Case Digest: Serrano vs Gallant Maritime Services (2009)
Whether or not the subject clause violates Section 10, Article III of the Constitution on non-impairment of contracts? Continue reading Case Digest: Serrano vs Gallant Maritime Services (2009)
Category: Case Digests and Doctrines
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. Continue reading Exemption from Taxation of Government Agencies and Instrumentalities
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 … Continue reading Case Digests and Doctrines for IP Law Introduction
Incompatible and Forbidden Offices (Sec. 13)
To identify whether or not such corporation is incompatible or forbidden. Continue reading Incompatible and Forbidden Offices (Sec. 13)
THE ELECTORAL TRIBUNALS
Case digest on HRET jurisdiction. Jurisprudence in Political and Constitutional law. Continue reading THE ELECTORAL TRIBUNALS
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: No, there is no undue delegation of legislative power but only of the discretion as to the execution of a law. This is constitutionally permissible. Congress does not abdicate its functions or unduly delegate power when it describes what job must be done, who must … Continue reading Non-delegation of the power to tax under the Philippine Taxation Law
