Category: Case Digests and Doctrines

Exemption from Taxation of Government Agencies and Instrumentalities

.Reading time 10 minutes.

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.

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Case Digests and Doctrines for IP Law Introduction

.Reading time 29 minutes.

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 […]

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THE ELECTORAL TRIBUNALS

.Reading time 5 minutes.

Case digest on HRET jurisdiction. Jurisprudence in Political and Constitutional law.

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Non-delegation of the power to tax under the Philippine Taxation Law

.Reading time 3 minutes.

(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: […]

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