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.

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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 […]

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THE ELECTORAL TRIBUNALS

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

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