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.
PAL Aviation Fuel Tax Exemption: Supreme Court Clarifies Importation Rules
Supreme Court affirms PAL's refund for Jet A-1 fuel import taxes, interpreting PD 1590's tax exemption conditions.
When Does a Right to Radio Frequencies Vest? The NOW Telecom Ruling
A legislative franchise does not guarantee radio frequencies. The Supreme Court explains why spectrum use is a privilege.
Primary Jurisdiction: When Courts Defer to Specialized Agencies in Media Disputes
Explaining the Supreme Court's ruling on when courts must defer to the NTC in media ownership and competition disputes.
Jurisdictional Boundaries Defining Regulatory Authority Over Gaming Operations in Economic Zones
Supreme Court clarifies limits of judicial courtesy, territorial jurisdiction, and regulatory authority over gaming operations in economic zones.
Real Party in Interest: Who Can Sue to Nullify a Contract in the Philippines
Learn who has legal standing to file a case to nullify a contract in the Philippines, based on Supreme Court rulings on real party in interest.
Understanding the Legal Battle Over Unclaimed Horse Racing Dividends in the Philippines
The Supreme Court rules on who gets unclaimed horse racing dividends—the racing club or the government regulator. A clear guide.
Navigating Eminent Domain and Franchise Rights: The Battle Over Electricity Distribution in Iloilo City
The Supreme Court upheld the constitutionality of expropriation provisions in R.A. 11212, allowing MORE Power to acquire PECO's distribution system in Iloilo City.
Regulatory Discretion vs. Criminal Liability: Insights from a Landmark Philippine Supreme Court Ruling
The Supreme Court upheld the constitutionality of R.A. 11212's expropriation provisions, clarifying the fine line between regulatory discretion and criminal liability.
Eminent Domain and Private Property: Clarifying Expropriation Powers in the Philippines
The Supreme Court clarifies when state-owned land is private property subject to expropriation, and the limits of delegated eminent domain.
Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority
The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.
Franchise Tax vs Real Property Tax: Clarifying NGCP's Tax Liabilities
Supreme Court clarifies when NGCP's franchise tax covers real property taxes and when local governments may still collect them.
Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes
The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.
Expired Permits and Regulatory Fines: NTC Authority Over Broadcast Operations
A broadcaster's expired provisional authority and NTC fines explained: the Supreme Court clarifies administrative penalties, prescription, and temporary permits.
Toll Regulatory Powers Defining Limits In Public Private Infrastructure
Supreme Court defines TRB's franchise powers, toll regulation, and public bidding requirements in Luzon expressway cases.
Franchise Tax Exemptions: Scope and Limits for Telecom Companies
The Supreme Court clarifies when "in lieu of all taxes" clauses in telecom franchises do not exempt companies from local business taxes.
Horse Racing Regulation: Philracom's Power to Ensure Fair and Safe Races
The Supreme Court upholds Philracom's authority to issue rules and directives for the horse racing industry, including measures to eradicate Equine Infectious Anemia.
Must-Carry Rule vs. Broadcasting Rights: The DTH Satellite Retransmission Case
The Supreme Court ruled that DTH satellite providers may carry free-to-air signals under the must-carry rule without violating broadcasting rights.
Taxing Telecommunications: No Exemption Without Explicit Grant
The Supreme Court rules that the phrase "exclusive of this franchise" in RA 7678 does not exempt Digitel's real properties from real property tax.
When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao
The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.
Philippine Franchise Tax and Real Property Tax: Exemptions for Telecom Companies
Supreme Court ruling on telecom franchise tax exemptions and real property tax liability under the Local Government Code.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
Real Property Tax Exemption for Telecoms: Understanding Franchise Rights in the Philippines
Learn how the Supreme Court ruled on Bayantel's real property tax exemption under its legislative franchise, and what this means for telecom companies.
PLDT v. City of Bacolod: The Limits of the Most-Favored-Treatment Clause in Tax Exemptions
The Supreme Court rules that the most-favored-treatment clause in R.A. 7925 does not grant tax exemptions to telecommunications companies.
MMDA Traffic Enforcement Powers vs Police Power: Key Limits Under RA 7924
Supreme Court clarifies MMDA's traffic enforcement powers: it can enforce but not enact traffic rules, and lacks police power.