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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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.