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Showing 649–672 of 822 articles for “vat”

Rape Conviction: Why Qualifying Circumstances Must Be Proved Beyond Reasonable Doubt

The Supreme Court explains when rape is qualified or simple, and why the prosecution must prove every aggravating circumstance beyond reasonable doubt.

Supreme Court Upholds VAT Refund Law for Foreign Tourists

The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection and uniform taxation.

Private Searches and Constitutional Rights: When Is Evidence Admissible

The Supreme Court clarifies that constitutional protection against unreasonable searches applies only against government action, not private individuals.

Carnapping and Homicide: Conviction Through Circumstantial Evidence and Admissible Confessions

The Supreme Court explains how circumstantial evidence and admissions to private persons can establish guilt in carnapping and homicide cases.

When Does the Appeal Clock Start for Offended Parties in Criminal Acquittals?

Philippine Supreme Court clarifies when the 15-day appeal period begins for private offended parties appealing the civil aspect of an acquittal.

Safeguarding Public Domain: Constitutional Limits on Private Land Acquisition

The Supreme Court ruled that reclaimed lands remain public domain and cannot be sold to private corporations, reaffirming constitutional limits.

Rape With a Deadly Weapon: Understanding Penalties and Aggravating Circumstances in Philippine Law

A guide to how Philippine courts treat rape with a deadly weapon, the penalties involved, and when aggravating circumstances apply.

Loan or Partnership: Supreme Court on Novation and Acknowledgment Receipts

When does a loan become a partnership contribution? The Supreme Court clarifies novation, acknowledgment receipts, and payment application rules.

Court Employees' Private Misconduct: When Personal Dealings Undermine Public Trust

A Supreme Court ruling reminds court employees that honesty and integrity are required even in their personal and private dealings.

Upholding Ethical Conduct: Judiciary Employees' Duty to Maintain Integrity in Private Dealings

Court stenographers reprimanded for mishandling a property transfer, showing judiciary employees must uphold integrity even in private dealings.

Insanity Defense and Proper Penalty for Parricide: People v. Robiños

The Supreme Court explains when insanity excuses criminal liability and why parricide without aggravating circumstances merits reclusion perpetua, not death.

Rape With Deadly Weapon: Why Alleging Aggravating Circumstances Matters

The Supreme Court explains why aggravating circumstances must be alleged in the information before they can increase the penalty for rape.

Qualified Rape and the Burden of Proof: Lessons from People v. Baroy

The Supreme Court clarifies when the death penalty applies in qualified rape and why aggravating circumstances must be alleged in the information.

Revisiting Criminal Liability Distinguishing Homicide From Murder Amidst Claims Of Treachery

The Supreme Court clarifies when treachery and evident premeditation must be proven to elevate homicide to murder.

Extrajudicial Confessions and Circumstantial Evidence in Philippine Criminal Cases

Learn when an alleged confession to a private person is admissible and why circumstantial evidence must form an unbroken chain to convict.

Cultivation Counts Upholding Land Rights in Agrarian Disputes

The Supreme Court ruled that personal cultivation is essential to establish agricultural leasehold rights, affirming that mere possession or documents do not suffice.

Treachery in Criminal Law: Ensuring Justice for Victims of Unforeseen Attacks

When can treachery qualify a killing as murder? The Supreme Court explains the strict proof required for this aggravating circumstance.

Positive Identification Prevails Over Alibi in Robbery with Homicide Case

The Supreme Court explains when eyewitness identification outweighs alibi and why aggravating circumstances must be alleged in the information.

Alibi VS Positive Identification Conviction Stands IN Robbery With Homicide Despite Unpleaded Aggravating Circumstances

Mining Rights vs State Control: Balancing Private Investment and Public Interest in Diwalwal

The Supreme Court affirms that mining permits are privileges, not vested rights, and the State may study direct utilization of mineral resources.

Protecting the Vulnerable: Statutory Rape and the Preservation of Child Welfare in Philippine Law

The Supreme Court affirms six counts of statutory rape, underscoring that a child's consent is immaterial and that young victims' testimony deserves full credence.

Land Classification Prevails Prolonged Occupation Doesnt Trump Public Land Status

Supreme Court rules long possession of timberland cannot ripen into private ownership; land classification, not occupation, determines registrability.

Statutory Rape: Why Proving Familial Relationship Matters in Aggravated Cases

A Supreme Court ruling shows that in statutory rape, the qualifying circumstance of relationship must be proven beyond reasonable doubt, not merely alleged.

Rape Conviction Upheld BUT Death Penalty Reduced THE Importance OF Proving Qualifying Circumstances

The Supreme Court reduced a death sentence to reclusion temporal after finding the prosecution failed to prove robbery and nighttime as aggravating circumstances.