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 1–3 of 3 articles for “film development council”

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Oct 15, 2019 constitutional-law local-fiscal-autonomy amusement-tax operative-fact-doctrine film-development-council taxation

Local Fiscal Autonomy vs National Film Development: The Operative Fact Doctrine in Tax Cases

The Supreme Court balances local fiscal autonomy and national film development in the FDCP amusement tax case, applying the operative fact doctrine.

Jun 16, 2015 local autonomy taxation amusement tax local government fiscal autonomy constitution

Local Autonomy vs National Interest: Can Congress Override Local Taxing Power

The Supreme Court strikes down RA 9167 provisions that diverted local amusement taxes to a national agency, affirming local fiscal autonomy.

Apr 3, 2013 litis pendentia civil procedure amusement tax local government code film development council sm prime

Litis Pendentia When Two Courts Collide Over Amusement Taxes

When two courts hear the same dispute over amusement tax rewards, litis pendentia allows dismissal of the later suit.