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 “trade name”

Sort:Newest Oldest

Jan 22, 2025 trademark trade name intellectual property ip code priority rights cancellation

Trade Name vs Trademark: Priority Rights and Protection Under the IP Code

The Supreme Court clarifies when a trade name can defeat a trademark registration, and the limits of priority rights under the IP Code.

Mar 28, 2023 tax evasion deficiency assessment bir cta jurisdiction tax crimes

Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment

The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.

Sep 11, 2013 novation civil procedure real party in interest verification forum shopping interest rates

Novation, Verification, and Real Party in Interest: Lessons from S.C. Megaworld v. Parada

Explaining when accepting third-party payments does not release the original debtor, and why procedural objections must be raised early.