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.

Showing 7396 of 345 articles for vat

Reconveyance for Void Contracts: Imprescriptible Actions Under Article 1410

When a land transfer rests on a void or inexistent contract, an action for reconveyance does not prescribe, protecting rightful owners.

Lascivious Conduct Under RA 7610: The Trocio Case on Child Abuse

The Supreme Court clarifies what constitutes lascivious conduct under RA 7610, holding a doctor liable for abusing a minor patient.

Just Compensation in Expropriation: Lessons from the NGCP v. Gaite Ruling

The Supreme Court clarifies how courts determine just compensation in eminent domain cases, emphasizing verifiable data over speculative land reclassifications.

Piercing the Corporate Veil: Jurisdiction First, Liability Later

Supreme Court clarifies that courts must first acquire jurisdiction over a corporation before applying the piercing the corporate veil doctrine to hold owners liable.

Judicial Admission Can Prove Lack of Firearm License in Illegal Possession Cases

Supreme Court ruling: an accused's own admission in court can prove lack of a firearm license, without needing a PNP certification.

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.

Land Registration Reopened: New Evidence and RA 11573 Can Overcome Res Judicata

The Supreme Court allows previously denied land registration applications to proceed under RA 11573, easing proof requirements and overcoming res judicata.

Trust Receipts and Estafa: Why a Payment Agreement Does Not Erase Criminal Liability

The Supreme Court ruled that a new payment schedule cannot erase criminal liability for trust receipt violations, which are malum prohibitum.

Conditional Donations: Substantial Compliance and Donor Intent in Land Donations

Supreme Court clarifies that substantial compliance with a donation's primary purpose, not perfect performance, governs conditional land donations.

Psychological Incapacity Under Article 36: What Santos-Macabata Teaches Us

The Supreme Court clarifies the high burden of proof for nullifying marriage on grounds of psychological incapacity under Article 36 of the Family Code.

Constructive Dismissal vs. Voluntary Resignation: Key Lessons from ABS-CBN v. Magno

The Supreme Court clarifies the burden of proof in constructive dismissal claims and the fine line between forced and voluntary resignation.

Graft Acquittal: Why Procurement Lapses Alone Do Not Prove Corruption

Supreme Court acquits municipal officials of graft despite procurement lapses, clarifying the strict proof required under Section 3(e) of RA 3019.

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.

Philippine Airlines v. Yañez: When Workplace Conduct Warrants Disciplinary Action

The Supreme Court clarifies when employers may discipline employees for creating a hostile work environment, even absent explicit sexual demands.

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.

Economic Abuse Under RA 9262: When means more than just basic salary. This decision strengthens the law's prot

## What the Law Says About Economic Abuse RA 9262 defines economic abuse as acts that make or attempt to make a woman financially dependent. These include withh

Libel Venue in the Philippines: Where Can a Public Official File a Case?

Learn the rules on libel venue for public officials under the Revised Penal Code, as clarified by the Supreme Court.

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.

Power Lines and Public Lands: Supreme Court Clarifies Easements and Just Compensation

The Supreme Court ruled that power lines fall under "similar works" in the Public Land Act, allowing easements on free patent lands with compensation rules.

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.

DNA Evidence and Presumption of Legitimacy: Filiation Rights in the Philippines

The Supreme Court ruled DNA evidence can establish filiation despite the presumption of legitimacy, prioritizing the child's best interests.

Cockfighting Regulations in the Philippines: The Bonghanoy Ruling on PD 449

The Supreme Court's Bonghanoy ruling clarifies when cockfighting events for tourists and balikbayans may be held outside licensed cockpits under PD 449.

Calculating Redemption Price in Extrajudicial Foreclosures: BPI v. LCL Capital Explained

Learn how Philippine courts compute redemption prices in bank foreclosures under the General Banking Law, based on the Supreme Court's ruling in BPI v. LCL Capital.

Estafa by Deceit in Property Sales: Lessons from Dulay v. People

The Supreme Court's ruling in Dulay v. People clarifies estafa by deceit in property transactions and the buyer's duty to verify ownership.