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.
Balancing Corporate Development and Residents' Rights: Defining Cause of Action in Land Disputes
Philippine Supreme Court clarifies when evicted residents have a cause of action for damages against corporate developers in land disputes.
Tax Amnesty and Economic Zones: Puregold Case on VAT and Excise Tax Liabilities
Supreme Court ruling on RA 9399 tax amnesty covering VAT and excise tax liabilities of Clark ecozone enterprises.
Sovereign Immunity and Environmental Responsibility: Jurisdiction in the Tubbataha Reef Case
The Supreme Court clarifies sovereign immunity limits and environmental accountability in the USS Guardian grounding at Tubbataha Reefs.
Customs Authority Prevails Jurisdiction Over Goods IN THE Subic Freeport Zone
Supreme Court affirms Bureau of Customs' exclusive jurisdiction over seizure cases in the Subic Freeport Zone.
Counterclaims Survive Independent Adjudication After Complaint Dismissal
The Supreme Court clarifies that dismissing a complaint does not automatically kill the defendant's counterclaim, which may proceed independently.
Overcoming Jurisdictional Hurdles in Philippine Property Disputes: The Philippine Veterans Bank Case
Learn how the Supreme Court clarified jurisdictional boundaries between courts and DARAB in expropriation cases involving agrarian reform lands.
When Can Government Revoke Tax Exemptions in Freeport Zones
Philippine Supreme Court ruling on when Congress may withdraw tax exemptions granted to Subic Freeport locators, and limits on injunctions against tax collection.
Freeport vs Customs Territory: Navigating Importation Laws in Philippine Economic Zones
Supreme Court ruling on EO 156 clarifies that importation bans in customs territory do not automatically apply inside the Subic Bay Freeport.
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
Extrajudicial Contract Rescission in the Philippines: Reclaiming Property Without Court Intervention
Philippine Supreme Court clarifies when a party may extrajudicially rescind a contract and retake property, and when court action becomes necessary.
Reasonable Doubt in Rape Cases: Why Strong Prosecution Evidence Is Crucial in Philippine Courts
Philippine Supreme Court acquits rape accused on reasonable doubt, explaining why prosecution evidence must stand on its own merit.
Initiative vs Referendum: Understanding Direct Democracy in the Philippines
The Supreme Court explains the difference between initiative and referendum, and how Filipinos can directly propose or reject laws.