G.R. Nos. L-54645-76 – 213 Phil. 344 – 128 SCRA 383 – Criminal Law – Book 2 – Crimes Committed By Public Officers – RA 3019 – Preventive Suspension Not a Penalty Reynaldo Bayot was an auditor for the Commission on Audit. He was allegedly involved in certain anomalous transactions […]
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G.R. No. 151978 – 478 Phil. 606 – 434 SCRA 467 – Criminal Law – Mitigating Circumstances – Article 64, Revised Penal Code – Presence of two mitigating circumstances; no aggravating circumstances – Combining the mitigating circumstances in paragraphs 4, 5, and 6 of Article 13 of the Revised Penal […]
G.R. No. 80609 – 247 Phil. 641 – 164 SCRA 671 – Labor Law – Post-Employment – Termination – Just and Authorized Causes – Separation Pay; When not available – Equity Marilyn Abucay has been an employee of the Philippine Long Distance Telephone Company (PLDT) for ten years when it was discovered that […]
G.R. No. 77368 – 45 SCAD 173 – Criminal Law – Continuing Crimes – Fencing is not a continuing crime In 1985, a robbery was committed in Quezon City where jewelries worth millions were stolen. The said jewelries were later found in the possession of a certain Danilo Alcantara in […]
G.R. No. 157171 – 519 Phil. 591 – 484 SCRA 617 – Criminal Law – Book 1 – Felonies – Mala In Se vs Mala Prohibita Crimes – Defense of Good Faith In 1995, Aquilino Pimentel, Jr., ran for the senatorial elections. Meanwhile, in Alaminos, Pangasinan, Arsenia Garcia was one […]
G.R. No. 78953 – 276 Phil. 914 – 199 SCRA 825 – Taxation Law – NIRC Remedies – 50% Penalty for Fraudulent Returns In 1977, Victoria Javier received a $1 Million remittance in her bank account from her sister abroad, Dolores Ventosa. Melchor Javier, Jr., the husband of Victoria immediately […]
G.R. No. 166387 – 596 Phil. 229 – 576 SCRA 212 – Taxation Law – NIRC Remedies – Assessment – Assessment Notice – Content of Formal Assessment Notice In 1997, Enron Subic Power Corporation received a pre-assessment notice from the Bureau of Internal Revenue (BIR). Enron allegedly had a tax deficiency of […]
G.R. No. L-6093 – 94 Phil. 387 – Taxation Law – Basic Principles – Scope and Limitation of Taxation – Equal Protection Clause In 1946, the municipal council of Cordova, Cebu issued an ordinance which imposed, among others, an annual tax of P150.00 upon the occupation or the exercise of […]
G.R. No. 158261 – 540 Phil. 142 – 511 SCRA 123 – Mercantile Law – General Banking Law – Liquidation of Banking Institutions In 1986, the Rural Bank of Bokod (Benguet), Inc. (RBBI) was investigated by the Bangko Sentral ng Pilipinas (BSP) and the latter found out that RBBI had […]
G.R. No. L-46720 – 70 Phil. 325 – Mercantile Law – Corporation Law – Shares of Stock – Situs of Shares of Stock In September 1932, Birdie Lillian Eye died in Los Angeles, California, USA which was also her place of domicile. She left various properties. Among those properties include some […]
G.R. No. 209287 – Political Law – Constitutional Law – Separation of Powers – Fund Realignment – Constitutionality of the Disbursement Acceleration Program Power of the Purse – Executive Impoundment When President Benigno Aquino III took office, his administration noticed the sluggish growth of the economy. The World Bank advised […]
The corporate officers and directors of a private recruitment company engaged in illegal recruitment are not automatically liable There must first be a finding that they were remiss in directing the affairs of that company G.R. No. 152642 – 698 Phil. 454 – 685 SCRA 245 – Labor Law – […]
G.R. No. 186412 – 672 Phil. 712 – 657 SCRA 270 – Criminal Law – Criminal Liability – Proximate Cause – Efficient Intervening Cause On January 22, 2002, Danilo Cruz went to a sari-sari store to buy bread. Out of nowhere, Orlito Villacorta appeared and thereafter stabbed the left part […]
G.R. No. 208566 – 721 Phil. 416 – 710 SCRA 1 – Political Law – Constitutional Law – Local Government – Invalid Delegation – Congressional Pork Barrel is Unconstitutional Legislative Department – Invalid Delegation of Legislative Power This case is consolidated with G.R. No. 208493 and G.R. No. 209251. The so-called pork barrel […]
G.R. No. 172087 – 660 Phil. 636 – 645 SCRA 338 – Taxation Law – Income Taxation – Corporate Taxpayers – PAGCOR is not exempt from income taxation Political Law – Equal Protection Clause The Philippine Amusement and Gaming Corporation (PAGCOR) was created by P.D. No. 1067-A in 1977. Obviously, […]
G.R No. 187167 – 655 SCRA 476 – Political Law – Constitutional Law – Basic Concepts – Elements of a State – Territory; The National Territory – RA 9522 is Constitutional In March 2009, Republic Act No. 9522, an act defining the archipelagic baselines of the Philippines was enacted – […]