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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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.
Philippine Airlines v. Yañez: When Workplace Conduct Warrants Disciplinary Action
The Supreme Court clarifies when employers may discipline employees for creating a hostile work environment, even absent explicit sexual demands.
Executive Power to End Overtime Pay for Immigration Employees: Tendenilla v. Purisima
Supreme Court ruling on whether the Executive may discontinue overtime pay charged to airlines for Bureau of Immigration employees.
Executive Power vs Legislative Authority: The Immigration Overtime Pay Dispute
A look at Tendenilla v. Purisima, where the Supreme Court upheld the executive's shift from airline-funded overtime to a 24/7 government-funded schedule.
Airline Liability for Lost Luggage in the Philippines: The KLM v. Tiongco Case
Learn how the Supreme Court ruled on airline liability for lost luggage, damages, and bad faith in KLM v. Tiongco.
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.
Tax Refund Claims: When Remittance Proof Isn't Required for Exempt Taxpayers
Philippine Airlines' tax refund case clarifies when proof of remittance is needed and how CTA reviews administrative claims.
Philippine Airlines v. Ligan: When Contracting Arrangements Hide Labor-Only Contracting
Supreme Court affirms that PAL illegally dismissed workers hired through a labor-only contractor, reinforcing security of tenure protections.
Passenger Duty of Diligence in Verifying Flight Details: Manay v. Cebu Air
The Supreme Court ruled that passengers must exercise ordinary diligence in checking flight details on tickets, even as airlines owe extraordinary diligence.
Illegal Dismissal: PAL's Duty to Prove Valid Retrenchment Explained
Philippine Airlines failed to prove valid retrenchment, making employee dismissals illegal. Learn the burden of proof employers must meet.
When Return-to-Work Orders Clash with Employee Rights: The Philippine Airlines Illegal Dismissal Case
A look at the Supreme Court's ruling on return-to-work orders, backwages, and the limits of reinstatement in illegal dismissal cases.
When a Carrier's Delay Is a Fortuitous Event: Moral Damages in Breach of Carriage Contracts
The Supreme Court explains when moral damages are recoverable for breach of contract of carriage and why a typhoon-caused delay absolved Northwest Airlines.
Flight Delay Liability: Fortuitous Events and Bad Faith in Breach of Contract
Philippine Supreme Court clarifies when airlines are liable for flight delays—fortuitous events and bad faith explained.
When Airlines Can Escape Liability: Bad Faith and Fortuitous Events in Carriage Contracts
The Supreme Court explains when a typhoon-caused flight delay absolves an airline from moral damages claims under Philippine law.
Salary Differentials and the Immutability of Judgments: Employee Rights After Illegal Demotion
Philippine Airlines v. Bichara clarifies when courts may adjust a final labor judgment due to supervening events, and the limits of execution.
Demotion Reversal: Salary Differentials Despite Retrenchment and Retirement
Philippine Airlines v. Bichara clarifies that a final judgment on illegal demotion entitles an employee to salary differentials, even after retrenchment and retirement.
Moral Damages for Illegal Suspension: Bad Faith and Due Process in Philippine Labor Law
Philippine Airlines v. Montinola: illegally suspended employees can recover moral and exemplary damages when the employer acts in bad faith or denies due process.
Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes
The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.
Airline Breach of Contract of Carriage: Nominal Damages for Flight Disruptions
When do flight disruptions give rise to nominal damages? The Supreme Court clarifies airline and travel agent liability for breach of contract of carriage.
Airline Liability for Breach of Contract When Confirmed Bookings Are Cancelled
Philippine Supreme Court ruling on airline liability when confirmed bookings are cancelled, covering damages, joint liability, and passenger rights.
When an Airline Ignores You: Moral Damages for Lost Baggage in the Philippines
Philippine Supreme Court clarifies when an airline's lost baggage and indifference justify moral and exemplary damages, and how courts set the amounts.
Excise Tax Refunds: Proving Authority to Operate and the Proper Claimant
A foreign airline's failed excise tax refund claim shows why evidence rules matter and why only statutory taxpayers may seek refunds.
Breach of Contract and Damages: Airline's Duty to Honor Ticket Terms
The Supreme Court held an airline liable for breach of contract and damages after it refused to honor the rebooking terms printed on a passenger's ticket.