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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Understanding Disturbance Compensation in Land Conversion: Insights from a Philippine Supreme Court Case
Learn how the Supreme Court ruled on disturbance compensation claims in land conversion, including prescription periods and evidentiary requirements.
Understanding Prescription Periods in Property Disputes: Lessons from a Landmark Philippine Case
Learn how prescription periods work in property disputes through the Supreme Court's ruling in Selerio v. Bancasan on interrupted timeframes and written contracts.
Corporate Dissolution Directors As Trustees and Guarantor Liability After Corporate Revocation
Explains Reyes v. Bancom: corporate revocation doesn't abate suits, directors act as trustees, and guarantors remain liable.
When the Comelec En Banc Deadlocks: Division Rulings Stand, Not Dismissed
Supreme Court clarifies that a Comelec en banc deadlock on a motion for reconsideration affirms the division's ruling, not dismisses the case.
When the COMELEC Cannot Decide: The Legal Effect of a Split Vote
Explaining the Supreme Court ruling on what happens when the COMELEC en banc fails to muster a majority vote in election cases.
Duty Free Philippines v. BIR: The Perils of Skipping the CTA En Banc on Appeal
A direct appeal to the Supreme Court from a CTA Division ruling is fatal. Learn the correct appellate route under R.A. 9282.
Majority Voting in Comelec En Banc Decisions: Why a 3-3 Tie Has No Legal Effect
A tied Comelec en banc vote cannot produce a valid ruling. The Supreme Court explains why a majority of all members is required.
Upholding Electoral Tribunals Discretion Respecting THE Voters Intent IN Contested Ballots
A 3-3 Comelec en banc vote has no legal effect; the case must be reheard, the Supreme Court rules.
Disqualification of Candidates: COMELEC’s Authority and Due Process Rights
The Supreme Court nullified COMELEC’s disqualification of a candidate, ruling the en banc acted without jurisdiction and violated due process.
The Critical Omission: Why "Zero-Rated" Must Appear on VAT Invoices for Tax Credit Refund Claims
Philippine Supreme Court rules that failing to print on its sales invoices. The CTA En Banc affirmed this denial, and J.R.A. elevated the matter to the Supreme Court.
COMELEC En Banc Acts Without Jurisdiction in Election Appeal: Eriguel v. COMELEC
Supreme Court nullifies COMELEC en banc ruling in mayoralty protest for lack of jurisdiction and failure to ensure ballot integrity.
Election Protests: The Crucial Role of Ballot Examination and the Limits of COMELEC En Banc Review
The Supreme Court clarifies when ballot revision is mandatory in election protests and why only final Division orders reach the COMELEC En Banc.
Land Conversion and Tenant Rights: How Reclassification Impacts Agricultural Leases
When land is reclassified for urban use, tenant rights shift from land ownership under PD 27 to disturbance compensation. Learn the rules.
Party-List Disputes and Comelec Rehearing Rules: The Alagad Case
How the Supreme Court clarified Comelec rehearing rules when internal party-list disputes deadlock the Commission En Banc.
When a Bank’s “Warehousing” Trust Fails: Lessons from Tala Realty v. Banco Filipino
A look at Tala Realty v. Banco Filipino, where the Supreme Court struck down a bank’s secret trust scheme to evade real estate limits.
Motion for Reconsideration as a Prerequisite to Supreme Court Review in Election Cases
The Supreme Court rules that a COMELEC Division resolution must first be elevated to the Commission en banc before it can be questioned before the High Court.
Failure of Elections vs Election Protest: Jurisdiction and Pleading Requirements
Supreme Court clarifies when election annulment petitions fall under COMELEC En Banc jurisdiction and why fraud allegations need an election protest.
Tax Refund Claims: Strict Compliance With Documentary Requirements for Creditable Withholding Taxes
Philippine Supreme Court ruling on strict documentary requirements for tax refund claims involving creditable withholding taxes, citing Banco Filipino case.
Is 24% Interest Legal in the Philippines? Bacolor v. Banco Filipino Explained
The Supreme Court in Bacolor v. Banco Filipino ruled that a 24% annual interest rate agreed upon in writing is not usurious or unconscionable.
Lessor Liability for Lease Violations: Trespass in Fact vs Trespass in Law
Philippine Supreme Court ruling on when a lessor is liable for third-party disturbances of a lessee's possession, distinguishing trespass in fact from trespass in law.
Consignation and the Debtor's Right to Withdraw: Lessons from Banco Filipino v. Diaz
When can a debtor withdraw a consignated deposit? The Supreme Court explains the rules under Article 1260 of the Civil Code.
Equitable Interest When Mortgage Rates Clash With Legal Limits in the Philippines
Philippine Supreme Court ruling on redemption rights, mortgage rates, and legal limits in Banco Filipino case.
Majority of All Members: How Comelec En Banc Votes Are Counted Under the Constitution
The Supreme Court abandoned its earlier ruling in Cua and held that the Comelec en banc must decide by a majority vote of all its members, not just those who deliberated.
Status Quo Ante Orders and Election Disputes: The Estrella v. COMELEC Ruling
A mayor's battle for his seat shows why COMELEC commissioners cannot partially inhibit and still vote en banc. Learn the rule on quorum.