Consti 2 - Cases

CONSTITUTIONAL LAW 2 – ILLUSTRATIVE CASES
FUNDAMENTAL POWERS OF THE STATE
Definition
1. Churchill vs. Rafferty, G.R. No. L-10572, December 21, 1915, 32 Phil 580
2. People vs. Pomar, G.R. No. L-22008, November 3, 1924, 46 Phil 126
3. PLDT vs. Davao, G.R. No. L-23080, October 30, 1965
4. PASEI vs. Drilon, G.R. No. 81958, June 30, 1988
5. Morfe vs. Mutuc, G.R. No. L-20387, January 31, 1968
6. PCGG vs. Peña, G.R. No. 77663, April 12, 1988
1
Scope/Characteristics
7. US vs. Pompeya, G.R. No. L-10255, August 6, 1915
Public Health
8. Case vs. La Junta de Sanidad de Manila, et al. G.R. No. L-7595 February 4, 1913
9. Ynot VS. IAC, 148 SCRA 659
10. Zabal v. Duterte, G.R. No. 238467, February 12, 2019
Public morals
2
11. Ermita vs. Manila. G.R. No. L-24693July 31, 1967
12. Manila vs. Laguio, G.R. No. 118127, April 12, 2005
13. WLC vs. Manila, G.R. No. 122846, January 20, 2009.
14. De La Cruz vs. Paras, G.R. No. L-42571, 72July 25, 1983
General Welfare
20%, DISCOUNT FOR SENIOR CITIZENS AND PWDs
16. Carlos Superdrug v. DSWD, G.R. No. 166494, 29 June 2007, 526 SCRA 130
3
17. Manila Memorial Park, Inc., et al. vs. DSWD, G.R. No. 175356. December 3, 2013
18. Southern Luzon Drug Corporation vs. DSWD, G.R. No. 199669. April 25, 2017
19. ESTOCONING VS. PEOPLE G.R. No. 231298, October 07, 2020
Regulation of vehicular traffic
20. Luque vs. Villegas, et al. G.R. No. L-22545, November 28, 1969
21. Pantaleon vs. MMDA, G.R. No. 194335, November 17, 2020
Public peace
4
22. Chavez vs. Romulo, et al. G.R. No. 157036 June 9, 2004
23. ACOSTA VS. OCHOA G.R. No. 211559, October 15, 2019
Public safety
24. Agustin vs. Edu, et al. G.R. No. L-49112 February 2, 1979
25. Edu vs. Ericta, et al. G.R. No. L-32096 October 24, 1970
26. Mirasol vs. DPWH, G.R. No. 158793 June 8, 2006
27. Taxicab Operators vs. BOT, 119 SCRA 597, G.R. No. L-59234 September 30, 1982
5
Promote morality in public service
28. Morfe vs. Mutuc, et al.G.R. No. L-20387January 31, 1968
Regulatory in nature
29. Council of Teachers vs. Secretary of Education, G.R. No. 216930, October 9, 2018
30. Pimentel vs Legal Education Board, G.R. No. 230642, September 10, 2019
31. MMDA vs. Viron Transportation Co., Inc., 557 Phil. 121, 140. (2007).
32. Tablarin vs. Gutierrez G.R. No. 78164. July 31, 1987
6
Power to issue franchise, licenses or grant business permits
33. Acebedo Optical Company, Inc. vs. CA, G.R. No. 100152, March 31, 2000
34. Alfredo S. Lim vs. Felipe G. Pacquing G.R. No. 115044 January 27, 1995
Power of the State to regulate the exercise of a profession or pursuit of an occupation
35. United States vs. Dominador Gomez Jesus G.R. No. L-9651, August 4, 1915
36. Professional Regulation Board Vs. De Guzman, et al.G.R. No. 144681. June 21, 2004
37. JMM Promotion and Management, Inc., et al. vs. CA, G.R. No. 120095 August 5, 1996
7
38. Flores vs. Pilando, G.R. No. 251816. November 23, 2021
Promote Social Justice
39. Kilusang Mayo Uno vs. Aquino, G.R. No. 210500, April 02, 2019
A public utility subject to strict regulation by the State
40. Manila Electric Company Vs. Ramoy G.R. No. 158911. March 4, 2008
Stevedoring services are subject to the states police power
41. PPA vs. Cipres Stevedoring & Arrastre, Inc. G.R. No. 145742. July 14, 2005
8
Police Power vs Bill of Rights
42. Board vs. Yuan Wenle, G.R. No. 242957. February 28, 2023
Police power is superior to the non-impairment clause
43. GMC vs. Equitable PCI Bank, G.R. No. 195540. March 13, 2013
44. BANAT vs. COMELEC, G.R. No. 177508. August 7, 2009
45. PALIC vs. Auditor General G.R. No. L-19255January 18, 1968
46. Alalayan vs. NPC, G.R. No. L-24396 July 29, 1968
9
47. MMA vs. POEA, G.R. No. 114714April 21, 1995
48. Villanueva vs. Castañeda, Jr. G.R. No. L-61311September 2l, 1987
49. Ortigas& Co. Ltd. vs. Court of Appeals , et al G.R. No. 126102 December 4, 2000
50. Melchor, Jr. vs. Moya G.R. No. L-35256March 17, 1983
51. Ortigas vs. Feati, G.R. No. L-24670 December 14, 1979.
52. UBFHA vs. Paranaque, G.R. No. 141010, February 7, 2007
53. Del Rosario vs. De los Santos, G.R. No. L-20589-90 March 21, 1968
10
54. Ramas vs. CAR, G.R. No. L-19555 May 29, 1964
Police power vs. constitutional inhibition against imprisonment for debt
55. Lozano vs. Martinez G.R. No. L-63419 December 18, 1986
Police Power, the right to due process of law and the right against unreasonable searches and seizures
Police power is no license to seize property in disregard of due process
56. Leo Pita vs. Court of Appeals, et al .G.R. No. 80806, October 5, 1989
Police Power vs. Due Process and Equal Protection
11
57. Bautista, et al. vs. Juinio, et al. G.R. No. L-50908January 31, 1984
void-for-vagueness doctrine
58. People vs. Siton, G.R. No. 169364 September 18, 2009
property rights must bow to the primacy of police power
59. Remman vs. PRB, G.R. No. 197676, February 4, 2014
Police power vs. Eminent Domain
60. United States vs. Toribio G.R. No. L-5060 January 26, 1910
12
61. Solicitor General vs. Ayala, G.R. No. 177056. September 18, 2009
62. Small Landowners vs. Agrarian Reform G.R. No. 78742July 14, 1989
63. Didipio Earth-Savers vs. Gozun, et al. G.R. No. 157882 March 30, 2006
64. Telecommunications vs. Commission On Elections G.R. No. 132922April 21, 1998
65. Quezon City vs. Ericta G.R. No. L-34915 June 24, 1983
66. Equitable (now BDO) vs. South Rich Acres, Inc., G.R. No. 202384, May 04, 2021
Police power vs. power of taxation
13
67. Planters Products Inc., et al. vs. Fertiphil Corp. G.R. No. 166006 March 14, 2008
68. Romeo P. Gerochi, et al vs. Dept of Energy, et al. G.R. No. 159796 July 17, 2007
69. Philippine Airlines, Inc. vs. Romeo F. Edu, et al. G.R. No. L- 41383August 15, 1988
70. Gaston v. Republic Planters Bank 242 Phil. 377 (1988)
71. Gerochi v. Department of Energy 554 Phil. 563 (2007)
72. Petron Corporation v. Tiangco 574 Phil. 620 (2008)
73. Mobil Philippines v. City Treasurer of Makati 501 Phil. 666 (2005)
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74. BCDA vs. Baguio City, G.R. No. 192694. February 22, 2023
Power to regulate as an exercise of police power does not include the power to impose fees for revenue purposes
75. G.A. Cuunjieng vs. Patstone G.R. No. L-16254February 21, 1922
76. American Mail Line, et al. vs. City of Basilan, et al. G.R. No. L-12647May 31, 1961
77. Republic vs. Philippine Rabbit Bus Lines, Inc .G.R. No. L-26862March 30, 1970
Taxation may be made the implement of the state’s police power
78. Lutz vs. Araneta, G.R. No. L-7859December 22, 1955
15
79. Philippine Airlines v. Edu 247 Phil. 283 (1988)
Who may exercise the power
