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.
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Adultery and Disbarment: When a Lawyer's Private Conduct Ends the Legal Career
The Supreme Court disbarred a lawyer for an extramarital affair, affirming that gross immorality in private life warrants the ultimate professional sanction.
Private Complainants and the Right to Appeal: Harmonizing Jurisprudence in Criminal Cases
The Supreme Court clarifies when private complainants may question acquittals or dismissals in criminal cases, and when only the OSG may act.
Safeguarding Justice: Private Parties' Right to Question Criminal Judgments
The Supreme Court clarifies when private offended parties may question criminal judgments and acquittals in the Philippines.
Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees
The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.
Work-Related Aggravation Proving Entitlement to Death Benefits for Non-Occupational Diseases
The Supreme Court clarifies the evidentiary standard for death benefits when the illness is not a listed occupational disease.
Dual Roles Divided Loyalties When Public Service AND Private Interests Collide
Supreme Court rules on when public service and private interests collide, and how employees can be dismissed for divided loyalties.
When Holding Two Positions Is Not Grave Misconduct: Espinas v. Ombudsman
Explaining the Supreme Court's ruling that holding concurrent public and private bank positions, without corrupt intent, is not automatically grave misconduct.
Reclaimed Lands and Constitutional Limits: The Central Bay Case on Corporate Land Ownership
The Supreme Court voids a compromise agreement transferring reclaimed land to a private corporation's assignee, upholding constitutional bans on corporate land ownership.
Beneficial Use Doctrine: Who Pays Real Property Tax on Government-Owned Land
When government property is leased to a private entity, the beneficial use doctrine makes the lessee liable for real property tax. Learn the rule.
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.
VAT Refund Claims: The Window Period Exception to the 120-Day Rule
Learn how the Supreme Court applied the window period exception in VAT refund claims, allowing taxpayers to file judicial claims without waiting for the 120-day period.
Navigating Tax Refund Deadlines: The 120-Day Rule and Its Window Period Exception
Learn how the Supreme Court clarified the 120+30 day rule for VAT refund claims and the window period exception under BIR Ruling No. DA-489-03.
VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception
Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.
Fraudulent Land Patents Void Derivative Titles Even for Good-Faith Buyers
Supreme Court ruling: titles derived from fraudulently obtained land patents are void, even if current owners bought in good faith.
Graft and Conspiracy: When Private Individuals Become Publicly Liable
Explore the Supreme Court ruling on splitting government contracts and conspiracy liability in procurement under RA 9184.
Enforced Disappearance Proving Government Involvement IN Philippine LAW
The Supreme Court clarifies the evidentiary standard for enforced disappearance, requiring proof of government involvement in the deprivation of liberty.
Navigating VAT Refund Claims: Due Process in Philippine Tax Courts
Learn how the Supreme Court protects taxpayers' due process rights in VAT refund claims, from the 120-day rule to document submission standards.
Solidary Liability and Interest Rates in Philippine Partnerships: Key Lessons from a Supreme Court Ruling
A look at a Supreme Court ruling on solidary liability, novation, and unconscionable interest rates in business loans and partnerships.
Conspiracy and Probable Cause: Protecting Private Individuals From Graft Charges
The Supreme Court clarifies when private individuals may be charged under the Anti-Graft law, emphasizing the need for evidence of conspiracy with public officers.
Conspiracy and Graft: Probable Cause Against Private Individuals in Anti-Graft Cases
When can a private person be charged with graft under RA 3019? The Supreme Court clarifies the conspiracy requirement in Arroyo v. Sandiganbayan.
Ancestral Land Rights: Confirming Titles of Indigenous Communities Under the Public Land Act
The Supreme Court affirms that indigenous cultural communities may secure free patents over ancestral lands, even if within forest reservations, under Section 48(c) of the Public Land Act.
When Can the State Reclaim Private Land? The Rule on Reversion Proceedings
The Supreme Court clarifies the heavy burden the State must overcome to revert titled private land to public domain.
Public Purpose in Government Loans to Private Entities: The Bawasanta Case
When can local governments lend public funds to private entities? The Supreme Court clarifies the public purpose rule in Bawasanta v. People.
Treachery in Robbery with Homicide: The Supreme Court’s Ruling in People v. Juada
The Supreme Court clarifies when treachery aggravates robbery with homicide and affirms conviction based on circumstantial evidence in People v. Juada.