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Showing 1–4 of 4 articles for “operative fact doctrine”

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Oct 29, 2024 administrative law de facto officer operative fact doctrine judicial ethics supreme court civil procedure

Judicial Acts During Suspension: Balancing Authority and Protecting Litigant Rights

The Supreme Court validates decisions of a suspended judge under the de facto officer and operative fact doctrines, protecting good-faith litigants.

Oct 5, 2021 election law soce comelec campaign finance ra 7166 jurisprudence

Supreme Court Upholds Mandatory SOCE Filing Deadline, Balances Rule of Law with Equity

The Supreme Court ruled COMELEC gravely abused discretion in extending the SOCE filing deadline, but applied the operative fact doctrine.

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.

Oct 8, 2013 vat refund tax law operative fact doctrine bir ruling court of tax appeals

Navigating VAT Refund Claims: Mandatory Periods and the Operative Fact Doctrine

The Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims and when the operative fact doctrine applies.