Author: pinayjurist

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— Taxation —

CIR v. Filminera G.R. No. 236325, September 16, 2020 VAT, Cross Border Doctrine, Destination Principle,  Refund or Tax Credit for the Input VAT Attributable to Zero-Rated Sales 

December 21, 2022

FACTS: Filminera Resources and Philippine Gold Processing and Refining Corporation (PGPRC), a domestic corporation registered with the BOI, entered into an Ore Sales and Purchase Agreement. For the third and fourth quarters of the fiscal year (FY) ending June 30, 2010, Filminera Resources’ sales were all made to PGPRC. On March 30, 2012 and June 29,… Read More CIR v. Filminera G.R. No. 236325, September 16, 2020 VAT, Cross Border Doctrine, Destination Principle,  Refund or Tax Credit for the Input VAT Attributable to Zero-Rated Sales 

— Civil Law —

Sps. Nonay v. Citihomes Builder  G.R. No. 204160               September 22, 2014 Maceda Law

December 13, 2022

FACTS: On December 29, 2004, Citihomes and Spouses Noynay executed a contract to sell covering the sale of a house and lot located in San Jose Del Monte, Bulacan, and covered by TCT No. T-43469.  Under the terms of the contract, the price of the property was fixed at ₱915,895.00, with a downpayment of ₱183,179.00, and… Read More Sps. Nonay v. Citihomes Builder  G.R. No. 204160               September 22, 2014 Maceda Law

— Appeals, Criminal Law, Remedial Law —

De Lima v. Guerrero G.R. No. 229781, October 10, 2017 Jurisdiction over Offenses and Felonies Committed by Public Officers 

December 3, 2022

FACTS: LEILA M. DE LIMA, RAFAEL MARCOS Z. RAGOS and RONNIE P. DAYAN, were accused of violation of Section 5, in relation to Section 3 (jj), Section 26 (b) and Section 28, Republic Act No. 9165, otherwise known as the Comprehensive Dangerous Act of 2002, in Criminal Case No. 17-165, the Information of which reads: That within… Read More De Lima v. Guerrero G.R. No. 229781, October 10, 2017 Jurisdiction over Offenses and Felonies Committed by Public Officers 

— Remedial Law —

Asistio v. People G.R. No. 200465, April 20, 2015 Jurisdiction in Criminal Cases

December 2, 2022

FACTS: Petitioner Jocelyn Asistio was charged with violation of Section 46 of the Cooperative Code of the Philippines RA No. 6938.  The accusatory portion of the Information filed against her reads: That on or about July 27, 1998, in the City of Manila, Philippines, the said accused, being then the Chairperson and Managing Director of… Read More Asistio v. People G.R. No. 200465, April 20, 2015 Jurisdiction in Criminal Cases

— Legal Ethics, Remedial Law —

PHILIPPINE NATIONAL CONSTRUCTION CORP. v. APAC MARKETING CORP G.R. No. 190957 June 5, 2013 Attorney’s Fees

November 30, 2022

FACTS: The present case involves a simple purchase transaction between defendant-appellant PNCC and plaintiff-appellee APAC involving crushed basalt rock delivered by plaintiff-appellee to defendant-appellant PNCC. Plaintiff-appellee filed with the trial court a complaint against defendants-appellees for collection of sum of money with damages. Defendants-appellants filed a motion to dismiss, alleging that the complaint was premature… Read More PHILIPPINE NATIONAL CONSTRUCTION CORP. v. APAC MARKETING CORP G.R. No. 190957 June 5, 2013 Attorney’s Fees

— Criminal Law —

De Leon v. People of the Philippines G.R. No. 212623, January 11, 2016 Elements of Oral Defamation

November 29, 2022

FACTS: Enrique De Leon was charged with Grave Oral Defamation in the Information filed before the MeTC, the accusatory portion of which reads: That, on or about April 17, 2006, in the City of Manila, Philippines, the said accused, with the deliberate intent to besmirch the honor and reputation of one SPO3 PEDRITO L. LEONARDO,… Read More De Leon v. People of the Philippines G.R. No. 212623, January 11, 2016 Elements of Oral Defamation

— Remedial Law —

Ngo v. Gabello et al. G.R. No. 207707, August 24, 2020 RA 7160 (Local Government Code of 1991) Barangay Conciliation Proceedings

November 19, 2022

FACTS: On September 24, 2008, Antonio Ngo filed before the RTC of Manila, a complaint for recovery of possession of a parcel of land covered by TCT No. 250439 (subject property) against herein respondents Visitacion Gabelo, Erlinda Abella, Petra Perez, Eduardo Traquena, Erlinda Traquena, Ulysis Mateo, Alfonso Placido, Leonardo Traquena, Susana Rendon and Mateo Trinidad. In… Read More Ngo v. Gabello et al. G.R. No. 207707, August 24, 2020 RA 7160 (Local Government Code of 1991) Barangay Conciliation Proceedings

— Constitutional Law, Remedial Law —

Kilusang Mayo Uno (KMU) v. Benigno Aquino II G.R. No. 210500, April 2, 2019 Power of Judicial Review, Exhaustion of Administrative Remedies, Petition for Certiorari, Actual Case or Controversy

November 2, 2022

FACTS: Kilusang Mayo Uno, together with representatives from recognized labor centers, labor federations, party-list groups, and Social Security System members, filed the instant Petition for Certiorari and Prohibition against government officials and agencies involved, praying that a temporary restraining order and/or writ of preliminary injunction be issued to annul the Social Security System premium hike embodied in the… Read More Kilusang Mayo Uno (KMU) v. Benigno Aquino II G.R. No. 210500, April 2, 2019 Power of Judicial Review, Exhaustion of Administrative Remedies, Petition for Certiorari, Actual Case or Controversy

— Civil Law, Remedial Law —

Sps. Pajares v. Remarkable Laundry G.R. No. 212690, February 20, 2017 Jurisdiction, Breach of Contract, Damages

October 29, 2022

FACTS: Remarkable Laundry and Dry Cleaning (respondent) filed a Complaint denominated as “Breach of Contract and Damages” against spouses Romeo and Ida Pajares (petitioners) before the RTC, wherein it alleged that it entered into a Dealer Outlet Contract with petitioners whereby the latter, acting as a dealer outlet, shall accept and receive items or materials for laundry… Read More Sps. Pajares v. Remarkable Laundry G.R. No. 212690, February 20, 2017 Jurisdiction, Breach of Contract, Damages

— Civil Law, Remedial Law —

HEIRS OF ALFREDO CULLADO v. GUTIERREZ G.R. No. 212938, July 30, 2019 J. Caguioa, Accion Publiciana, Torrens Title

October 27, 2022

FACTS: A Katibayan ng Orihinal na Titulo Blg. [(OCT No.)] P-61499 covering the subject property was issued in Dominic Gutierrez’s favor. Subsequently, [Dominic]’s father, Dominador L. Gutierrez, representing [Dominic] who was then still a minor, filed before the RTC an action for recovery of ownership, possession with damages with prayer for preliminary mandatory injunction and temporary restraining order… Read More HEIRS OF ALFREDO CULLADO v. GUTIERREZ G.R. No. 212938, July 30, 2019 J. Caguioa, Accion Publiciana, Torrens Title