Delegation
80. MMDA vs. Bel-Air Village, Association, Inc. 385 Phil. 586 (2000).
81. MMDA vs. Viron Transportation Co., Inc., 557 Phil. 121 (2007).
82. Republic vs. MBEJODAI, G.R. No. 206486. August 16, 2022
Local Government Units
16
83. Bacolod Vs. Phuture Visions Co., Inc. G.R. No. 190289. January 17, 2018
84. SPARK vs. Quezon City G.R. No. 225442. August 8, 2017
85. Batangas Vs. Shell Petroleum Corporation, G.R. No. 195003. June 7, 2017
86. Laygo vs. Mayor of Solano, Nueva Vizcaya G.R. No. 188448. January 11, 2017
87. Cruz vs. Pandacan Hiker's Club, Inc. G.R. No. 188213 January 11, 2016
88. Ferrer Vs. Bautista G.R. No. 210551. June 30, 2015
89. Legaspi Vs. City of Cebu G.R. No. 159110/G.R. No. 159692. December 10, 2013
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90. Rimando Vs. Naguilan Emission Testing Center, G.R. No. 198860. July 23, 2012
91. Gancayco Vs. Quezon City and MMDA, G.R. No. 177807/G.R. No. 177933. October 11, 2011
92. Binay vs. Domingo G.R. No. 92389 September 11, 1991
93. Balacuit vs. Court of First Instance of Agusan Del Norte G.R. No. L-38429 June 30, 1988
94. Social Justice Society, et al. vs. Atienza, Jr., etc. G.R. No. 156052 February 13, 2008
95. City of Manila, et al. vs. Laguio, Jr., et al. G.R. No. 118127 April 12, 2005
96. BATANGAS CATV, INC., petitioner, vs. THE COURT OF APPEALSG.R. No. 138810. September 29, 2004 482 Phil. 544
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97. United States vs. Salaveria G.R. No. L-13678November 12, 1918
98. Velasco vs. Villegas G.R. No. L-24153February 14, 1983
99. Heirs fo Luis A. Luna, et al. vs. Afable, et al. G.R. No. 188299 January 23, 2013
100. Rural Bank of Makati, Inc., et al. vs. Makati, et al. G.R. No. 150763July 2, 2004
101. Tano, et al. vs. Socrates, et al. G.R. No. 110249August 21, 1997
102. GARIN VS. CITY OF MUNTINLUPA G.R. No. 216492, January 20, 2021
103. CITY OF BATANGAS VS. JG SUMMIT PETROCHEMICAL CORPORATION G.R. Nos. 190266-67. March 15, 2023
19
MMDA is not vested with police power
104. Metro Manila Development Authority v. Bel-Air Village Association, Inc. 385 Phil. 586
105. Metropolitan Manila Development Authority Vs. Dante O. Garin. G.R. No. 130230. April 15, 2005
Limitations
106. Lucena Grand Central Terminal, Inc. Vs. JAC Liner, Inc.G.R. No. 148339. February 23, 2005
107. Planters Products Inc., et al. vs. Fertiphil Corp. G.R. No. 166006 March 14, 2008
108. James Mirasol, et al. vs. Dept. of Public Works & Highways, et alG.R. No. 158793 June 8, 2006
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Tests for valid exercise
a. Lawful subject
b. Lawful Means
109. Ynot vs. Intermediate Appellate Court G.R. No. 74457March 20, 1987
110. VENUS COMMERCIAL CO., INC., VS. THE DEPARTMENT OF HEALTH G.R. No. 240764. November 18, 2021
111. REPUBLIC OF THE PHILIPPINES, VS. MARIA BASA EXPRESS JEEPNEY OPERATORS AND DRIVERS ASSOCIATION, INC., G.R. No. 206486. August
16, 2022
112. Fernando Vs. St. Scholastica's College and St. Scholastica's Academy-Marikina, Inc. G.R. No. 161107. March 12, 2013
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113. Social Justice Society v. Mayor Atienza, Jr., 546 Phil. 485 (2007).
114. Drugstores Association of the Philippines, Inc., et al. v. National Council on Disability Affairs, et al., 795 Phil. 166 (2016).
115. Kilusang Mayo Uno, et al. v. Aquino, et al., 850 Phil. 1168 (2019).
Additional Limitations
Express grant by law
Within territorial limits
Not contrary to law
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116. Ichiong vs. Hernandez, et al .G.R. No. L-7995May 31, 1957
117. Tawang Multi-Purpose Cooperative Vs. La Trinidad Water District G.R. No. 166471. March 22, 2011
118. Villacorta vs. Bernardo G.R. No. L-31249August 19, 1986
119. Homeowners' Ass'n. of the Phil., Inc., et al. vs. Municipal Board of the City of Manila, et al. G.R. No. L-23979August 30, 1968
120. United States vs. Pacis, et al. G.R. No. 10363September 29, 1915
121. Leonardo Tan, et al. vs. Pereña G.R. No. 149743 February 18, 2005
POWER OF EMINENT DOMAIN
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Definition and Scope
1. Noble v. City of Manila,67 Phil. 1.
Article III, Section 9
2. Benguet Consolidated, Inc. vs. Rep. of the Phil. G.R. No. 71412 August 15, 1986
Republic Act No. 10752
Republic Act No. 7279
3. Labra Lagcao vs. Labra G.R. No. 155746 October 13, 2004
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4. City of Mandaluyong v. Aguilar 142 SCAD 350, 350 SCRA 487
5. DPWH VS. EDDIE MANALO G.R. No. 217656, November 16, 2020
6. Republic vs. Ropa Development Corporation, G.R. No. 227614. January 11, 2021
7. NPC vs. Alunan, G.R. No. 203720. January 12, 2021
8. Republic vs. Heirs of Andres Francisco G.R. No. 244115. February 3, 2021
9. Republic vs. Regio G.R. No. 252968. January 12, 2021
10. Republic vs. Mirandilla G.R. No. 233516. January 13, 2021
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11. Republic vs. Bonifacio, G.R. No. 226734. May 10, 2021
12. Mandaluyong vs. Pagong Realty Corporation, G.R. No. 252946. February 10, 2021
13. Valenzuela vs. Chua G.R. No. 254356. February 15, 2021
Who May Exercise
Section 19 of RA 7160
14. Filstream International Inc. vs. CA, G.R. No. 125218 January 23, 1998
15. Municipality of Parañaque vs. V.M. Realty Corp. G.R. No. 127820 July 20, 1998
26
16. Macawiwili Gold Mining vs. CA, G.R. No. 115104, October 12, 1998
17. Heirs of Alberto Saguitan vs. City of Mandaluyong G.R. No. 135087 March 14, 2000
18. Lagcao, et al. vs. Generosa G. Labra, et al. G.R. No. 155746, October 13, 2004
19. JLCSF vs. Municipality of Pasig, Metro Manila G.R. No. 152230 August 9, 2005
20. Manila v. Alegar Corp. 689 Phil. 31 (2012)
21. Yusay vs. Court of Appeals, et al. G.R. No. 156684, April 6, 2011
22. Moday, et al. vs. Court of Appeals, et al. G.R. No. 107916 February 20, 1997
27
23. CANORECO vs. Court of Appeals G.R. No. 109338, November 20, 2000
24. Metropolitan Cebu Water Destrict vs. J. King and Sons Company, Inc.G.R. No. 175983 April 16, 2009
25. MORE ELECTRIC AND POWER CORPORATION VS. PANAY ELECTRIC COMPANY, INC. G.R. No. 248061, September 15, 2020
26. MORE ELECTRIC AND POWER CORPORATION VS. PANAY ELECTRIC COMPANY, INC., G.R. No. 248061, March 09, 2021
27. ILOILO GRAIN COMPLEX CORPORATION VS. HON. MA. THERESA N. ENRIQUEZ-GASPAR, G.R. No. 265153. April 12, 2023 ]
28. HEIRS OF RAISA DIMAO, VS. NATIONAL GRID CORPORATION OF THE PHILIPPINES G.R. No. 254020. March 01, 2023 ]
29. JOSE CO LEE VS. CITY OF OLONGAPO G.R. No. 246201. December 07, 2022 ]
28
Destruction from Necessity
