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.
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.
PAL Aviation Fuel Tax Exemption: Supreme Court Clarifies Importation Rules
Supreme Court affirms PAL's refund for Jet A-1 fuel import taxes, interpreting PD 1590's tax exemption conditions.
Surety Bonds and Indemnity: Why Renewal Disputes Don't Erase Contractual Liability
Philippine Supreme Court rules that a deed of indemnity authorizing bond renewals binds signatories even without separate consent to each renewal.
Government Reorganization: Security of Tenure vs Legislative Authority
Explaining the Supreme Court ruling on ATO abolition, hold-over status, and security of tenure in government reorganizations.
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 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 Pilots' Negligence Is the Proximate Cause: The 2010 Runway Collision Ruling
Supreme Court rules on proximate cause in the 1996 NAIA runway collision, holding pilots liable for gross negligence despite air traffic clearances.
Eminent Domain Revisited: When Expropriated Land Must Be Returned After Public Use Ceases
Philippine Supreme Court clarifies when former owners can reclaim expropriated property if the public purpose is abandoned or never pursued.
Reconveyance After Expropriation: Balancing Public Purpose and Private Rights
When government abandons an expropriated lot's public purpose, former owners may recover it—but must return just compensation.
The Signature Imperative: Why Unsigned Pleadings Fail in Philippine Courts
Philippine courts require pleadings signed by counsel or party. Learn why an answer signed by an unauthorized person is void and triggers default.
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.
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.