Whether or not the subject clause violates Section 10, Article III of the Constitution on non-impairment of contracts?
Exemption from Taxation of Government Agencies and Instrumentalities
Instrumentality refers to any agency of the national Government, not integrated within the department framework, vested with special functions or jurisdiction by law, endowed with some if not all corporate powers, administering special funds, and enjoying operational autonomy, usually through a charter.
Case Digests and Doctrines for IP Law Introduction
1. PEARL & DEAN vs. SHOEMART, INC. [G.R. No. 148222. August 15, 2003] CORONA, J (RTC- respondent shoemart liable for infringement) (CA- decision was reversed means not liable) (SC- certiorari) FACTS: Pearl & Dean was able to acquire copyrights over the designs of the display units called “light boxes”. In 1988, their trademark application for “Poster... Continue Reading →
Incompatible and Forbidden Offices (Sec. 13)
To identify whether or not such corporation is incompatible or forbidden.
THE ELECTORAL TRIBUNALS
Case digest on HRET jurisdiction. Jurisprudence in Political and Constitutional law.
Non-delegation of the power to tax under the Philippine Taxation Law
(Abakada Guro Party List v. Ermita [469 SCRA 1,122,123-124]) The Supreme Court sustained the constitutionality of R.A. 9337 authorizing the President to increase the VAT rate from 10% to 12% effective January 1, 2006 upon recommendation of the Secretary of Finance on the existence of either of the two conditions. RATIO:AS TO DELEGATION OF POWER:... Continue Reading →