Requisites for the valid exercise of eminent domain:
Necessity of Exercise
30. City of Manila v. Chinese Community 40 Phil. 349
31. Republic vs. La Ordende PP. Benedictinos de Filipinos, 1 SCRA 646
32. Iloilo Grain Complex Corporation vs. Gaspar, G.R. No. 265153, April 12, 2023
Private Property
29
33. Manila vs. Arellano Law Colleges, Inc. G.R. No. L-2929February 28, 1950
34. Republic v. PLDT, 26 SCRA 620
35. PLDT v. NTC, 190 SCRA 717.
Taking
36. Republic v. Castellvi 58 SCRA 336
37. Ayala de Roxas v. City of Manila 9 Phil. 215
38. People v. Fajardo104 Phil. 443
30
39. National Power Corporation v. Aguirre-Paderanga464 SCRA 481
40. Amigable v. Cuenca 43 SCRA 360
41. City Government of Quezon City v. Ericta 122 SCRA 759
42. Philippine Press Institute v. Commission on Elections 244 SCRA 272
43. Didipio Earth-Savers' Multi-Purpose Association, Inc. et al. vs. Gozun, et al. G.R. No. 157882 March 30, 2006
44. National Power Corporation Vs. Asoque G.R. No. 172507. September 14, 2016
45. Southern Luzon Drug Corporation Vs. The Department of Social Welfare and Development G.R. No. 199669. April 25, 2017
31
46. Bartolata Vs. Republic of the Philippines G.R. No. 223334. June 7, 2017
47. National Transmission Corporation Vs. Oroville Development Corporation G.R. No. 223366. August 1, 2017
48. Republic of the Philippines represented by the Department of Public Works and Highways (DPWH), et al. Vs. Alforte G.R. No. 217051.
August 22, 2018
49. REPUBLIC OF THE PHILIPPINES VS. ESTATE OF JUAN MARIA POSADAS III G.R. No. 214310, February 24, 2020
50. National Power Corp. v. Manalastas 779 Phil. 510 (2016).
51. Republic, represented by National Power Corp. v. Heirs of Borbon 750 Phil. 37 (2015)
52. Sy. v. Local Gov't. of Quezon City 710 Phil. 549 (2013).
32
53. NATIONAL TRANSMISSION CORPORATION vs. RELIGIOUS OF THE VIRGIN MARY G.R. No. 245266 August 1, 2022
54. HEIRS OF RAISA DIMAO VS. NATIONAL GRID CORPORATION OF THE PHILIPPINES, G.R. No. 254020. March 01, 2023 ]
Public Use
55. Province of Camarines Sur v. Court of Appeals 222 SCRA 173 G.R. No. 103125 May 17, 1993
56. Manosca, et al. vs. Court of Appeals, et al. G.R. No. 106440 January 29, 1996
57. Heirs of Juancho Ardona, et al. vs. Reyes, et al. G.R. Nos. L-60549, 60553 to 60555October 26, 1983
58. Barangay Sindalan, et al. vs. Court of Appeals, et al. G.R. No. 150640 March 22, 2007
33
59. Reyes, et al. vs. National Housing Authority G.R. No. 147511 January 20, 2003
Right to repurchase if purpose is abandoned
60. Mactan-Cebu International Airport Authority (MCIAA) and Air Transportation Office (ATO) vs. Lozada, et al. G.R. No. 176625 February
25, 2010
Just Compensation
61. Manila Railroad Co. v. Velasquez, 32 Phil. 286
62. Knecht v. Court of Appeals297 SCRA 754
63. City of Manila v. Estrada, 25Phil. 208
34
64. National Housing Authority v.Reyes123 SCRA 245
65. Export Processing Zone Authority v. Dulay149 SCRA 305 (1987).
66. Municipality of Daet v. Court of Appeals, 93 SCRA 503
67. Commissioner of Public Highways v. Burgos96 SCRA 831
68. Urtula v. Republic, 22 SCRA 477
69. City of Manila v. Roxas, 60 Phil. 215
70. Republic v. Lim462 SCRA 265
35
71. Visayan Refining Co. v. Camus, 40 Phil. 550
72. Garcia vs. Court of Appeals G.R. No. L-47553 January 31, 1981
73. Tiongson, et al vs. National Housing Authority, et al.G.R. No. L-55166 May 21, 1987
74. Ass'n of Small Landowners In the Philippines, Inc. vs. Sec. of Agrarian Reform G.R. No. 78742 July 14, 1989
75. Marabeles vs. Court of AppealsG.R. No. 75979 January 17, 1990
76. Meralco vs. Pineda, et al. G.R. No. L-59791February 13, 1992
77. The City of Cebu vs. DedamoG.R. No. 142971 May 7, 2002
36
78. National Power Corporation vs. Manubay Agro-Industrial Development Corporation G.R. No. 150936 August 18, 2004
79. NPC vs. San Pedro G.R. No. 170945 September 26, 2006
80. National Power Corp vs. Ibrahim et al. G.R. No. 168732 June 29, 2007
81. Apo Fruits Corporation and Hijo Plantation, Inc. vs. Court of Appeals G.R. No. 164195 December 4, 2009
82. Republic of the Philippines vs. Sps. Tan Song Bok G.R. No. 191448 November 16, 2011
83. Republic of the Philippines (University of the Philippines) vs. Legaspi, Sr., et al. G.R. No. 177611 April 18, 2012
84. National Power Corporation vs. Spouses Rodolfo Zabala and Lilia BaylonG.R. No. 173520 January 30, 2013
37
85. National Power Corporation vs. YCLA Sugar Development Corporation G.R. No. 193936 December 11, 2013
86. City of Cebu vs. Dedamo, Jr. G.R. No. 172852 January 30, 2013
87. Republic of the Philippines vs Ortigas and Company Limited Partnership G.R. No. 171496 March 3, 2014
88. LAND BANK OF THE PHILIPPINES v. HABABAG, SR G.R. No. 172352, September 16, 2015
89. Land Bank of the Philippines Vs. Hababag, Sr., G.R. No. 172352/G.R. No. 172387-88. June 8, 2016
90. National Transmission Corporation Vs. Oroville Development Corporation G.R. No. 223366. August 1, 2017
91. National Power Corporation Vs. Marasigan G.R. No. 220367. November 20, 2017
38
92. Land Bank of the Philippines Vs. Manzano, et al. G.R. No. 188243. January 24, 2018
93. Republic v. Lara 96 Phil. 170 (1954)
94. Secretary of the Department of Public Works and Highways v. Spouses Tecson 713 Phil. 55 (2013) [
95. Forfom Development Corporation v. Philippine National Railways, 594 Phil. 10 (2008)
96. Eusebio v. Luis 618 Phil. 586 (2009)
97. Manila International Airport Authority v. Rodriguez 518 Phil. 750 (2006)
98. Republic v. Sarabia 505 Phil. 253 (2005)
39
99. National Power Corporation v. Heirs of Sangkay 671 Phil. 569, 591 (2011)
100. National Power Corporation v. Spouses Saludares, 686 Phil. 967 (2012).
101. Sy v. Local Government of Quezon City 710 Phil. 549 (2013) [
102. BAUTISTA V. YUJUICO G.R. No. 199654, October 03, 2018
103. REPUBLIC OF THE PHILIPPINES VS. ESTATE OF JUAN MARIA POSADAS III G.R. No. 214310, February 24, 2020
104. REPUBLIC OF THE PHILIPPINES VS. HEIRS OF ANDRES FRANCISCO, G.R. No. 244115, February 03, 2021
105. NATIONAL TRANSMISSION CORPORATION vs. RELIGIOUS OF THE VIRGIN MARY G.R. No. 245266 August 1, 2022
40
106. Republic vs. Sinense, G.R. No. 240957, February 14, 2022
107. DPWH vs. Malicdem, G.R. No. 235347, February 15, 2022
108. NGC vs. Gaite, G.R. No. 232119, August 17, 2022
Procedure:
Rule 67, Sec. 6, Rules of Court
RA 10752
109. RDC vs. Quitain, G.R. No. 135042, September 23, 1999
41
110. SMI vs. Republic, G.R. No. 137537, January 28, 2000
111. NPC vs Posada, G.R. No. 191945, March 11, 2015
112. Limkaichong vs. Land Bank, G.R. No. 158464. August 2, 2016
Jurisdiction Over Expropriation
113. Bardillon vs. Barangay Masili of Calamba, Laguna G.R. No. 146886 April 30, 2003
