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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PAL Tax Refund Case: Interpreting "In Lieu of All Other Taxes" in Franchises
Supreme Court ruling on PAL's franchise tax exemption and refund of final withholding tax on passive income.
When a Zero Tax Bill Still Means Exemption: PAL’s Franchise Tax Win Explained
The Supreme Court ruled that PAL’s franchise tax option exempts it from all other taxes, even when its chosen tax liability is zero.
Solidary Liability of Recruitment Agencies for Illegal Dismissal of Overseas Workers
Philippine Supreme Court clarifies when local recruitment agencies remain solidarily liable for illegal dismissal of overseas Filipino workers.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
Mootness and Quashed Search Warrants: When a Case Dismissal Ends the Controversy
A dismissed criminal case can render a quashed search warrant issue moot. Learn the practical legal effect rule from this Supreme Court ruling.
Breach of Trust Ownership of Club Shares and Fiduciary Duties in Philippine Law
When a club share is transferred temporarily, a trust is created. The Supreme Court explains ownership, fiduciary duties, and the rules on implied trusts in Philippine law.
Negligence and Quasi-Delict: When Overtaking on the Shoulder Makes You Liable
A Supreme Court ruling clarifies negligence and vicarious liability of vehicle owners in traffic accidents under Philippine law.
Presidential Approval and Contract Validity: Limits of Executive Power in Philippine Procurement
Philippine Supreme Court clarifies when presidential approval is required for government contracts and the limits of executive discretion in procurement.
Balancing Right to Work and Employer Prerogative: Absences and Termination
Philippine Supreme Court ruling on when excessive absences justify dismissal, emphasizing proportional penalties and employer burden of proof.
Lawyer Misconduct Outside Professional Duties: When Private Acts Lead to Suspension
Philippine Supreme Court clarifies when a lawyer's private misconduct, like road rage and firing a gun, warrants suspension from the practice of law.
CARP Coverage and Tenancy: Resolving Land Disputes Amidst Conflicting Claims and Vested Rights
Philippine Supreme Court ruling on how pending DARAB tenancy cases affect forcible entry jurisdiction and CARP coverage.
Upholding Land Titles When Government Reversion Claims Fail
When can the government cancel a free patent and revert land to the public domain? The Supreme Court explains the limits of reversion actions.
Injunctive Relief and Status Quo in Foreclosure Disputes: The Dela Cruz Case
Philippine Supreme Court ruling on how pending agrarian tenancy cases affect forcible entry jurisdiction and the principle of status quo.
Tenancy Claims and Forcible Entry: How Philippine Courts Resolve Jurisdictional Conflicts in Agrarian Disputes
When a tenant is sued for forcible entry, which tribunal has jurisdiction? The Supreme Court clarifies the interplay between agrarian and civil courts.
When the Government Must Prove Its Case: Reversion, Free Patents, and the Regalian Doctrine
A Supreme Court ruling on when the government can cancel a free patent and revert land to the public domain.
Self-Defense vs Treachery: When Killing Is Murder in the Philippines
Philippine Supreme Court explains when self-defense fails and treachery qualifies killing as murder. Learn the legal rules.
Gross Receipts Tax: Final Withholding Tax Included in Bank's Tax Base
Supreme Court rules 20% final withholding tax on bank passive income forms part of gross receipts for computing 5% gross receipts tax.
Separate Crimes for Separate Drugs: Possessing Shabu and Marijuana Under Philippine Law
Philippine Supreme Court ruling: possessing shabu and marijuana at the same time and place constitutes two separate crimes, requiring two separate Informations.
Upholding Equity When Fraud Nullifies Land Titles Obtained Through Deceit
Philippine Supreme Court ruling on when fraudulent acquisition of land titles can be nullified and how equity protects rightful owners.
Buy-Bust Operations in Drug Cases: Legality and Constitutional Rights Under Philippine Law
The Supreme Court in People v. Sy upheld the legality of buy-bust operations while stressing that courts must closely scrutinize how such operations are carried out.
Forced Resignation vs Voluntary Retirement: Protecting Employee Rights in Dismissal Cases
The Supreme Court ruled that a worker who signed a retirement notice and quitclaim under company pressure was illegally dismissed, not voluntarily retired.
Breach of Contract and Bad Faith: When Moral Damages Are Not Automatic in Sales Agreements
Philippine Supreme Court clarifies that mere breach of contract does not justify moral damages absent proof of bad faith or fraud.
Counsel's Negligence and Due Process: When Does It Warrant a New Trial
The Supreme Court explains when a lawyer's negligence justifies a new trial and when it does not, in Elpidio S. Uy v. First Metro Integrated Steel Corp.
Substantial Compliance in Appellate Procedure: Balancing Technical Rules and Justice
The Supreme Court relaxes technical rules in labor cases, allowing substantial compliance with Rule 65 and Rule 13 requirements.