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.
Tax Liens vs Judgment Credits: Priority Disputes in Philippine Law
Supreme Court ruling on when a tax lien beats a judgment creditor's levy on real property under the National Internal Revenue Code.
Adverse Claims and Execution Liens: Priority Rules in Philippine Property Law
When an adverse claim is annotated on a title before a levy on execution, the earlier claim prevails. This case explains the priority rule.