114. Barangay San Roque, Talisay, Cebu vs. Heirs of Francisco Pastor, etc., et al. G.R. No. 138896 June 20, 2000
Negotiated Sale
42
115. Rocamora, et al. vs. RTC, et al.G.R. No. L-65037 November 23, 1988
116. Republic of the Philippines v. ROQUE, JR G.R. No. 203610. October 10, 2016
117. Republic vs. Jose Gamir-Consuelo Diaz Heirs Association, Inc. G.R. No. 218732, November 12, 2018
Determination of just compensation under RA 6657
118. Heirs of Vidad vs. Land Bank of the Philippines G.R. No. 166461 April 30, 2010
119. Alfonso vs. Land Bank of the Philippines G.R. Nos. 181912 & 183347 November 29, 2016
120. Land Bank of the Philippines Vs. Chu G.R. No. 192345. March 29, 2017
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121. Land Bank of the Philippines Vs. Heirs of Antonio Marcos, Sr. G.R. No. 175726. March 22, 2017
122. Land Bank of the Philippines vs. Dalauta G.R. No. 190004 August 8, 2017
123. DAR vs. Galle, G.R. No. 171836/G.R. No. 195213. October 2, 2017
Interest
124. APO FRUITS CORPORATION and HIJO PLANTATION, INC. vs. LAND BANK OF THE PHILIPPINES G.R. No. 164195 October 12, 2010
125. Vergara Vs. Gredia, et al. G.R. No. 185638. August 10, 2016
126. Evergreen Manufacturing Corporation vs. Republic of the Philippines G.R. No. 218628 September 6, 2017
44
127. BSP-MB Circular No. 799, Series of 2013
128. Republic of the Philippines Vs. Macabagdal G.R. No. 227215. January 10, 2018
129. Evergreen Manufacturing Corp. v. Republic 817 Phil. 1048, 1069 (2017).
130. The Manila Banking Corporation vs. Bases Conversion and Development Authority G.R. No. 230144 January 22, 2018
131. REPUBLIC OF THE PHILIPPINES VS. FETALVERO G.R. No. 198008, February 04, 2019
132. BAUTISTA V. YUJUICO, G.R. No. 199654, October 03, 2018
133. REPUBLIC vs. HEIRS OF SPOUSES LUIS June 16, 2021 G.R. No. 215988
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134. Republic v. Court of Appeals and Heirs of Santos 433 Phil. 106 (2002) [Per J. Vitug, First Division]
135. NATIONAL TRANSMISSION CORPORATION VS. RELIGIOUS OF THE VIRGIN MARY . G.R. No. 245266. August 01, 2022 ]
136. Republic of the Philippines, represented by the Department of Public Works and Highways (DPWH) Vs. Heirs of Rogelio Tulao, Heirs of
Emiliano Tulao, and Humildad Tulao G.R. No. 230995. March 23, 2022 [Date Uploaded: 08/01/2022]
Award of consequential damages
137. National Power Corporation vs. Marasigan, et al. G.R. No. 220367 November 20, 2017
138. Republic of the Philippines Vs. Cebuan, et al. G.R. No. 206702. June 7, 2017
139. Republic of the Philippines v. Spouses Salvador, 810 Phil. 742 (2017).
46
140. Republic v. Bank of the Philippine Jslands 717 Phil. 809 (2013).
141. REPUBLIC OF THE PHILIPPINES V. JULIANA SAN MIGUEL VDA. DE RAMOS G.R. No. 211576, February 19, 2020
142. Republic of the Philippines, represented by the Philippine Reclamation Authority (PRA) Vs. Julita P. Tan G.R. No. 207333. February 27,
2023 [Date Uploaded: 08/02/2023]
Payment of capital gains tax and transfer tax
143. Republic v. Spouses Bunsay, G.R. No. 205473, December JO, 2019.
144. Republic of the Philippines represented by the Department of Public Works and Highways [DPWH] Vs. Feliza Ilocto, and Spouses Nestor
and Felicitas Malicdem G.R. No. 235347. February 15, 2022 [Date Uploaded: 05/12/2022]
Award of exemplary damages and attorney’s fees
47
145. Sy vs. Local Government of Quezon City G.R. No. 202690 June 5, 2013
Award of temperate and exemplary damages
146. Secretary of the Department of Public Works and Highways vs. Spouses TecsonG.R. No. 179334 April 21, 2015
Award of moral damages/ nominal damages
147. National Power Corporation vs. Campos G.R. No. 143643 June 27, 2003
Writ of possession
148. National Power Corp. vs. Jocson, et al. G.R. No. 94193-99 February 25, 1992
48
149. Republic of the Philippines vs. Tagle, et al. G.R. No. 129079 December 2, 1998
150. Capitol Steel Corporation vs. Phividec Industrial Authority G.R. No. 169453, December 6, 2006
151. Republic of the Philippines Represented by the Philippines Economic Zone Authority vs. Cancio, G.R. No. 170147 January 30, 2009
152. Municipality of Cordova vs. Pathfinder Development Corporation and Topanga Development Corporation G.R. No. 205544 June 29,
2016
Effect of failure to pay Just compensation
153. Forfom Development Corporation vs. Philippine National Railways G.R. No. 124795 December 10, 2008
154. HEIRS OF JOSE MARIANO AND HELEN S. MARIANO VS. CITY OF NAGA, RESPONDENT.G.R. No. 197743. October 18, 2022 ]
49
Order of expropriation
155. Republic of the Phil. etc. vs. Phil. Ville Devt. & Housing Corp et al.G.R. No. 172243 June 26, 2007
Title to the property
156. Republic of the Philippines, et al. vs. Lim G.R. No. 161656June 29, 2005
Payment of Real Property Tax
157. Urtula, et al. vs. Republic of the Philippines G.R. No. L-22061 January 31, 1968
158. Republic of the Philippines v. Spouses Bunsay, G.R. No. 205473, December 11, 2019.
50
159. REPUBLIC OF THE PHILIPPINES V. JULIANA SAN MIGUEL VDA. DE RAMOS G.R. No. 211576, February 19, 2020
POWER OF TAXATION
DEFINITION, CHARACTERISTICS AND PURPOSE OF TAXATION
Definition
1. Paseo Realty & Development Corporation v. CA, G.R. No. 119286, 2004)
2. Sison v. Ancheta, (G.R. No. L-59431, 1984)
3. Manila Electric Company v. El Auditor General y La Comision de Servicios Publicos, 73 Phil. 128 (1941)
51
4. Compañia General de Tabacos de Filipinas v. City of Manila 118 Phil. 380 (1963)
Three Elements of Taxation:
5. PCGG v. Cojuangco, G.R. No. 147062-64,2001
Exceptions where delegation is allowed:
Sections 5 & 20, Art. X, Constitution)
Sec. 28(2), Art. VI, Constitution
6. Pelaez v. Auditor General, G.R. No. L-23825, 1965)
52
7. Maceda v. Macaraig, G.R. No. 88291, 1993).
Characteristics
8. Gomez v. Palomar, G.R. No. L-23645, 1968; Phil
9. Guaranty Co., Inc. v. CIR, G.R. No. L-22074, 1965).
10. Sison v. Ancheta, G.R. No. L- 59431, 1984)
11. Mitsubishi Corporation v. CIR (G.R. No. 175772, 2017), it
12. Tirona v. The City Treasurer of
53
13. Manila, G.R. No. L-24607, 1968)
14. Creba Inc. v. Romulo, G.R. No. 160756, March 9, 2010)
15. Petron v. Tiangco, G.R. No. 158881, 2008)
16. Tio v. Videogram Regulatory Board, G.R. No. L-75697, 18 June 1987
Purpose
17. Tio v. Videogram Regulatory Board, G.R. No. 75967, 1987).
18. PCGG v. Cojuangco, G.R. No. 147062-64, 2001).
54
19. Lutz v. Araneta, (G.R. No. L-7859, 1955)
20. Planters Products, Inc. v. Fertiphil Corporation, G.R. No. 166066, 14 Mar. 2008
21. Caltex Philippines, Inc. v. COA, G.R. No. 92585, 08 May 1992)
