STAFFER ASSIGNED AALA, VICTORIA

COMMERCIAL LAW BPI Employees Union-Davao CityFubu v. BPI, and BPI Officers Claro M. Reyes, Cecil Conanan and Gemma Velez G.R. NO. 174912 JULY 24, 2013 Banks; outsourcing of functions. From the very definition of banks as provided under the General Banking Law, it can easily be discerned that banks perform only two (2) main or basic functions deposit and loan functions. Thus, cashiering, distribution and bookkeeping are but ancillary functions whose outsourcing is sanctioned under CBP Circular No. 1388 as well as D.O. No. 10. Asian Terminals, Inc. v. Philam Insurance Co., Inc. (now Chartis Philippines Insurance Inc.)/Philam Insurance Co., Inc. (now Chartis Philippines Insurance Inc.) Vs. Westwind Shipping Corporation and Asian Terminals, Inc./Westwind Shipping Corporation Vs. Philam Insurance co., Inc. and Asian Terminals, Inc. G.R. Nos. 181163/181262/181319. July 24, 2013 A letter of credit is a financial device developed by merchants as a convenient and relatively safe mode of dealing with sales of goods to satisfy the seemingly irreconcilable

CASE ASSIGNMENTS 2ND ISSUE LAW JOURNAL 2013-1014 TAXATION LAW LABOR LAW Philippine Airlines, Inc. v. Commissioner Luciano P. Caedo v. Kampilan Security of Internal Revenue and Detective Agency and Ramoncito L. G.R. NO. 198759 Arquiza JULY 1, 2013 G.R. NO. 179326 JULY 31, 2013 National Internal Revenue Code; excise tax; goods subject to excise tax; persons liable to pay. Excise taxes are imposed A floating status can ripen into constructive on two (2) kinds of goods, namely: (a) dismissal only when it goes beyond the goods manufactured or produced in the six-month maximum period allowed by Philippines for domestic sales or law. consumption or for any other disposition; and (b) things imported.

POLITICAL LAW Jose Miguel T. Arroyo v. DOJ, et.al./Benjamin S. Abalos, Sr. v. Hon. Leila de Lima, in her capacity as Secretary of Justice, et.al./Gloria Macapagal-Arroyo v. COMELEC, et.al. G.R. NO.199082/G.R. NO. 199085/G.R. NO. 199118 JULY 23, 2013 The COMELECs exclusive power to investigate and prosecute cases under BP 881 or the Omnibus Election Code has been amended by Section 43 of RA 9369 so that it and other prosecuting arms of the government now exercises concurrent jurisdiction in the prosecution of election offenses. The Provincial Government of Camarines Norte etc. v. Beatriz O. Gonzales G.R. NO. 185740 JULY 23, 2013 RA 7160 made the provincial administrator position coterminous with its appointing authority, reclassifying it as a non-career service position that is primarily confidential.

CAJAYON, ELLA

Swedish Match Philippines Inc. v. The Treasurer of the City of Manila G.R. NO. 181277 JULY 3, 2013 Local Government Code; double taxation; definition; elements. Double taxation means taxing the same property twice when it should be taxed only once; that is, taxing the same person twice by the same jurisdiction for the same thing. It is obnoxious when the taxpayer is taxed twice, when it should be but once. Otherwise described as direct duplicate taxation, the two taxes must be imposed on the same subject matter, for the same purpose, by the same taxing authority, within the same jurisdiction, during the same taxing period; and the taxes must be of the same kind or character.

D.M. Consunji Corporation v. Court of Appeals and Rogelio P. Bello G.R. NO. 159371 JULY 29, 2013 Article 280 of the Labor Code. Regular and Casual Employment. A project employee, is therefore, one who is hired for a specific project or undertaking, and the completion or termination of such project or undertaking has been determined at the time of engagement of the employee.

