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Showing 673–696 of 852 articles for “vat”

Rape and Incest: Consanguinity as an Aggravating Factor in Philippine Sexual Abuse Cases

Philippine Supreme Court ruling on incestuous rape, where a father's conviction was upheld but death penalty reduced to reclusion perpetua.

Novation and Trust Receipts: When a Debt Restructuring Agreement Extinguishes Criminal Liability

Learn when a debt restructuring agreement novates trust receipt obligations and extinguishes criminal liability under Philippine law.

Private vs Common Carriers: Who Bears Liability for Damaged Cargo?

Philippine Supreme Court clarifies when a trucking company is a private carrier and how liability for damaged cargo is determined.

Defining Agricultural Tenancy: Personal Cultivation and Harvest Sharing in Land Disputes

The Supreme Court clarifies when a civil lease becomes agricultural tenancy, requiring personal cultivation and harvest sharing.

Robbery With Homicide: Proving Conspiracy and the Limits of Band Aggravation

The Supreme Court explains when conspiracy makes co-accused liable for robbery with homicide, and why "band" aggravates only when three or more armed men are proven.

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.

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.

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.

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.

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.

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.

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.

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

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.