22. Philippine Health Care Providers, Inc. v. CIR, G.R. No. 167330, 18 Sept. 2009
DISTINGUISH: POWER OF TAXATION, POLICE POWER, AND EMINENT DOMAIN
23. Ferrer, Jr. vs. Bautista, G.R. No. 210551, 30 June 2015)
24. Gerochi v. Department of Energy G.R No. 159796, 17 July 2007)
55
25. Smart Communications, Inc., v. Municipality of Malvar, Batangas, G.R. No. 204429, 18 Feb. 2014)
26. Pambansang Koalisyon ng mga Samahang Magsasaka at Manggagawa sa Niyugan v. Executive Secretary, G.R. Nos. 147036-37, 10
Apr. 2012)
27. Manila Memorial Park v. DSWD, G.R. No. 175356, 03 Dec. 2013
28. Republic v. Philippine Bus Lines 143 Phil. 158 (1970)
29. Progressive Development Corporation v. Quezon City 254 Phil. 635 (1989)
SCOPE AND LIMITATIONS OF TAXATION
INHERENT AND CONSTITUTIONAL LIMITATIONS OF TAXATION
56
Inherent Limitations
Public Purpose
30. Pascual v. Secretary of Public Works,G.R. No. L-10405, 1960)
31. (Sumulong v. Guerrero, G.R. No. L-48685, 1987)
32. Planters Products, Inc., v. Fertiphil Corporation, G.R. No. 166006, 14 Mar. 2008
33. Gomez v. Palomar, G.R. No. L-23645, 29 Oct. 1968)
34. (Tio v. Videogram Regulatory Board, G.R. No. 75697, 19 June 1987
57
35. Pascual v. Secretary of Public Works, G.R. No. L-10405, 29 Dec. 1960
36. Niyugan v. Executive Secretary, G.R. Nos. 147036-37, 10 Apr. 2012)
37. Lutz v. Araneta, G.R. No. L-7859, 22 Dec. 1955)
Inherently Legislative
38. Pepsi-Cola Bottling Company of the Phil. v. Municipality of Tanauan, G.R. No. L-31156, 27 Feb. 1976)
Exceptions:
Delegation to local governments
58
39. Quezon City v. ABS-CBN Broadcasting Corporation, G.R. No. 162015, 06 Mar. 2006
Delegation to the President
Sec. 28(2), Art. VI, Constitution
40. Abakada Guro v. Executive Secretary Ermita, (G.R. No. 168056, 2005)
41. Southern Cross Cement Corporation v. Cement Manufacturers Association of the Phil., G.R. No. 158540, 03 Aug 2005
Delegation to administrative agencies
42. Cervantes v. Auditor General, G.R. No. L-4043, 26 May 1952; Maceda v. Macaraig, G.R. No. 88291, 08 June 1993)
59
43. Congressman Mandanas v. Executive Secretary Ochoa, Jr., G.R. No. 199802/208488, 10 Apr. 2019)
Territorial - territoriality principle and situs of taxation
44. Reagan v. CIR, G.R. No. L-26379, 27 Dec. 1969)
45. Manila Electric Company v. Yatco, G.R. No. 45697, 01 Nov. 1939
46. CIR v. Marubeni, G.R. No. 137377, 18 Dec. 2001)
47. Air Canada v. CIR, G.R. No. 169507, 11 Jan. 2016)
International Comity
60
48. Deutsche Bank v. CIR, G.R. No. 188550, 2010)
49. Air Canada v. CIR, G.R. No. 169507, 11 Jan. 2016)
50. (Sec. 2, Art. II, 1987 Constitution)
51. Sea-Land Services, Inc. v. Court of Appeals, G.R. No. 122605, 30 Apr. 2001)
52. Mitsubishi Corporation-Manila Branch v. CIR, G.R. No. 175772, 05 June 2017
53. (Hawaiian-Philippine Company v. CIR, CTA Case No. 3887, 31 May 1988)
Exemption of Government Entities, Agencies, and Instrumentalities
61
54. MIAA v. CA G.R. No. 155650, 2006)
55. MCIAA v. Marcos (G.R. No. 120082, 1996)
56. Board of Assessment Appeals of Laguna v. CTA, G.R. No. L- 18125, 31 May 1963
57. MCIAA v. Marcos, G.R. No. 120082, 11 Sept. 1996)
58. Maceda v. Macaraig, G.R. No. 88291, 08 June 1993)
59. MIAA v. CA, G.R. No. 155650, 20 July 2006
60. Philippine Fisheries Development Authority v. CA, G.R. No. 169836, 31 July 2007)
62
61. PAGCOR v. CIR, G.R. No. 210689-90, 210704 & 210725 22 Nov. 2017
62. City of Lapu-Lapu v. PEZA, G.R. No. 184203, 26 Nov. 2014)
63. LRTA v. Quezon City, G.R. No. 221626, 09 Oct. 2019
64. PAGCOR v. BIR, G.R. No. 215427, 10 Dec. 2014
Constitutional Limitations
Provisions directly affecting Taxation:
Prohibition against imprisonment for non-payment of poll tax (Sec. 20, Art. III, Constitution)
63
Uniformity and equality of taxation (Sec. 28 (1), Art VI, Constitution)
65. Eastern Theatrical Co. v. Alfonso, G.R. No. L-1104, 1949)
66. Churchill v. Concepcion, G.R. No. 115722, 22 Sept. 1916)
67. Sison v. Ancheta, G.R. No. L-59431, 25 July 1984)
68. Pepsi-Cola Bottling v. City of Butuan, G.R. No. L022814, 28 Aug. 1968)
69. Villanueva v. City of Iloilo, G.R. No. L-26521, 28 Dec. 1968)
70. Ormoc Sugar Company, Inc. v. The Treasurer of Ormoc City, G.R. No. L-23794, 17 Feb. 1968
64
71. (Shell v. Vano, G.R. No. L-6093, 24 Feb. 1954),
72. Pepsi- Cola Bottling Co., Inc. v. City of Butuan, G.R. No. L- 22814, 28 Aug. 1968
73. British American Tobacco v. Camacho, G.R. No. 163583, 15 Apr. 2009
74. Rufino R. Tan v. Del Rosario, Jr., G.R. No. 109289, 03 Oct. 1994
75. Tiu v. CA, G.R. No. 127410, 20 Jan. 1999)
76. Southern Luzon Drug Corporation v. DSWD, G.R. No. 199669, 25 Apr. 2017
77. Tolentino v. Secretary of Finance, G.R. No. 115455, 30 Oct. 1995
65
78. Abakada Guro Party List v. Ermita, G.R. No. 168056, 15 Sept. 2005
Grant by Congress of authority to the President to impose tariff rates (flexible tariff clause) (Sec. 28 (2), Art. VI, Constitution)
79. Southern Cross Cement Corporation v. Cement Manufacturers Association of the Phil., G.R. No. 158540, 03 Aug. 2005)
Prohibition against taxation of religious, charitable and educational entities/Exemption from real property taxes (Sec. 28 [3], Art. VI,
Constitution)
80. CIR. v. St. Luke’s, G.R. No. 203514, 2017
Prohibition against taxation of non-stock, non-profit [educational] institutions (Sec. 4[3&4], Art. XIV, Constitution)
81. Lladoc v. CIR, G.R. No. L-19201, 16 June 1965
66
82. Sec. 28(3), Art. VI, 1987 Constitution
83. Lung Center of the Philippines v. Quezon City, G.R. No. 144104, 29 June 2004)
84. (CIR v. St. Luke’s Medical Center, Inc., G.R. No. 195909, 26 Sept. 2012)
85. La Sallian Educational Innovators Foundation v. CIR, G.R. No. 202792, 27 Feb. 2019
86. CIR vs. De La Salle University, Inc., G.R. No. 196596, 09 Nov. 2016
Majority vote of Congress for grant of tax exemption (Sec. 28(4), Art. VI, 1987 Constitution)
87. John Hay Peoples Alternative Coalition v. Lim, G.R. No. 119775, 24 Oct. 2003
67
88. Republic v. IAC, G.R. No. L-69344, 26 Apr. 1991)
Prohibition on use of tax levied for special purpose (Sec. 29 [3], Art. VI, Constitution)
89. Gaston v. Republic Planters Bank, G.R. No. L-77194, 15 Mar. 1988,
President’s veto power on appropriation, revenue, and tariff bills (Sec. 27 [2], Art. VI, Constitution)
Grant of power to the local government units to create its own sources of revenue (Sec. 5, Art. X, Constitution)
Flexible tariff clause (Sec. 28 [2], Art. VI, Constitution)
No appropriation or use of public money for religious purposes (Sec. 29 [2], Art. VI, Constitution)
68
Tax bills should originate exclusively in the House of Representatives (Sec. 24, Art. VI, Constitution)
