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Showing 721–744 of 822 articles for “vat”

When Familial Bonds Become Fatal: Murder, Treachery, and Voluntary Surrender in Philippine Law

A brother kills his elder brother. The Supreme Court explains treachery, relationship as an aggravating circumstance, and voluntary surrender.

GOCC vs. Private Corporation: Labor Jurisdiction and the Philippine National Red Cross Case

Learn how the Supreme Court's charter test determines whether an employer is a GOCC and which tribunal—CSC or NLRC—has jurisdiction over labor disputes.

Novation and Suretyship: Understanding Debt Substitution in Philippine Law

Philippine Supreme Court clarifies when debt substitution is novation versus suretyship, and why accommodation parties remain liable.

When Can a Lawyer Be Disciplined? IBP Jurisdiction Over Attorney Misconduct and Private Debts

A lawyer who ignores IBP orders can face sanctions even when the underlying complaint involves a private debt. Learn the rules.

When Can a Philippine Judge Act as Notary Public? Limits and Unauthorized Practice of Law

Philippine MTC judges may notarize only court-related documents, not private deeds. Learn the limits and penalties from a Supreme Court ruling.

Maintaining Impartiality: Why a Judge's Demeanor Matters in Philippine Courts

A judge's private talks with a litigant can create an appearance of bias. The Supreme Court explains why demeanor and perceived impartiality matter.

Lumber Transport in the Philippines: Private Land, Permits, and the Revised Forestry Code

A look at when transporting lumber from private land still requires DENR documents, and how courts compute penalties under the Forestry Code.

Taxing Public Utilities When Government Entities Operate Like Private Businesses

When does a government-owned corporation pay real property tax? The LRTA case explains the rules on public use, beneficial use, and tax exemptions.

Sanctity of the Home: Understanding Dwelling as an Aggravating Circumstance in Philippine Criminal Law

The Supreme Court explains when dwelling aggravates a crime, even if the victim is not the owner of the home.

Unlicensed Firearm Use in the Philippines: When Illegal Possession Becomes an Aggravating Circumstance

Philippine law changed how unlicensed firearm use in killings is punished. Learn the rule from the Samonte case.

Treachery, Abuse of Superior Strength, and Dwelling in Murder: Lessons from People v. Riglos

The Supreme Court clarifies when treachery absorbs abuse of superior strength and how dwelling aggravates murder in People v. Riglos.

Unexpected Assault Equals Treachery: How Sudden Attacks Qualify as Murder in the Philippines

The Supreme Court explains when a sudden, unexpected attack constitutes treachery, elevating a killing to murder under Philippine law.

Upholding Judicial Impartiality: Why Private Judge-Litigant Communication Is Unacceptable in Philippine Courts

The Supreme Court admonishes a judge for private calls to a litigant, reaffirming that judges must not only be impartial but also appear impartial.

Upholding Ethical Standards: Extramarital Affairs and Judicial Employee Conduct

Supreme Court ruling on a court stenographer's extramarital affair shows judicial employees are held to strict moral standards in private life.

MWSS Acquires Land Title Through Acquisitive Prescription: Key Lessons

Land registration dispute clarifies how government agencies can acquire private land through long, open, and continuous possession.

Understanding Novation in Philippine Contract Law: When Does a New Agreement Cancel the Old

Philippine Supreme Court explains when a new contract cancels an old one, and why novation is never presumed in law.

Rape Conviction Affirmed Establishing Filiation FOR Aggravated Penalties IN Sexual Assault Cases

Representation in Legal Disputes: Clarifying Counsel Rights for Local Government Officials

Learn when local government officials may hire private counsel and how service of notices affects appeals, based on a 2000 Supreme Court ruling.

Acquiring Land Title Through Open and Continuous Possession: The Sodsod Case

Learn how 30 years of open, continuous possession can ripen into private ownership and a registrable land title under Philippine law.

VAT on Services: When "Trade or Business" Does Not Require Profit Motive

Philippine Supreme Court clarifies that VAT applies to services rendered for a fee even without profit motive. Learn the rules.

Robbery With Homicide: Proving Conspiracy and Liability of All Participants

Philippine Supreme Court ruling on robbery with homicide, conspiracy liability, and the penalty of reclusion perpetua when no aggravating circumstances exist.

Rape With Intimidation: The Standard of Resistance and Aggravating Circumstances

The Supreme Court clarifies that in rape, intimidation can substitute for physical resistance, and aggravating circumstances need not be alleged in the information.

MMDA vs. Bel-Air Village: The Limits of Authority Over Private Roads

The Supreme Court ruled the MMDA cannot open private subdivision roads to public traffic without a local ordinance, clarifying its administrative role.

When Defense Falters Distinguishing Homicide From Murder IN Philippine LAW

A Supreme Court ruling clarifies how treachery elevates a killing to murder and why alibi fails without proof of physical impossibility.