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.

Showing 124 of 45 articles for customs

Lease Improvements and Builder in Good Faith: What Philippine Lessees Must Know

Philippine Supreme Court clarifies who owns lease improvements and why "builder in good faith" rarely applies to lessees.

Understanding Compromise Agreements in Labor Disputes: When Are They Valid

The Supreme Court clarifies when compromise agreements and quitclaims in labor cases are valid, and when courts may invalidate them.

HIV Status and Illegal Dismissal: Philippine Labor Law Protections for OFWs

The Supreme Court ruled that terminating an OFW solely because of HIV status is illegal dismissal, affirming Philippine law protections.

When Death Ends a Case: Exhumation Dispute and the Rules on Party Substitution

A family exhumation dispute ends without a merits ruling after the petitioner dies and heirs decline substitution, clarifying Rule 3, Section 16.

When IPRA Customary Law Claims Collide with Final Judgments: Lessons from Spouses Sending v. Co Uy

The Supreme Court clarifies when indigenous customary laws apply in disputes and why final judgments cannot be overturned through belated IPRA claims.

Choice of Law Clauses in Cross-Border Contracts: The Standard Chartered Ruling

How Philippine courts resolve conflicting choice-of-law clauses in cross-border contracts, explained through the Standard Chartered Bank v. Philippine Investment Two ruling.

Bank Liable for Moral Damages Over Mortgage Redemption Insurance Non-Disclosure

When a bank offers mortgage redemption insurance, it must disclose coverage limits. Learn from Land Bank v. Miranda why non-disclosure can lead to damages.

Dishonesty in Government Service: When Is It Grounds for Dismissal?

The Supreme Court clarifies when dishonesty in government service warrants dismissal, distinguishing serious, less serious, and simple dishonesty.

Default Orders and Affidavit of Merit: Lessons from Far East Fuel v. Airtropolis

A default order can be lifted only with an affidavit of merit and proof of excusable negligence. Learn the rules from a recent Supreme Court ruling.

Corporate Officers Criminally Liable for Customs Fraud: Fernandez v. People

Corporate officers cannot hide behind a corporation to escape criminal liability for customs fraud, the Supreme Court ruled in Fernandez v. People.

Lessee Reimbursement for Improvements: The Bermon Marketing Case

Learn when lessees can claim reimbursement for improvements under Article 1678 and how contract terms can waive that right.

Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines

Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.

SALN Violations and Perjury: Prescriptive Periods Explained

Learn the prescriptive periods for SALN violations and perjury in the Philippines, based on the Supreme Court's ruling in the Germar case.

Subrogation and Carrier Liability in Maritime Claims: The C.V. Gaspar Case

How the Supreme Court applied subrogation and extraordinary diligence to hold carriers liable for damaged cargo in maritime transport.

The Sweetheart Defense in Philippine Rape Cases: What the Supreme Court Teaches Us

The sweetheart defense cannot justify rape. Learn what the Supreme Court ruled and why consent matters in Philippine law.

Extrajudicial Ejectment in Philippine Leases: What the CJH v. Aniceto Ruling Means

The Supreme Court clarifies when extrajudicial ejectment clauses in lease agreements are valid and enforceable in the Philippines.

Plagiarism in Academia: Supreme Court Upholds Dismissal of UE Professors for Misrepresentation

Supreme Court upholds dismissal of professors for plagiarism, misrepresentation, and breach of trust, clarifying stare decisis and waiver rules.

Unexplained Wealth and SALN Dishonesty: When Assets in Children's Names Count

Explains when hidden assets in children's names count as SALN dishonesty and why grave misconduct requires a direct link to official duties.

Procuring Cause: When Real Estate Brokers Earn Their Commission

Learn when a real estate broker earns a commission under Philippine law, explained through the Supreme Court's ruling in Ticong v. Malim.

Security of Tenure for OFWs: Why Illegal Dismissal and Void Contracts Matter

A Supreme Court ruling affirms that overseas Filipino workers enjoy security of tenure, and contracts violating this right are void.

Customs Broker Accreditation Struck Down: Redundant Licensing Under the Customs Brokers Act

Supreme Court nullifies BOC accreditation requirement for customs brokers, affirming PRC's exclusive regulatory power under RA 9280.

Stored Goods Destroyed by Fire: When Negligence Overrides Fortuitous Events

Learn when storage facilities are liable for goods destroyed by fire, and how the Supreme Court applied res ipsa loquitur in ICTSI v. Chua.

Academic Freedom and Ethical Standards: Selling Books to Students as Conduct Prejudicial to Service

A professor's sale of books to her own students was upheld as conduct prejudicial to service, clarifying limits of academic freedom.

PAGCOR v. Fontana: Contracts Bind Government Agencies Too

Supreme Court rules PAGCOR must honor its casino MOA with Fontana, affirming that contracts bind government agencies.