90. Tolentino v. Secretary of Finance, G.R. No. 115873, 25 Aug. 1994)
91. ABAKADA Guro v. Executive Secretary, G.R. Nos. 168056, 168207, 168461, 168463 and 168730, 01 Sept. 2005)
92. Judicial power to review legality of tax (Sec. 5 (2b), Art. VIII, Constitution)
Provisions indirectly affecting Taxation:
Due process (Sec. 1, Art. III, Constitution)
93. Province of Abra v. Hernando, G.R. No. L-49336, 1981)
69
94. Manila Gas v. Collector, G.R. No. L-24780, 1936)
95. Commissioner of Internal Revenue v. Petron Corporation, G. R. No. 185568, March 21, 2012
96. Coca-Cola v. City of Manila, G.R. No. 161893 June 27, 2006)
97. Philippine Health Care Providers, Inc. v. Commissioner of Internal Revenue, 600SCRA 413 (2009)
98. Yamane v. BA Lepanto Condominium Corporation, 474 SCRA 258 (2005)
99. Reyes v. Almanzor, G.R. Nos. L-49839-46, 26 Apr. 1991)
Equal protection (Sec. 1, Art. III, Constitution)
70
100. Sison, Jr. v. Ancheta, G.R. No. L-59431, 1984)
101. Tiu v. CA, G.R. No. 127410,1999)
102. Juan Luna Subdivision, Inc., v. Sarmiento, G.R. L-3538, 28 May 1952
103. Shell v. Vaño, G.R. No. L-6093, 24 Feb. 1954)
104. Ormoc Sugar Industry v. City Treasurer of Ormoc City, G.R. No. L-23794, 17 Feb. 1968
105. CIR v. Lingayen Gulf Electric Power Co., Inc., G.R. No. L-23771, 1988)
Religious freedom (Sec. 5, Art III, Constitution)
71
106. American Bible Society v. City of Manila, G.R. No. L- 9637, 1957
107. Tolentino v. Secretary of Finance, G.R. No. 115873, 25 Aug. 1994
Non-impairment of obligations of contracts (Sec. 10, Art. III, Constitution)
108. MERALCO v. Province of Laguna, G.R. No. 131359, 1999)
Freedom of the press (Sec. 4, Art. III, 1987 Constitution)
TERRITORIALITY PRINCIPLE AND SITUS OF TAXATION
72
110. CIR v. Marubeni Corp. GR No. 137377, December 18, 2001)
111. Commissioner v. British Overseas Airways Corp., G.R. Nos. L-65773-74, 30 Apr. 1987
112. City of Iriga v. Camarines Sur III Electric Cooperative, G.R. No. 192945, 05 Sept. 2012
REQUISITES OF A VALID TAX
TAX AS DISTINGUISHED FROM OTHER FORMS OF EXACTIONS
113. Angeles University v. City of Angeles, G.R. No. 189999, June 27, 2012
114. Chevron Philippines v. BCDA, G.R. No. 173863, September 15, 2010)
73
115. Planters Products, Inc. v. Fertiphil Corp., G.R. No. 166006, 2008)
116. Villegas v. Hiu Tsai, L-29646, 1978)
117. Angeles University Foundation v. City of Angeles, G.R. No. 189999, 27 June 2012
118. Campania General de Tabacos de Filipinos v. City of Manila, G.R. No. L-16619, 29 June 1963)
KINDS OF TAXES
DOCTRINES IN TAXATION
Lifeblood theory
74
119. Commissioner v. Algue, G.R. No. L-28896, 1988)
120. CIR v. CTA, G.R. No. 106611, 21 July 1994
121. Angeles City v. Angeles Electric Cooperation, G.R. No. 166134, 29 June 2010)
122. CIR v. Acosta, G.R. No. 154068, 3 Aug. 2007)
Construction and interpretation of tax laws, rules, and regulations
123. Deutsche Bank AG Manila v. CIR, G.R. No. 188550, 2013)
124. People v. Martin, G.R. No. L-38019, 1980)
75
126. CIR v. The Philippine American Accident Insurance, Inc., G.R. No. 141658, 18 Mar. 2005)
Prospectivity of tax laws
127. Hydro Resources v. CA, G.R. No. 80276, 199
128. Fernandez v. Fernandez, G.R. No. L-9141, 1956;
129. CIR v. Filipinas Compañas de Seguros, G.R. No. 14880, 1960
130. Gulf Air Company, Philippine Branch v. CIR, G.R. No. 182045, 19 Sept. 2012)
76
Imprescriptibility of taxes
131. Bisaya Land Transportation Co. v. Collector of Internal Revenue, G.R. Nos. L-12100 & L-11812, 1959).
132. CIR v. Ayala Securities Corporation, G.R. No. L-29485, 1976)
133. Republic v. Ablaza, G.R. No. L-14519, 1960)
134. CIR v. B.F. Goodrich Phils., G.R. No. 104171, 24 Feb. 1999)
Double taxation
135. Punzalan v. Municipal Board of Manila 95 Phil. 46
77
Direct Double Taxation (Strict sense)
136. Villanueva v. City of Iloilo, G.R. No. L-26521, 1968)
Indirect Double taxation (Broad sense)
Constitutionality of Double Taxation
138. Pepsi-Cola v. Tanauan, G.R. No. L- 31156, 1976)
139. Procter and Gamble Philippines v. Municipality of Jagna, G.R. No. L-24265, 1979).
78
140. Commissioner v. Lednickey, G.R. No. L-18169, 1964)
Tax treaties as relief from double taxation
141. CIR v S.C. Johnson & Sons, Inc., (G.R. No. 127105, 1999),
Exemption from taxation
142. Greenfield v. Meer, G.R. No. 156, 1946)
143. Manila Electric Company v. Vera, G.R. No. L-29987, 1975
79
145. Smart Communications, Inc. v. City of Davao, G.R. No. 155491, 16 Sept. 2008)
146. Maceda v. Macaraig, G.R. No. 88291, 31 May 1991)
Kinds of Tax Exemption
147. Western Minolco Corp. v. CIR, G.R. No. L-61632, 16 Aug. 1983)
Express (or affirmative) –
Implied (or by omission)
80
Contractual
149. Cagayan Electic Co. v. CIR, G.R. No. L-60126, 1985)
150. Fels Enegry, Inc. v. Province of Batangas, G.R. Nos. 168557 & 170628, 2007)
Rationale/grounds for exemption
Revocation of tax exemption
151. Mactan Cebu Int’l Airport Authority v. Marcos, G.R. No. 120082, 1996;
81
Escape from taxation
Distinguish: tax avoidance and tax evasion
Tax avoidance –
153. CIR v Estate of Benigno Toda Jr., G.R. 147188, 2004)
154. Commissioner v. Rufino, G.R. No. L-33665-68, 1987)
Tax evasion –
155. Toda, Jr. v. CA, G.R. No. 78583, 1990).
82
Willful Blindness Doctrine
156. People v. Kintanar, CTA E.B. No. 006, 2010, affirmed by the SC in 2012)
157. People v. Judy Ann Santos (CTA Case No. 012, 2013),
Equitable recoupment
Prohibition on compensation and set-off
158. Republic v. Mambulao Lumber Co., G.R. No. L-17725, 1962;
159. Caltex Phils. v. COA, G.R. No. 92585, 1992)
83
160. Republic v. Mambulao Lumber Co., G.R. No. L- 17725, 1962)
161. Philex Mining Corp. v. CIR, G.R. No. 125704, 1998;
162. Francia v. Intermediate Appellate Court, G.R. No. L-67649, 1988)
163. CIR v. Toledo Power Company, G.R. No. 196415, 2015)
Grant by Congress of authority to the President to impose tariff rates (flexible tariff clause) (Sec. 28 (2), Art. VI, Constitution)
79. Southern Cross Cement Corporation v. Cement Manufacturers Association of the Phil., G.R. No. 158540, 03 Aug. 2005)
Prohibition against taxation of religious, charitable and educational entities/Exemption from real property taxes (Sec. 28 [3], Art. VI,
Constitution)
84
80. CIR. v. St. Luke’s, G.R. No. 203514, 2017
Prohibition against taxation of non-stock, non-profit [educational] institutions (Sec. 4[3&4], Art. XIV, Constitution)
81. Lladoc v. CIR, G.R. No. L-19201, 16 June 1965
82. Sec. 28(3), Art. VI, 1987 Constitution
83. Lung Center of the Philippines v. Quezon City, G.R. No. 144104, 29 June 2004)
84. (CIR v. St. Luke’s Medical Center, Inc., G.R. No. 195909, 26 Sept. 2012)
