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 1–5 of 5 articles for “air carrier”

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Apr 16, 2024 vat zero-rating international air transport tax refund manila peninsula bir

VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling

The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.

Feb 16, 2010 taxation international carrier gross philippine billings income tax bir tax refund

Off-Line International Carriers Taxed at 32% on Philippine Income, SC Rules

SC clarifies off-line carriers selling tickets in PH pay 32% income tax, not 2.5% GPB rate; refund claim remanded.

Oct 13, 2009 air carrier breach of contract damages legal interest civil law passenger rights

Air Carrier Breach of Contract: Damages and Interest in Air Travel Disputes

Philippine Supreme Court clarifies when legal interest runs on damages awarded in air carrier breach of contract cases.

Aug 18, 2004 carrier liability cargo damage notice requirement warsaw convention air waybill insurance subrogation

Enforcing Time Limits: Carrier Liability Hinges on Timely Notice of Cargo Damage

Timely written notice of cargo damage is a condition precedent to suing a carrier. The Supreme Court explains why in Federal Express v. American Home Assurance.

Jul 30, 2003 airline liability common carrier contract of carriage warsaw convention damages civil law

Airline Liability: The Ticket-Issuing Carrier Responsible for Your Entire Journey

Philippine Supreme Court ruling: ticket-issuing airlines are principals in contracts of carriage and liable for the acts of partner carriers on any segment.