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.
Diversion of Tobacco Funds: Technical Malversation vs. Corruption Under Philippine Law
The Supreme Court clarifies when misusing public funds is technical malversation, not corruption, in Villarosa v. Ombudsman.
Excise Tax on Cigarette Bundles: The Sin Tax Law and Packaging Rules
The Supreme Court ruled that excise tax applies to a 20-stick bundle as a whole, not to individual 5s or 10s pouches.
Trademark Infringement and Probable Cause: When the Secretary of Justice Abuses Discretion
The Supreme Court clarifies when courts may override the Secretary of Justice's dismissal of trademark infringement complaints for grave abuse of discretion.
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.
Excise Tax on Tobacco: Clarifying the Scope of Tax Exemptions for Stemmed Leaf Transfers
The Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from excise tax under Philippine law.
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.
Clarifying Final Judgments Ensuring TAX Refunds Reflect Court Intent
Learn how the Supreme Court clarified a final judgment's dispositive portion to include all tax refund cases, ensuring the court's true intent prevails.
Jurisdiction Over Labor Disputes: The Decisive Moment of Filing Claims
A Supreme Court ruling on why filing the wrong remedy — or the right one too late — can end a labor case before the merits are ever reached.
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.
CBA Scholarship Benefits Resolving Ambiguities IN Favor OF Labor
Security agency loses bid to exempt receivables from garnishment; Court applies labor-friendly rule on execution exemptions.
Witness Credibility vs Forensic Evidence: When Supreme Court Defers to Trial Court Findings
Philippine Supreme Court explains why witness credibility often outweighs forensic gaps in criminal convictions, citing Siccuan v. People.
The Weight of Eyewitness Testimony vs Paraffin Test Results in Murder Convictions
The Supreme Court explains why a negative paraffin test cannot overcome positive eyewitness identification in a murder conviction.
Treachery and the Lone Eyewitness: Establishing Guilt Beyond Reasonable Doubt in Murder Cases
The Supreme Court affirms a murder conviction based on a lone eyewitness's positive identification, explaining how treachery qualifies killing and why paraffin tests are inconclusive.
Erroneous Identification Leads to Acquittal Safeguarding Due Process in Criminal Proceedings
The Supreme Court acquits a murder convict when a suggestive police showup and unreliable eyewitness identification violate due process.
Upholding Property Rights: Reconveyance and Damages for Unlawful Possession
Philippine Supreme Court ruling on void reconstitution of title, laches, and property recovery explained in plain language.
Lost Property Due to Foreclosure: Understanding Notice Requirements in the Philippines
A judge who ignored a TRO and demolished a home was disciplined. Learn the notice rules that protect property rights in Philippine foreclosure and ejectment cases.