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.
Dismissal for Drug Use Upholding Integrity in the Judiciary
Supreme Court dismisses court employee for shabu use, ruling it grave misconduct that tarnishes the Judiciary's image and integrity.
Prescription Period for Ordinance Violations: Filing the Complaint vs. the Information
When does prescription run for ordinance violations? The Supreme Court clarifies whether filing a complaint with the prosecutor interrupts the period.
Tax Exemption vs Assessment: Understanding Payment Under Protest in Real Property Tax Disputes
Philippine Supreme Court clarifies that claiming tax exemption does not excuse payment under protest before appealing a real property tax assessment.
Foreign Land Ownership: No Reimbursement for Unconstitutional Purchases
A foreigner who knowingly violates the constitutional ban on land ownership cannot recover the purchase price, even under equity or unjust enrichment claims.
CARP Exemption for Livestock Farms: Proof Must Be Exclusive and Timely
Landowners seeking CARP exemption for livestock raising must prove exclusive use as of June 15, 1988, not just belated claims.
Secretary's Certificate as Proof of Corporate Authority in Philippine Litigation
Philippine Supreme Court clarifies when a secretary's certificate suffices to prove corporate authority to file pleadings, and the duties of plaintiffs in pre-trial.
Novation, Verification, and Real Party in Interest: Lessons from S.C. Megaworld v. Parada
Explaining when accepting third-party payments does not release the original debtor, and why procedural objections must be raised early.
Clarifying Final Judgments Ensuring TAX Refunds Reflect Court Intent
Learn how the Supreme Court clarified a final judgment's dispositive portion to include all tax refund cases, ensuring the court's true intent prevails.
Salary Standardization vs Water District Autonomy: Reconciling Compensation Policies
The Supreme Court clarifies that water district general managers' salaries fall under the Salary Standardization Law, not PD 198.
Simulated Contracts Ownership Rights and Intent in Property Sales
Philippine Supreme Court ruling on simulated property sales, trust agreements, and ownership rights when intent is to circumvent banking laws.
Tax Treaty Benefits vs. BIR Rules: The Deutsche Bank Ruling on Prior Application
The Supreme Court clarifies that failure to comply with the BIR's prior application rule does not automatically bar tax treaty relief.
Res Judicata Bars Repeated Litigation Over Same Land Ownership
Philippine Supreme Court ruling explains how res judicata prevents endless litigation over the same property and title.
Private Prosecutors in Perjury Cases: Upholding the Offended Party's Rights
Explaining when a private prosecutor may intervene in perjury cases, citing the Supreme Court's ruling in Lee Pue Liong v. Chua Pue Chin Lee.
Breach of Insurance Contract: The Impact of Unapproved Property Relocation
When insured property moves without insurer consent, coverage may cease. Learn from Malayan Insurance v. PAP Co. on relocation risks.
Monetary Board's Bank Receivership Power Upheld for Public Protection
Supreme Court affirms Monetary Board's power to place banks under receivership without prior hearing, citing the "close now, hear later" doctrine.
Agency and Authority: When a Deed Does Not Mean a Done Deal in Property Sales
Philippine Supreme Court ruling on when a deed of sale is void without proper agency authority under the Civil Code.
VAT Liability and Contractual Stipulations: Lessons from Mendiola v. Commerz Trading
Philippine Supreme Court clarifies who bears VAT liability when a contract shifts tax burden—and who must pay the BIR.
Shared Responsibility: Apportioning Liability Between Carriers and Arrastre Operators for Cargo Damage
Philippine Supreme Court clarifies when carriers and arrastre operators share liability for damaged cargo, and the rules on subrogation and prescription.
Upholding Attorney Accountability Neglect IN Filing Appellants Brief Leads TO Suspension
A look at Zuellig Freight v. NLRC on corporate name changes, illegal dismissal, and attorney's fees.
Dishonesty in Public Service: Resignation Does Not Preclude Administrative Liability
Philippine Supreme Court ruling: resigning from government service does not erase administrative liability for gross dishonesty committed while in office.
No Separation Pay for Employees Dismissed for Cause: Key Labor Ruling
Philippine Supreme Court clarifies that employees validly dismissed for just causes like breach of trust are not entitled to separation pay.
Corporate Authority and Double Taxation: Lessons from Swedish Match Philippines
Supreme Court clarifies rules on corporate authority in tax refund cases and double taxation under local business tax ordinances.
Upholding Dismissal for Dishonesty When Casino Employees Betray Public Trust
Supreme Court reinstates dismissal of PAGCOR dealers who declared void craps throws as good dice, defrauding the house.
Protecting Trademarks: Unauthorized Refilling Constitutes Infringement And Unfair Competition
Unauthorized refilling of LPG cylinders bearing registered trademarks is trademark infringement and unfair competition, the Supreme Court ruled.