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Understanding VAT Refund Amortization for Zero-Rated Sales in the Philippines
Learn how the Supreme Court ruled that input VAT on capital goods over P1M must be amortized even for zero-rated sales refunds.
Understanding Void Transfers Protecting Conjugal Property Rights IN THE Philippines
A look at when transfers of conjugal property without a spouse's consent are void, and how courts protect family property rights.
Chain of Custody and the Objective Test: Why Drug Convictions Fail
The Supreme Court acquits a drug accused where the prosecution failed the objective test and chain of custody rules.
Navigating Work-Related Illnesses: Seafarer Compensation Rights in the Philippines
Learn how the Supreme Court protects seafarers' disability claims for work-related illnesses under the POEA-SEC, including key presumptions and employer responsibilities.
Double Jeopardy and Demurrer to Evidence: What People v. Baja Means for Philippine Criminal Cases
A granted demurrer to evidence is an acquittal. The Supreme Court explains why further prosecution is barred by double jeopardy.
Attorney Responsibility: Signing Pleadings and Ethical Conduct in Philippine Law
A lawyer who signs pleadings without verifying their contents faces disciplinary action, as the Supreme Court reminds the bar.
Understanding Gross Negligence in Public Office: Insights from a Landmark Supreme Court Ruling
The Supreme Court clarifies the limits of criminal liability for public officers under the Anti-Graft law, emphasizing the right against double jeopardy.
Preventive Suspension of Public Officials: Scope and Limits Under Section 13 of R.A. 3019
The Supreme Court clarifies when public officials may be preventively suspended pending trial, including for offenses under R.A. 6713 involving fraud upon government funds.
Racist Behavior as Serious Misconduct: What Ocampo v. International Ship Crew Management Means for Philippine
The Supreme Court ruled that a ship captain's racist treatment of crew members justifies dismissal for serious misconduct under Philippine labor law.
Understanding the Prohibition Against Splitting a Cause of Action in Loan and Mortgage Cases
A Supreme Court ruling clarifies when a bank cannot file both foreclosure and collection suits for the same loan obligation.
Res Ipsa Loquitur and Hearsay Evidence in Philippine Vehicular Accident Claims
Philippine Supreme Court clarifies when res ipsa loquitur can overcome hearsay objections to traffic accident reports in insurance subrogation claims.
Condonation Doctrine in Philippine Administrative Law: What Re-Election Means for Elected Officials
Explaining the condonation doctrine, its prospective abandonment by the Supreme Court, and how re-election can absolve prior administrative misconduct.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
Forcible Entry vs. Unlawful Detainer: A Philippine Property Owner’s Guide
Learn the difference between forcible entry and unlawful detainer in Philippine ejectment cases, and how the Supreme Court clarified the rules in a recent ruling.
Consumer Refunds for Defective Products in the Philippines: What the Law Says
Learn when you can demand a refund or replacement for defective products under the Consumer Act and the Mazda v. Caruncho ruling.
Gross Neglect of Duty and Mitigating Circumstances in Philippine Civil Service
When can mitigating circumstances lessen the penalty for gross neglect of duty? The Supreme Court clarifies in Bangko Sentral ng Pilipinas v. Bool.
Quasi-Delict Liability After a Vehicular Accident: Lessons from Laza v. Standard Insurance
The Supreme Court clarifies when a driver is negligent in a collision, the rules on vicarious liability, and what it takes to overturn factual findings on appeal.
Fairness in Land Valuation: Determining Just Compensation in Agrarian Reform
Philippine Supreme Court clarifies how just compensation is determined in agrarian reform cases, balancing landowner rights and agrarian justice.
Expropriation and Just Compensation: Clarifying Consequential Damages in Philippine Law
The Supreme Court clarifies how road right-of-way is measured in expropriation cases and when consequential damages may be awarded.
Understanding Witness Reliability in Criminal Cases: Insights from a Supreme Court Ruling
A Supreme Court ruling clarifies how insanity defenses work in criminal cases and why witness credibility remains central to convictions.
Land Title Reversion in the Philippines: What Property Owners Should Know
A Supreme Court ruling on land title reversion explains when the State can cancel titles over public domain lands, even against innocent purchasers.
Insanity Defense in Philippine Rape Cases: Key Insights from People v. Toledo
The Supreme Court clarifies when insanity can exempt an accused from criminal liability in rape cases, and why the defense failed in this case.
Attempted Rape with Homicide: Circumstantial Evidence and the Cabornay Case
The Supreme Court affirms that circumstantial evidence can convict in attempted rape with homicide, clarifying the standards under Philippine law.
Understanding the Real Estate Service Act Integration Ruling: What the Supreme Court Decided
The Supreme Court upheld the IRR defining the AIPO for real estate practitioners. Learn what this landmark ruling means for RESPs.