Category: CASE DIGESTS

(G.R. No. 266016, Promulgated February 4, 2025) The Subic Bay Freeport VAT Zero-Rating Case (G.R. No. 266016, Promulgated February 4, 2025) Facts The Subic Bay Freeport Zone (SBFZ) was created by Republic Act No. 7227 and is operated as a separate customs territory. Enterprises registered in the SBFZ (like Petitioner SBFCC) are typically granted tax…

People vs. Soria (G.R. No. 248372, August 27, 2020) Facts Aubrey Enriquez Soria, a house helper, was charged with Qualified Arson for the deliberate setting of fire to the inhabited house of her employer, Mariano Perez Parcon, Jr., resulting in the death of fellow house helper, Cornelia O. Tagalog. There was no direct eyewitness to…

ANTONINO v. BANCO DE ORO UNIVERSAL BANK, INC. (G.R. Nos. 273493 & 273446; Promulgated: April 23, 2025) Facts Remedios A. Antonino and Angelita A. Antonino (the Antoninos), who resided mostly in the United States, made several time deposit/investment placements with Banco De Oro Universal Bank, Inc. (BDO). Over three dates between December 1998 and February…

Cayetano vs. Monsod, G.R. No. 100113 (September 3, 1991) Facts Christian Monsod was nominated by President Corazon C. Aquino as Chairman of the Commission on Elections (COMELEC). The nomination was subsequently confirmed by the Commission on Appointments (CA). Petitioner Renato L. Cayetano opposed the nomination, challenging Monsod’s qualification based on Section 1(1), Article IX-C of…

A Note from the Founder Hello, and welcome. If you’re reading this, you’re likely exhausted, maybe a little afraid, but fundamentally, you are driven. I know that feeling intimately. This journey to the Bar—this solitary, relentless marathon of codals, cases, and concepts—it can feel like trying to climb a mountain in the dark. Let me…