Legal Insights

VAT Zero-Rating for Renewable Energy: Key Requirements and Implications

Supreme Court clarifies VAT zero-rating requirements for renewable energy developers, including DOE endorsement, in Maibarara Geothermal case.

Who Pays When a Check's Payee Is Faked? Collecting Bank's Liability for Forged Endorsements

Philippine Supreme Court clarifies when a collecting bank must return funds paid out on checks with forged endorsements to an impostor.

Liability for Forged Checks When Collecting Banks Bear the Loss

Philippine Supreme Court ruling on collecting bank liability for forged endorsements, negligence standards, and the fictitious payee rule.

Forged Endorsements and the Presumption of Delivery in Negotiable Instruments

A look at Asia Brewery v. Equitable PCI Bank on the presumption of delivery and when courts may dismiss for lack of cause of action.

Delegation of Search Warrant Endorsement: Balancing Efficiency and Safeguards in Criminal Investigations

The Supreme Court amends rules to allow law enforcement heads to delegate search warrant endorsements, balancing efficiency with judicial safeguards.

Crossed Checks and Collecting Banks: Who Bears the Loss for Wrong Endorsement?

Learn when a collecting bank is liable for depositing a crossed check into the wrong account, and the duty to verify endorsements.

Check Dishonor Liability: Fault Determines Who Bears the Loss

When a bank's own qualified endorsement causes a check's dishonor, it cannot recover from prior endorsers under the Negotiable Instruments Law.

When Election Rules Override Commercial Contracts: The Chavez v. COMELEC Precedent

Can election rules force removal of product endorsements featuring a candidate? The Supreme Court says yes, explaining why.

Church and State: The Limits of Religious Leaders' Political Endorsements in the Philippines

The Supreme Court clarifies when religious leaders may endorse candidates and the procedural rules for declaratory relief actions.