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On Failure to Deliver Stock Certificate and Rescission Under Article 1191 | FEGDI v. Vertex

The failure of FEGDI to deliver the stock certificates within a reasonable time was a substantial breach of their contract that gave Vertex the right to rescind the sale under Article 1191 of the Civil Code...
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Political Law

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...
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Labor Law

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...
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Taxation

MEDICARD v. CIR – On Gross Receipts of Health Maintenance Organizations...

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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Taxation

MEDICARD v. CIR – On Letter of Authority and Letter Notice

Since the law specifically requires an LOA and RMO No. 32-2005 requires the conversion of the previously issued LN to an LOA, the absence thereof cannot be simply swept under the rug...
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Labor Law

SPID Corp. vs. Ballesteros – On Just Causes and Illegal Dismissal

The burden of proving that the termination of  an employee was for a just or authorized cause lies with the employer. If the  employer fails to meet this burden, the dismissal is unjustified, thus, illegal...
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More Articles

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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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...
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Boundary Dispute and Suspension of Action for Collection of Real Property Tax

It would be unfair to hold Sta. Lucia liable again for real property taxes it already paid simply because Pasig cannot wait for its boundary dispute with Cainta to be decided...
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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...
Chamcham -

An Heir may Institute an Action on Behalf of the Co-Heirs Prior to Full Settlement of the Estate

Although an heir's right in the estate of the decedent which has not been fully settled and partitioned is merely inchoate, Article 493 of the Civil Code gives the heir the right to exercise acts of ownership...
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On Doing Business in the Philippines

The appointment of a distributor in the Philippines is not sufficient to constitute "doing business" unless it is under the full control of the foreign corporation...
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Cram-Down Power of Rehabilitation Court

The "cram-down" clause is necessary to curb the majority creditors’ natural tendency to dictate their own terms and conditions to the rehabilitation...
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Basis for Allegations of Fraud must be Communicated to the Taxpayer

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On Real Property Tax and Boundary Dispute between Local Government Units

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