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Effect of Merger on Employees of the Absorbed Corporation
The acquisition of all assets, interests, and liabilities of the absorbed corporation necessarily includes the rights and obligations of the absorbed corporation under its employment contracts...
On Appointment of Receiver or Management Committee (Villamor v. Umale)
A corporation may be placed under receivership, or management committees may be created to preserve properties involved in a suit and to protect the rights of the parties under the control and supervision of the court...
On Liability of Surviving Corporation for Acts Committed by Absorbed Corporation
The surviving or consolidated corporation shall be responsible and liable for all the liabilities and obligations of each of the constituent corporations ...
On Original Document Rule
Under the Original Document Rule (previously called the Best Evidence Rule), when the subject of inquiry is the contents of a document, writing, photograph or other record, no evidence is admissible other than the original document itself...
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Terelay Investment and Development Corporation vs. Cecilia Teresita Yulo
The Corporation Code does not require any specific amount of interest for the exercise of the right to inspect corporate books and records..
Tax on Real Property Subject of Boundary Dispute Between Local Government Units
The local government unit entitled to collect real property taxes from Sta. Lucia must undoubtedly show that the subject properties are situated within its territorial jurisdiction...
Collection of Local and Real Property Taxes Pending Boundary Dispute
For purposes of complying with local tax liabilities, the taxpayer is entitled to rely on the location stated in the certificate of title...
MEDICARD v. CIR – On Gross Receipts of Health Maintenance Organizations for VAT Purposes
The amounts earmarked and eventually paid by MEDICARD to the medical service providers do not form part of its gross receipts.for VAT purposes...
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On Original Document Rule
Under the Original Document Rule (previously called the Best Evidence Rule), when the subject of inquiry is the contents of a document, writing, photograph or other record, no evidence is admissible other than the original document itself...
Tiangco v. ABS-CBN – On Employee and Independent Contractor
​​Possession of unique skills, expertise, or talent is a persuasive element of an independent contractor. It becomes conclusive if it is established that the worker performed the work according to his/her own manner and method and free from the principal 's control except to the result...
On Period for Service of Notice of Stockholders’ Meeting
By its express terms, the Corporation Code allows the shortening or lengthening of the period within which to send the notice to call a special or regular meeting...
CIR v. DLSU – Tax Exemption of Non-Stock, Non-Profit Educational Institutions
The tax exemption granted by the Constitution to non-stock, non-profit educational institutions is not subject to limitations imposed by law...