyalty and competing businesses.
Corporate Rehabilitation and Conservatorship: Key Insights from the CAP Pension Ruling
The Supreme Court clarifies the boundaries between corporate rehabilitation and conservatorship, and the limits of a rehabilitation court's jurisdiction over subsidiary corporations.
Probable Cause and Estafa Elements: Lessons from a Dismissed Certiorari Petition
A look at when courts may overturn a prosecutor's probable cause finding, and why the elements of estafa must be clearly alleged.
Business Closure and Employee Rights: The Supreme Court's Stance on Good Faith
Understand the Supreme Court's ruling on business closure, employee rights, and the critical role of good faith in labor disputes.
Conspiracy and Probable Cause: When Presence Alone Does Not Imply Guilt in Fraud Cases
Mere presence at a meeting does not prove conspiracy in estafa cases. The Supreme Court explains what evidence is needed.
Dismissal for Failure to Prosecute: Balancing Litigant Diligence and Court Responsibility
The Supreme Court clarifies when dismissal for failure to prosecute is proper, emphasizing courts should decide cases on their merits.
Holding Company vs Financial Intermediary: Local Business Tax on Dividends
Supreme Court clarifies that holding companies receiving dividends are not non-bank financial intermediaries subject to local business tax under the Local Government Code.
Employment Status and Control Test in Illegal Dismissal Cases: A Guide
Explaining how Philippine courts determine employment status and jurisdiction in illegal dismissal cases, using the Loreche-Amit v. CDMC ruling.
Corporation By Estoppel: When Unregistered Entities Can Receive Valid Donations
Philippine law on corporation by estoppel and donations to unregistered entities, explained with practical guidance for donors and recipients.
Indirect Contempt Requires Willful Disobedience: Lessons from Land Bank v. MERALCO
When is failure to comply with a court order contempt? The Supreme Court clarifies in Land Bank v. MERALCO that good faith and impossibility matter.
Securities Fraud and Filing Fees: What Empire Insurance Teaches About Investor Protection
Supreme Court clarifies filing fee computation for securities fraud actions and affirms preliminary injunction to protect investor-creditors' rights.
Brokerage Disputes and Jurisdiction: Lessons from Ku v. RCBC Securities
A look at Ku v. RCBC Securities on RTC jurisdiction over brokerage disputes and the rules on docket fees.
Possession vs Ownership: Resolving Church Property Disputes in the Philippines
The Supreme Court clarifies that in unlawful detainer cases, physical possession—not ownership—determines who has the better right to church property.
Piercing the Corporate Veil: Individual Liability for Corporate Fraud
When can directors be personally liable for corporate fraud? The Supreme Court clarifies the rules on piercing the corporate veil.
One Specific Offense Rule: Search Warrants and the Limits of General Warrants
The Supreme Court nullified a search warrant covering both the Securities Regulation Code and estafa, affirming the one-specific-offense rule.
Judicial Affidavit Rule and Contempt: Good Faith in Complying with Court Orders
When does using a corporate name violate an injunction? The Supreme Court clarifies that good faith compliance defeats indirect contempt.