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Showing 169–192 of 573 articles for “oca”

Local Franchise Tax After EPIRA: When Government Levy on Power Assets Fails

The Supreme Court nullified Bataan's levy on Napocor assets, clarifying local franchise tax limits after EPIRA's transfer of power functions.

Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority

The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.

Corporate Residence for Insolvency Cases: Actual Office Location Prevails

The Supreme Court clarifies that for insolvency venue, a corporation's actual principal office, not its Articles of Incorporation, determines residence.

Myocardial Infarction and Employee Compensation: Proving Causation in Occupational Diseases

A Supreme Court ruling clarifies when myocardial infarction is compensable under the Employees' Compensation Program and what claimants must prove.

Local Autonomy vs Centralized Control: Who Appoints Metro Cebu Water District Directors

Supreme Court ruling on whether the Cebu City Mayor or the Provincial Governor appoints MCWD board members under P.D. 198.

Local Autonomy vs Centralized Power: Who Decides on Water Governance

Supreme Court ruling on who appoints water district boards when cities fail the 75% threshold, balancing local autonomy against centralized control.

Specific Performance vs Rescission: Contractual Remedies Under Philippine Law

The Supreme Court clarifies when specific performance or rescission applies in reciprocal obligations, using a Tagaytay property dispute as guide.

Local Autonomy vs Central Control: Presidential Power in Hospital Devolution

The Supreme Court upholds Executive Order No. 567 devolving Taguig-Pateros District Hospital to the City of Taguig, clarifying presidential power.

Lawyer's Unfounded Bribery Accusation Against Prosecutor Draws Fine

Supreme Court fines a lawyer for baselessly accusing a prosecutor of bribery in pleadings, stressing limits of zealous advocacy.

Protecting the Accused: The Limits of Unpleaded Allegations in Rape Cases

The Supreme Court clarifies that convictions for statutory rape rest on age and carnal knowledge, not on unpleaded details like force or location.

Barangay Boundary Disputes: Why the Sanggunian, Not Courts, Resolves Them First

The Supreme Court clarifies that barangay boundary disputes must first be settled by the sanggunian, not the RTC, under the Local Government Code.

Possession Disputes When Foreclosure Sales Meet Adverse Claims

When can a third-party possessor block a writ of possession after foreclosure? The Supreme Court clarifies the rules in Hernandez v. Ocampo.

Franchise Tax vs Real Property Tax: Clarifying NGCP's Tax Liabilities

Supreme Court clarifies when NGCP's franchise tax covers real property taxes and when local governments may still collect them.

BOI-Registered Enterprise Tax Exemptions and the Limits of Certiorari: Alfonso Lista v. SNAPM

The Supreme Court clarifies local tax exemptions for BOI-registered firms and the procedural limits of certiorari in Alfonso Lista v. SNAPM.

Coca-Cola Route Helpers: Regular Employees Despite Agency Transfers

Philippine Supreme Court rules route helpers remain regular Coca-Cola employees despite transfers to labor contractors, applying stare decisis.

Relocation Surveys in Land Disputes: Why Precise Boundaries Matter

When land titles conflict, courts order relocation surveys to settle boundary disputes. Learn the rules and practical lessons.

Citizenship Revocation and Deportation: Due Process in Philippine Law

The Supreme Court nullified a deportation order based on flimsy evidence, underscoring that citizenship revocation demands substantial proof and due process.

Salary Standardization vs Local Autonomy: Resolving Compensation Disputes in Water Districts

The Supreme Court clarifies that water districts must follow the Salary Standardization Law when fixing general manager pay, but good faith may excuse refunds.

Dual Citizens Barred From Local Office: Void Candidacy and Next-Placer Rule

Dual citizens who fail to renounce foreign citizenship are disqualified from local office. Their votes are void, and the next eligible candidate wins.

When Courts Lack Jurisdiction: Unlawful Detainer and the Limits of Mandamus in Local Governance

Understand when a case is unlawful detainer vs. accion publiciana, and why jurisdictional errors void court decisions.

Golf Courses and Amusement Tax: When Local Tax Power Exceeds Its Boundaries

The Supreme Court nullifies Cebu City's amusement tax on golf courses, ruling it exceeds the Local Government Code's grant of taxing authority.

Finality of Judgments: No Recomputation After Decision Becomes Executory

A final labor ruling cannot be recomputed or increased. Learn the finality rule and its exceptions from De Ocampo v. RPN-9.

Dual Citizenship and Election Disqualification: Agustin v. COMELEC

Explaining when a dual citizen is disqualified from running for local office, and how using a foreign passport can undo a renunciation of citizenship.

Construction Contracts and Legal Interest: Determining Liability in Government Projects

The Supreme Court clarifies when 6% legal interest applies to unpaid construction claims against government agencies and local governments.