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Inter-Company Loans and VAT: When Interest Income Is Not Taxable

Philippine Supreme Court ruling clarifies when interest on inter-company loans is exempt from VAT and how prescription periods apply.

Solicitation and Sanctions: Upholding Integrity in the Legal Profession

The Supreme Court disciplines a lawyer for soliciting clients and making false charges, reaffirming ethical standards in the legal profession.

Retirement Benefits Rate for University Employees With Multiple Roles

Supreme Court clarifies how retirement pay is computed for university employees who hold faculty and administrative positions.

Upholding Integrity: Dismissal and Penalties for Grave Misconduct and Insubordination in the Judiciary

The Supreme Court penalizes a court utility worker for gross insubordination and grave misconduct, reinforcing integrity standards in the judiciary.

Upholding Mutuality in Loan Agreements: Scrutinizing Interest Rate Adjustments

The Supreme Court clarifies when a bank's interest rate adjustments in loan agreements are valid, reaffirming the principle of mutuality of contracts.

Ancestral Land Rights: Proving Fraud and Due Process in Land Title Disputes

The Supreme Court clarifies when ancestral land titles can be cancelled for fraud and what claimants must prove to assert vested rights over ancestral lands.

Search Warrant Validity: Compelling Reasons Needed for Out-of-Jurisdiction Applications

Supreme Court clarifies that "compelling reasons" for out-of-jurisdiction search warrant applications require substantial evidence, not bare claims of information leakage.

Agrarian Reform Land Classification and Just Compensation for Expropriated Lands

Supreme Court clarifies when sloping lands are exempt from CARP coverage and how courts compute just compensation for expropriated properties.

Sandiganbayan's Exclusive Appellate Jurisdiction Over Civil Forfeiture Cases

The Supreme Court clarifies that appeals from RTC decisions in civil forfeiture cases under RA 1379 must go to the Sandiganbayan, not the Court of Appeals.

Writ of Possession: Ministerial Duty vs Third-Party Adverse Claims in Foreclosure Sales

The Supreme Court clarifies when a writ of possession is ministerial and when third-party adverse claims can stop it.

Confiscation of Property: Balancing Government Authority and Due Process Rights

Explore how the Supreme Court balances state power to recover ill-gotten wealth against constitutional due process and prescription rights.

Kidnapping for Ransom Conviction Upheld: Witness Credibility and Positive Identification

Supreme Court affirms kidnapping for ransom convictions, explaining why victim's positive identification outweighs alibis and minor testimonial inconsistencies.

Just Compensation in Agrarian Reform: When Land Exceeds the Covered Area

The Supreme Court clarifies when sloping land must be excluded from agrarian reform coverage and how just compensation is computed.

Confiscation of Property and Due Process Rights of Third-Party Owners

When can the government confiscate a vehicle used in illegal logging? The Supreme Court clarifies the due process rights of third-party owners.

Lascivious Conduct Under RA 7610: The Magno Case Explained

The Supreme Court clarifies when touching a minor's private parts is lascivious conduct under RA 7610, citing the Magno case.

Plea Bargaining in Drug Cases: DOJ Guidelines and Court Discretion in the Philippines

The Supreme Court clarifies when trial courts may approve plea bargaining in drug cases and the role of evidence in resolving objections.

Bribery: The Line Between Facilitation and Conspiracy in Public Office

Supreme Court clarifies when mere presence at a bribe transaction amounts to conspiracy in direct bribery cases under Philippine law.

Plea Bargaining in Drug Cases: Supreme Court Upholds Judicial Discretion Over DOJ Guidelines

The Supreme Court clarifies that trial courts must resolve plea bargaining proposals in drug cases based on evidence, not just DOJ guidelines.

Establishing Filiation: Why Paternity Proof Is Critical in Inheritance Claims

The Supreme Court clarifies that a birth certificate alone cannot prove paternity for inheritance claims unless the alleged father participated in its preparation.

Graft and Corruption: Navigating Local Government Contracts in the Philippines

The Supreme Court clarifies direct bribery under the Revised Penal Code in a case involving Ombudsman officials and local executives.

Due Process and Notice in Arbitration: CIAC Jurisdiction Upheld Despite Alleged Address Errors

Supreme Court clarifies when CIAC arbitration awards stand despite notice issues, and the proper remedy to challenge them.

Attractive Nuisance Doctrine and Negligence in Child Injury Cases

Supreme Court explains when a hotel pool with slides becomes an attractive nuisance and when res ipsa loquitur shifts the burden of proof.

Primary Jurisdiction: When Courts Defer to Specialized Agencies in Media Disputes

Explaining the Supreme Court's ruling on when courts must defer to the NTC in media ownership and competition disputes.

Simple Misconduct vs Grave Misconduct: Key Differences in Penalties for Public Officials

The Supreme Court clarifies the distinction between simple and grave misconduct in administrative cases, and the corresponding penalties.