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Showing 1–4 of 4 articles for “air transport”

Zero-Rated VAT on International Air Transport Services: Invoicing Rules Clarified

Philippine Supreme Court clarifies zero-rated VAT for international air transport services and invoicing requirements in CIR v. Euro-Philippines Airline Services.

When Can You Sue the Philippine Government? The ATO Case Explained

The Supreme Court explains when government agencies can be sued, distinguishing sovereign from proprietary functions in the Air Transportation Office case.

When Can Government Agencies Be Sued? The ATO Case on Tax and Sovereign Immunity

Explaining when Philippine government agencies can be sued, using the Air Transportation Office case on property tax disputes.

When Is a Legislative Franchise Required for Philippine Air Transport Operations

The Supreme Court clarifies when a legislative franchise is needed to operate domestic air services in the Philippines.