interests of a seller, who refuses to part with his goods before he is paid, and a buyer, who wants to have control of his goods before paying. However, letters of credit are employed by the parties desiring to enter into commercial transactions, not for the benefit of the issuing bank but mainly for the benefit of the parties to the original transaction. Bank of the Philippine Islands v. Sarabia Manor Hotel Corporation G.R. NO. 175844 JULY 29, 2013 Corporate Rehabilitation. Case law defines corporate rehabilitation as an attempt to conserve and administer the assets of an insolvent corporation in the hope of its eventual return from financial stress to solvency. It contemplates the continuance of corporate life activities in an effort to restore and reinstate the corporation to its former position of successful operation and liquidity. Mitsubishi Motors Philippines Salaried Employees Union v. Mitsubishi Motors Philippines Corporation G.R. NO. 175773 JUNE 17, 2013 Insurance; collateral source rule. The collateral source rule applies in order to place the responsibility for losses on the party causing them. Its application is justified so that the Philippine Deposit Insurance Corp. v. Bureau of Internal Revenue G.R. NO. 172892 JUNE 13, 2013 National Internal Revenue Code; Certificate of Tax Clearance under Section 52(C); liquidation under the New Central Bank Act. A tax clearance is not a prerequisite to the approval of the project of distribution of the assets of a bank under liquidation by the Philippine Deposit Insurance Corporation (PDIC) Minette Baptista et. al. v. Rosario Villanueva, et. al. G.R. NO.194709 JULY 31, 2013 Unfair Labor Practice. In essence, ULP relates to the commission of acts that transgress the workers right to organize. As specified in Articles 248 and 249 of the Labor Code, the prohibited acts must necessarily relate to the workers' right to self-organization and to the observance of a CBA. Coalition of Association of Senior Citizen in the Philippine, Inc.(Senior Citizens Party-List), represented by Francis G. Datol v.COMELEC/Coalition of Association of Senior Citizens in the Philippines, Inc.v. COMELEC G.R. NOS. 206844-45/G.R. NO. 206982 JULY 23, 2013 The hearing and decision-making due process rights is similar in substance to the constitutional requirement that a decision of a court must state distinctly the facts and the law upon which it is based. National Artist for Literature Virgilio Almario, et.al. v. The Executive Secretary, et. al. G.R. NO. 189028 JULY 16, 2013 The Presidents discretion in the conferment of the Order of National Artists should be exercised in accordance with the duty to faithfully execute the relevant laws. The

DATINGUINOO, JP

GONZALES, NIA

Metro Manila Shopping Mecca Corp., et al. v. Ms. Liberty M. Toledo, in her official capacity as the City Treasurer of Manila, and the City of Manila G.R. NO. 190818 JUNE 5, 2013. Local Government Code; Claims for Tax Refund or Credit. Section 196 of the Local Government Code provides that in order to be entitled to a refund or credit of

Polymer Rubber Corporation and Joseph Ang v. Bayolo Salamunding G.R. NO. 185160 JULY 24, 2013 Solidary liability of corporate officers in the termination of employees. As a rule, they are only solidarily liable with the corporation for the illegal termination of services of employees if they acted with malice or bad faith.

HERNANDEZ, DIVINA

wrongdoer should not benefit from the expenditures made by the injured party or take advantage of contracts or other relations that may exist between the injured party and third persons. Thus, it finds no application to cases involving no-fault insurances under which the insured is indemnified for losses by insurance companies, regardless of who was at fault in the incident generating the losses. Ecole De Cuisine Manille (Cordon Bleu of the Philippines), Inc. v. Renaud Cointreau & CIE and Le Condron Bleu Intl., B.V. G.R. NO. 185830 JUNE 5, 2013 The present law on trademarks, Republic Act No. 8293, otherwise known as the Intellectual Property Code of the Philippines, as amended, has already dispensed with the requirement of prior actual use at the time of registration.

local taxes, the following procedural requirements must concur: first, the taxpayer concerned must file a written claim for refund/credit with the local treasurer; and second, the case or proceeding for refund has to be filed within two (2) years from the date of the payment of the tax, fee, or charge or from the date the taxpayer is entitled to a refund or credit. Pelizloy Realty Corporation vs. The Province of Benguet G.R. No. 183137 April 10, 2013 Local Government Code; limitations on taxing power of local government units; amusement tax.Section 140 of the Local Government Code (LGC) expressly allows for the imposition by provinces of amusement taxes on the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement. Cirila Manota, for herself and in behalf of her children, Claire, et. al. v. Avantgarde Shipping Corp., et. al. G.R. NO. 179607 July 24, 2013 The employment of seafarers, including claims for death and disability benefits, is governed by the contracts they sign every time they are hired or rehired, and as long as the stipulations therein are not contrary to law, public morals, public order, or public policy, they have the force of law between the parties.

faithful execution clause is best construed as an obligation imposed on the President, not a separate grant of power.

Casan Macode Maquiling v. COMELEC, Rommel Arnaldo y Cagoco, Linog G. Balua G.R. NO. 195649 JULY 2, 2013 The requirement of renunciation of any and all foreign citizenship, when read together with Section 40 (d) of the Local Government Code which disqualifies those with dual citizenship from running for any elective local position, indicates a policy that anyone who seeks to run for public office must be solely and exclusively a Filipino citizen.

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