85. La Sallian Educational Innovators Foundation v. CIR, G.R. No. 202792, 27 Feb. 2019
85
86. CIR vs. De La Salle University, Inc., G.R. No. 196596, 09 Nov. 2016
Majority vote of Congress for grant of tax exemption (Sec. 28(4), Art. VI, 1987 Constitution)
87. John Hay Peoples Alternative Coalition v. Lim, G.R. No. 119775, 24 Oct. 2003
88. Republic v. IAC, G.R. No. L-69344, 26 Apr. 1991)
Prohibition on use of tax levied for special purpose (Sec. 29 [3], Art. VI, Constitution)
89. Gaston v. Republic Planters Bank, G.R. No. L-77194, 15 Mar. 1988,
President’s veto power on appropriation, revenue, and tariff bills (Sec. 27 [2], Art. VI, Constitution)
86
Grant of power to the local government units to create its own sources of revenue (Sec. 5, Art. X, Constitution)
Flexible tariff clause (Sec. 28 [2], Art. VI, Constitution)
No appropriation or use of public money for religious purposes (Sec. 29 [2], Art. VI, Constitution)
Tax bills should originate exclusively in the House of Representatives (Sec. 24, Art. VI, Constitution)
90. Tolentino v. Secretary of Finance, G.R. No. 115873, 25 Aug. 1994)
91. ABAKADA Guro v. Executive Secretary, G.R. Nos. 168056, 168207, 168461, 168463 and 168730, 01 Sept. 2005)
92. Judicial power to review legality of tax (Sec. 5 (2b), Art. VIII, Constitution)
87
Provisions indirectly affecting Taxation:
Due process (Sec. 1, Art. III, Constitution)
93. Province of Abra v. Hernando, G.R. No. L-49336, 1981)
94. Manila Gas v. Collector, G.R. No. L-24780, 1936)
95. Commissioner of Internal Revenue v. Petron Corporation, G. R. No. 185568, March 21, 2012
96. Coca-Cola v. City of Manila, G.R. No. 161893 June 27, 2006)
97. Philippine Health Care Providers, Inc. v. Commissioner of Internal Revenue, 600SCRA 413 (2009)
88
98. Yamane v. BA Lepanto Condominium Corporation, 474 SCRA 258 (2005)
99. Reyes v. Almanzor, G.R. Nos. L-49839-46, 26 Apr. 1991)
Equal protection (Sec. 1, Art. III, Constitution)
100. Sison, Jr. v. Ancheta, G.R. No. L-59431, 1984)
101. Tiu v. CA, G.R. No. 127410,1999)
102. Juan Luna Subdivision, Inc., v. Sarmiento, G.R. L-3538, 28 May 1952
103. Shell v. Vaño, G.R. No. L-6093, 24 Feb. 1954)
89
104. Ormoc Sugar Industry v. City Treasurer of Ormoc City, G.R. No. L-23794, 17 Feb. 1968
105. CIR v. Lingayen Gulf Electric Power Co., Inc., G.R. No. L-23771, 1988)
Religious freedom (Sec. 5, Art III, Constitution)
106. American Bible Society v. City of Manila, G.R. No. L- 9637, 1957
Non-impairment of obligations of contracts (Sec. 10, Art. III, Constitution)
90
Freedom of the press (Sec. 4, Art. III, 1987 Constitution)
TERRITORIALITY PRINCIPLE AND SITUS OF TAXATION
110. CIR v. Marubeni Corp. GR No. 137377, December 18, 2001)
111. Commissioner v. British Overseas Airways Corp., G.R. Nos. L-65773-74, 30 Apr. 1987
112. City of Iriga v. Camarines Sur III Electric Cooperative, G.R. No. 192945, 05 Sept. 2012
REQUISITES OF A VALID TAX
91
TAX AS DISTINGUISHED FROM OTHER FORMS OF EXACTIONS
113. Angeles University v. City of Angeles, G.R. No. 189999, June 27, 2012
114. Chevron Philippines v. BCDA, G.R. No. 173863, September 15, 2010)
115. Planters Products, Inc. v. Fertiphil Corp., G.R. No. 166006, 2008)
116. Villegas v. Hiu Tsai, L-29646, 1978)
117. Angeles University Foundation v. City of Angeles, G.R. No. 189999, 27 June 2012
118. Campania General de Tabacos de Filipinos v. City of Manila, G.R. No. L-16619, 29 June 1963)
92
KINDS OF TAXES
DOCTRINES IN TAXATION
Lifeblood theory
119. Commissioner v. Algue, G.R. No. L-28896, 1988)
120. CIR v. CTA, G.R. No. 106611, 21 July 1994
121. Angeles City v. Angeles Electric Cooperation, G.R. No. 166134, 29 June 2010)
122. CIR v. Acosta, G.R. No. 154068, 3 Aug. 2007)
93
Construction and interpretation of tax laws, rules, and regulations
123. Deutsche Bank AG Manila v. CIR, G.R. No. 188550, 2013)
124. People v. Martin, G.R. No. L-38019, 1980)
126. CIR v. The Philippine American Accident Insurance, Inc., G.R. No. 141658, 18 Mar. 2005)
Prospectivity of tax laws
127. Hydro Resources v. CA, G.R. No. 80276, 199
94
128. Fernandez v. Fernandez, G.R. No. L-9141, 1956;
129. CIR v. Filipinas Compañas de Seguros, G.R. No. 14880, 1960
130. Gulf Air Company, Philippine Branch v. CIR, G.R. No. 182045, 19 Sept. 2012)
Imprescriptibility of taxes
131. Bisaya Land Transportation Co. v. Collector of Internal Revenue, G.R. Nos. L-12100 & L-11812, 1959).
132. CIR v. Ayala Securities Corporation, G.R. No. L-29485, 1976)
133. Republic v. Ablaza, G.R. No. L-14519, 1960)
95
134. CIR v. B.F. Goodrich Phils., G.R. No. 104171, 24 Feb. 1999)
Double taxation
135. Punzalan v. Municipal Board of Manila 95 Phil. 46
Direct Double Taxation (Strict sense)
Indirect Double taxation (Broad sense)
Constitutionality of Double Taxation
96
138. Pepsi-Cola v. Tanauan, G.R. No. L- 31156, 1976)
139. Procter and Gamble Philippines v. Municipality of Jagna, G.R. No. L-24265, 1979).
140. Commissioner v. Lednickey, G.R. No. L-18169, 1964)
Tax treaties as relief from double taxation
141. CIR v S.C. Johnson & Sons, Inc., (G.R. No. 127105, 1999),
Exemption from taxation
97
142. Greenfield v. Meer, G.R. No. 156, 1946)
143. Manila Electric Company v. Vera, G.R. No. L-29987, 1975
145. Smart Communications, Inc. v. City of Davao, G.R. No. 155491, 16 Sept. 2008)
146. Maceda v. Macaraig, G.R. No. 88291, 31 May 1991)
Kinds of Tax Exemption
147. Western Minolco Corp. v. CIR, G.R. No. L-61632, 16 Aug. 1983)
98
Express (or affirmative) –
Implied (or by omission)
Contractual
149. Cagayan Electic Co. v. CIR, G.R. No. L-60126, 1985)
150. Fels Enegry, Inc. v. Province of Batangas, G.R. Nos. 168557 & 170628, 2007)
Rationale/grounds for exemption
99
Revocation of tax exemption
151. Mactan Cebu Int’l Airport Authority v. Marcos, G.R. No. 120082, 1996;
Escape from taxation
Distinguish: tax avoidance and tax evasion
Tax avoidance –
153. CIR v Estate of Benigno Toda Jr., G.R. 147188, 2004)
100
154. Commissioner v. Rufino, G.R. No. L-33665-68, 1987)
Tax evasion –
155. Toda, Jr. v. CA, G.R. No. 78583, 1990).
Willful Blindness Doctrine
156. People v. Kintanar, CTA E.B. No. 006, 2010, affirmed by the SC in 2012)
157. People v. Judy Ann Santos (CTA Case No. 012, 2013),
Equitable recoupment
101
Prohibition on compensation and set-off
158. Republic v. Mambulao Lumber Co., G.R. No. L-17725, 1962;
159. Caltex Phils. v. COA, G.R. No. 92585, 1992)
160. Republic v. Mambulao Lumber Co., G.R. No. L- 17725, 1962)
161. Philex Mining Corp. v. CIR, G.R. No. 125704, 1998;
162. Francia v. Intermediate Appellate Court, G.R. No. L-67649, 1988)
163. CIR v. Toledo Power Company, G.R. No. 196415, 2015)
102

