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Showing 193–216 of 822 articles for “vat”

Corporate Representation: The Necessity of Board Resolutions in Legal Actions

Philippine Supreme Court clarifies when corporate officers need board resolutions to file or defend legal actions, and the limits of derivative suits.

When Public Service and Private Practice Collide: Lessons from a Lawyer's Suspension

A provincial legal officer's three-year suspension shows the hard lines between government duty, private practice, and client loyalty.

Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation

The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.

Judicial Ethics: When a Judge's Private Conduct Costs the Bench

A judge's affair with a litigant led to dismissal. The Supreme Court clarifies judicial ethics standards for Philippine magistrates.

Premature Environmental Challenges Clarifying EIS Requirements in Public-Private Partnerships

Supreme Court clarifies when EIS and ECC duties arise in PPP projects, ruling that pre-bidding environmental challenges are premature.

When the Company Physician's Fit-to-Work Assessment Prevails in Seafarer Disability Claims

Philippine Supreme Court clarifies when a company-designated physician's fit-to-work certification outweighs a seafarer's private doctor in disability claims.

Novation Requires Clear Release of Original Debtor: Lessons from Ever Electrical v. PBCOM

When does a new debtor's assumption of a loan release the original borrower? The Supreme Court explains novation rules.

Treachery and Witness Identification in Murder and Frustrated Murder Cases

The Supreme Court affirms murder and frustrated murder convictions, explaining treachery, witness credibility, and unlicensed firearm aggravating circumstances.

State Immunity vs Private Rights: Balancing Public Use and Just Compensation

When government agencies take private property without expropriation, state immunity cannot block claims for just compensation and recovery of possession.

Clarifying Debt Liability When Personal Obligations Meet Family Debts

Supreme Court clarifies when assuming a parent's debt creates novation and when interest is due under Philippine law.

VAT Refunds for Ecozone Enterprises: The Cross Border Doctrine Explained

Supreme Court clarifies when ecozone enterprises can claim VAT refunds and how the Cross Border Doctrine affects input tax claims.

Who Represents the People? The Solicitor General's Exclusive Authority in Criminal Appeals

A Supreme Court ruling clarifies that only the Office of the Solicitor General may appeal criminal cases, not private complainants.

Proving Land Ownership: Open Possession Since June 12, 1945

Free patents require open, continuous possession since June 12, 1945, but only over alienable land. Timberland cannot be privately owned.

Standing to Sue: The Solicitor General's Exclusive Authority in Criminal Appeals

Who may appeal a dismissed criminal case? The Supreme Court clarifies the Solicitor General's exclusive authority and the limits on private prosecutors.

Intervention Denied When Can the Government Reclaim Land After Private Titles Emerge

When can the government reclaim public land after private titles emerge? The Supreme Court explains intervention rules and innocent purchaser protection.

Demolition of Illegal Structures on Public Roads: Public Welfare Over Private Interests

Supreme Court rules illegally constructed houses on public roads are nuisances that must be demolished, prioritizing public welfare over private claims.

Clarifying Derivative Suits: When Can Third-Party Mortgagees Intervene?

The Supreme Court clarifies when a case is truly a derivative suit and whether third-party mortgagees may intervene in such actions.

Privatization and Labor Rights: When Asset Transfers Create Employer Liability

A look at when government asset privatization creates employer liability and how workers can claim separation benefits.

Comelec Must Enable Voter Verified Paper Audit Trail: Mandamus Granted

Supreme Court compels Comelec to activate VVPAT feature, affirming voters' right to verify their ballots under election law.

Untimely Filing Dooms VAT Refund Claim Navigating Jurisdictional Deadlines IN TAX Appeals

BSP Authority to Engage Private Counsel and Jurisdiction in Legal Proceedings

Supreme Court clarifies BSP's power to hire private counsel and RTC jurisdiction over real property cases involving assessed value.

BSP Can Use Private Counsel: Supreme Court Clarifies Jurisdiction and Representation Rules

Supreme Court rules on BSP's authority to engage private counsel and RTC jurisdiction over real property disputes.

Work-Related Aggravation and Seafarers' Right to Disability Benefits

Philippine Supreme Court ruling on seafarers' disability benefits when a pre-existing illness is aggravated by work conditions.

Public Land Rights: Supreme Court Cancels University Titles Over Inalienable Domain

The Supreme Court cancels Central Mindanao University's titles over reserved public land, reaffirming that reservations remain inalienable unless positively declared disposable.