C3 Firm
  • About
  • Disclaimer
  • Privacy Policy
C3 Firm
C3 Firm
  • Home
  • Blog
  • Legal Sheets
  • Property Ledgers
  • Tax Journals
  • Random Notes
Home
Supreme Court
Latest
  • Latest
  • Oldest
  • Random
  • A to Z

Supreme Court

Derivative Suits
Legal Sheets

On Derivative Suit and Its Requisites

An individual stockholder may be permitted to institute a derivative suit in behalf of the corporation in order to protect or vindicate corporate rights whenever the officials of the corporation refuse to sue...
Read More
Piercing the veil of corporate fiction
Legal Sheets

On Piercing the Veil of Corporate Fiction – Arco Pulp and Paper versus Cupertino Realty

The separate personality of a corporation is merely a fiction of law created for convenience which may be pierced or disregarded to promote the ends of justice...
Read More
Nell Doctrine Exceptions
Legal Sheets

Exceptions to the Nell Doctrine

The Supreme Court laid down the exceptions to the Nell Doctrine, in which instances, the transferee shall assume the liabilities of the transferor corporation...
Read More
Nell Doctrine
Legal Sheets

The Nell Doctrine

The Nell Doctrine states the general rule that the transfer of all the assets of a corporation to another shall not render the latter liable to the liabilities of the transferor...
Read More
Irrevocability Rule Section 76 NIRC
Legal SheetsTax Journals

Irrevocability Rule Under Section 76 of the Tax Code and Its Applicability to Refund and Tax Credit Options

Its marking of the box "To be refunded" in its 2005 annual ITR constituted its exercise of the option, and from then onwards Rhombus became precluded from carrying-over the excess creditable withholding tax...
Read More
Irrevocability Rule
Legal SheetsTax Journals

Applicability of Irrevocability Rule Under Section 76 of the Tax Code to Refund or Tax Credit Option

UPSI-MI constructively chose the option of carry-over, for which reason, the irrevocability rule forbade it to revert to its initial choice...
Read More
Letter of Authority and Letter Notice
Legal SheetsTax Journals

Letter Notice Not a Valid Substitute for Letter of Authority in Tax Audit

An LN is entirely different and serves a different purpose than an LOA. After an LN has served its purpose, the revenue officer should have properly secured an LOA before proceeding...
Read More
Guidelines - Bus Search and Inspection
Legal Sheets

Guidelines in the Conduct of Bus Search

The Supreme Court laid down in Saluday vs. People the guidelines in the conduct of bus searches. Whenever compliant with these guidelines, a routine inspection at the terminal or of the vehicle itself while in transit constitutes a reasonable search...
Read More
Notice - Stockholders Meeting
Legal Sheets

Validity of Notice of Stockholders’ Meeting Not Affected By Date of Receipt

Section 50 of the Corporation Code and the by-laws of GCI only require the sending/mailing of the notice of a stockholders' meeting to the stockholders of the corporation. Sending/mailing is different from filing or service under the Rules of Court...
Read More
Gross Receipts HMO
Legal SheetsTax Journals

Gross Receipts of a Health Maintenance Organization (HMO) for Value-Added Tax

For VAT purposes, the gross receipts of an HMO do not include the amounts earmarked and actually spent for medical utilization of its members...
Read More
Divorce
Legal Sheets

Validity of Divorce Obtained Abroad When Filipino Spouse Initiated the Proceeding

The letter of the law does not demand that the alien spouse should be the one who initiated the proceeding wherein the divorce decree...
Read More
Business enterprise transfer
Legal Sheets

Business Enterprise Transfer Rule

The purpose of the business-enterprise transfer is to protect the creditors of the business by allowing them a remedy against the new owner...
Read More
Documentary Stamp Tax
Legal SheetsTax Journals

Documentary Stamp Tax Payment Date for DST Metering Machine Users

For DS metering machine users, the payment of the DST upon loading/reloading is merely an advance payment for future application...
Read More
Law and Jurisprudence
Legal SheetsTax Journals

Sale by PSALM of the Power Plants of NPC Not Subject to Value-Added Tax

The sale of the power plants is not "in the course of trade or business" as contemplated under Section 105 of the NIRC, and thus, not subject to VAT...
Read More
Capacity to sue
Legal Sheets

Capacity to Sue of Dissolved Corporation

The time during which the corporation, through its own officers, may conduct the liquidation of its assets and sue and be sued as a corporation is limited to three years from the time the period of dissolution commences...
Read More
Law and Jurisprudence
Legal SheetsProperty Ledgers

Interest on Installment Sale of Real Property and Suspension of Payment

Although the suspension of payment by the buyer was valid, he is still liable to pay the interest as agreed upon...
Read More
Military Checkpoint
Legal Sheets

Legality of Inspection of Public Transport Buses at Military Checkpoints

An inspection of a public transport bus is a reasonable search, which is beyond the ambit of the constitutional protection...
Read More

You May Like

Maceda Law – Transactions Covered and Rights of Buyer

Curse of Awakening

The Curse of Awakening

Phantom Dreams

Phantom Dreams

Child born before time

Born Before Time

Atenean for Life

Atenean for Life

About

This Blog is a platform of free speech, unhampered by censorship and constrained only by the parameters of good manners and right conduct. The Content reflects the personal thoughts and views of the authors. Nothing is intended, and everything should not be taken, as a form of professional advice or opinion.

Recent Articles

Tax Treatment of Educational Institutions

The Promise of Forever | On Receipts and Invoices

Delivery of Stock Certificate

Delivery of Stock Certificate and Rescission of Sale | Finvest Securities v. Trans-Phil Marine

Tax Treatment of Educational Institutions

Income Tax Treatment of Educational Institutions

Categories

  • Legal Sheets
  • Property Ledgers
  • Random Notes
  • Tax Journals
C3 Firm
  • About
  • Blog
  • Disclaimer
  • Privacy Policy
© C3 Firm 2022. All Rights Reserved.
C3 Firm
  • About
  • Blog
  • Legal Sheets
  • Tax Journals
  • Property Ledgers
  • Random Notes
  • Privacy Policy
  • Disclaimer
C3 Firm

QUICK LINKS

  • Home
  • Blog
  • About
  • Legal Sheets
  • Tax Journals
  • Property Ledgers
  • Random Notes
  • Disclaimer
  • Privacy Policy
Start typing to see results or hit ESC to close
jurisprudence Supreme Court commercial law Revised Corporation Code case digest
See all results