Consti 2 - Cases

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CONSTITUTIONAL LAW 2 – ILLUSTRATIVE CASES

FUNDAMENTAL POWERS OF THE STATE

3. PLDT vs. Davao, G.R. No. L-23080, October 30, 1965

4. PASEI vs. Drilon, G.R. No. 81958, June 30, 1988

5. Morfe vs. Mutuc, G.R. No. L-20387, January 31, 1968

6. PCGG vs. Peña, G.R. No. 77663, April 12, 1988

FUNDAMENTAL POWERS OF THE STATE

7. US vs. Pompeya, G.R. No. L-10255, August 6, 1915

9. Ynot VS. IAC, 148 SCRA 659

10. Zabal v. Duterte, G.R. No. 238467, February 12, 2019

FUNDAMENTAL POWERS OF THE STATE

11. Ermita vs. Manila. G.R. No. L-24693July 31, 1967

20%, DISCOUNT FOR SENIOR CITIZENS AND PWDs

FUNDAMENTAL POWERS OF THE STATE

Regulation of vehicular traffic

FUNDAMENTAL POWERS OF THE STATE

26. Mirasol vs. DPWH, G.R. No. 158793 June 8, 2006

FUNDAMENTAL POWERS OF THE STATE

Promote morality in public service

28. Morfe vs. Mutuc, et al.G.R. No. L-20387January 31, 1968

FUNDAMENTAL POWERS OF THE STATE

Power to issue franchise, licenses or grant business permits

Power of the State to regulate the exercise of a profession or pursuit of an occupation

FUNDAMENTAL POWERS OF THE STATE

Promote Social Justice

A public utility subject to strict regulation by the State

Stevedoring services are subject to the states police power

FUNDAMENTAL POWERS OF THE STATE

Police Power vs Bill of Rights

Police power is superior to the non-impairment clause

44. BANAT vs. COMELEC, G.R. No. 177508. August 7, 2009

FUNDAMENTAL POWERS OF THE STATE

47. MMA vs. POEA, G.R. No. 114714April 21, 1995

52. UBFHA vs. Paranaque, G.R. No. 141010, February 7, 2007

FUNDAMENTAL POWERS OF THE STATE

Police power vs. constitutional inhibition against imprisonment for debt

Police power is no license to seize property in disregard of due process

Police Power vs. Due Process and Equal Protection

FUNDAMENTAL POWERS OF THE STATE

property rights must bow to the primacy of police power

59. Remman vs. PRB, G.R. No. 197676, February 4, 2014

Police power vs. Eminent Domain

FUNDAMENTAL POWERS OF THE STATE

Police power vs. power of taxation

FUNDAMENTAL POWERS OF THE STATE

70. Gaston v. Republic Planters Bank 242 Phil. 377 (1988)

71. Gerochi v. Department of Energy 554 Phil. 563 (2007)

72. Petron Corporation v. Tiangco 574 Phil. 620 (2008)

FUNDAMENTAL POWERS OF THE STATE

Taxation may be made the implement of the state’s police power

78. Lutz vs. Araneta, G.R. No. L-7859December 22, 1955

FUNDAMENTAL POWERS OF THE STATE

79. Philippine Airlines v. Edu 247 Phil. 283 (1988)

Who may exercise the power

Local Government Units

FUNDAMENTAL POWERS OF THE STATE

FUNDAMENTAL POWERS OF THE STATE