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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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Upholding Arbitration Awards: BCDA v. CJH Development and the Finality of Arbitral Decisions
The Supreme Court affirms that confirmed arbitral awards are immediately executory and cannot be modified on certiorari, reinforcing arbitration as a final dispute resolution mechanism.
Retroactivity of Supreme Court Decisions on Tax Exemptions: CJH Development v. BIR
The Supreme Court clarifies when tax exemption rulings apply retroactively and why declaratory relief is not the proper remedy for contesting tax assessments.