Compiled Doctrines by Atty BV

COMPILED UNCOMMON DOCTRINES
by Atty. Basill Owen D. Valdez
POLITICAL LAW
Theory of effective nationality- if a person possesses dual citizenship, then

the law of the country in which he is a domicile or in which he is more
connected shall govern.
“At the date when he applied for naturalization Nottebohm had been a German
national from the time of his birth. He had always retained his connections
with members of his family who had remained in Germany and he had always
had business connections with that country. His country had been at war for
more than a month, and there is nothing to indicate that the application for
naturalization then made by Nottebohm was motivated by any desire to
dissociate himself from the Government of his county.
He had been settled in Guatemala for 34 years. He had carried on his activities
there. It was the main seat of his interests. He returned there shortly after his
naturalization, and it remained the centre of his interests and of his business
activities. He stayed there until his removal as a result of war measures in
1943. He subsequently attempted to return there, and he now complains of
Guatemala's refusal to admit him. There, too, were several members of his
family who sought to safeguard his interests.” (Nottebohm
(Liechtenstein v. Guatemala) International Court of Justice. April 6, 1955.
1955 I.C.J. 4)
Inverse condemnation- The action to recover just compensation from the

State or its expropriating agency [who has already entered or expropriated
the property without filing appropriate expropriation proceedings] (G.R. No.
165828. August 24, 2011. NATIONAL POWER CORPORATION, Petitioner,
- versus - HEIRS OF MACABANGKIT SANGKAY, namely: CEBU, BATOWA-AN,
SAYANA, NASSER, MANTA, EDGAR, PUTRI, and MONGKOY, and AMIR, all
surnamed MACABANGKIT, Respondents.)
Martial Law- there is curtailment of liberties; Calling out power– no

curtailment of liberties hence, generally not subject to judicial review except
if there is grave abuse of discretion.
The transfer of an interest in a piece of land to an alien may no longer

be assailed on constitutional grounds after the entire parcel has been
sold to a qualified citizen- But what is the effect of a subsequent sale by
the disqualified alien vendee to a qualified Fil ipino citizen? This is not a novel
question. Jurisprudence is consistent that if land is invalidly transferred to
an alien who subsequently becomes a citizen or transfers it to a
citizen, the flaw in the original transaction is considered cured and
the title of the transferee is rendered valid.
Accordingly, since the disputed land is now owned by Private Respondent

Cataniag, a Filipino citizen, the prior invalid transfer can no longer be
assailed. The objective of the constitutional provision -- to keep our land in
Filipino hands -- has been served. (G.R. No. 113539. March 12, 1998. CELSO
R. HALILI and ARTHUR R. HALILI, petitioners, vs. COURT OF APPEALS, HELEN
MEYERS GUZMAN, DAVID REY GUZMAN and EMILIANO CATANIAG,
respondents)
Par in parem non habet imperium– All states are sovereign equals and
cannot assert jurisdiction over one another. (G.R. No. 206510. September 16,
2014. ARIGO vs. SWIFT)
May a state invoke its internal law to justify non-compliance with its
treaty obligations?
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No. A party may not invoke the provisions of its internal law as justification
for its failure to perform a treaty. A State may not invoke the fact that its
consent to be bound by a treaty has been expressed in violation of a
provision of its internal law regarding competence to conclude treaties as
invalidating its consent. (Article 27. Vienna Convention on Law of Treaties)
Exception: Unless that violation was manifest and concerned a rule of its
internal law of fundamental importance.
*A violation is manifest if it would be objectively evident to any State con

ducting itself in the matter in accordance with normal practice and in good
faith. (Article 46. Vienna Convention on Law of Treaties)
What is the concept of “reservation” in treaties?- a unilateral statement,

however phrased or named, made by a State, when signing, ratifying,
accepting, approving or acceding to a treaty, whereby it purports to exclude
or to modify the legal effect of certain provisions of the treaty in their
application to that State;(Article 2.Vienna Convention on Law of Treaties)
When is reservation prohibited?- A State may, when signing, ratifying,

accepting, approving or acceding to a treaty, formulate a reservation unless:
(a) The reservation is prohibited by the treaty;
(b) The treaty provides that only specified reservations, which do not include
the reservation in question, may be made; or
(c) In cases not falling under sub-paragraphs (a) and (b), the reservation is
incompatible with the object and purpose of the treaty. (Article 19. Vienna
Convention on Law of Treaties)
Principle of Non-intervention–The United Nations cannot intervene in

matters essentially within the jurisdiction of the state. (Article 2 (7) of the UN
Charter: [“Nothing contained in the present charter shall authorize the Unit ed
Nations to intervene in matters which are essentially within the domestic
jurisdiction of any state or shall require the Members to submit such matters
to settlement under the present Charter.”])
Principle of auto-limitation- any state may, by its consent, express or

implied, submit to a restriction of its sovereign rights. There may thus
be a curtailment of what otherwise is a power plenary in character. It is the
property of a state-force due to which it has the exclusive capacity of legal
self-determination and self-restriction." A state then, if it chooses to, may
refrain from the exercise of what otherwise is illimitable competence. (G.R.
No. L-36409. October 26, 1973. THE PEOPLE OF THE PHILIPPINES, plaintiff-
appellee, vs. LORETA GOZO, defendant-appellant.)
General welfare clause in the Local Government Code- Every local

government unit shall exercise the powers expressly granted, those
necessarily implied therefrom, as well as powers necessary, appropriate, or
incidental for its efficient and effective governance, and those which are
essential to the promotion of the general welfare.
Within their respective territorial jurisdictions, local government units shall

ensure and support, among other things, the preservation and enrichment of
culture, promote health and safety, enhance the right of the people to a
balanced ecology, encourage and support the development of appropriate and
self-reliant scientific and technological capabilities, improve public morals,
enhance economic prosperity and social justice, promote full employment
among their residents, maintain peace and order, and preserve the comfort
and convenience of their inhabitants.
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Section 16, known as the general welfare clause, encapsulates the delegated
police power to local governments. Local government units exercise
police power through their respective legislative bodies. Evidently,
the Local Government Code of 1991 is unequivocal that the municipal
mayor has the power to issue licenses and permits and suspend or
revoke the same for any violation of the conditions upon which said
licenses or permits had been issued, pursuant to law or ordinance. (G.R.
No. 198860. July 23, 2012.ABRAHAM RIMANDO, Petitioner, vs. NAGUILIAN
EMISSION TESTING CENTER, INC., represented by its President, ROSEMARIE
LLARENAS and HON. COURT OF APPEALS, Respondents.)
Yogyakarta principles- The Yogyakarta Principles on the Application of

International Human Rights Law in relation to Sexual Orientation and Gender
Identityis a set of international principles relating to sexual orientation
and gender identity, intended to address documented evidence of
abuse of rights of lesbian, gay, bisexual, and transgender (LGBT)
individuals. It contains 29 Principles adopted by human rights practitioners
and experts, together with recommendations to governments, regional
intergovernmental institutions, civil society, and the United Nations. (ANG
LADLAD vs COMELEC. G.R. No. 190582. April 8, 2010. End note 51)
Postliminium– Postliminium means that property, both real and personal,

which when recaptured does not belong to the recaptor but to the original
owner. Thus, when an enemy’s military occupation comes to an end, the legal
state of things previously existing is deemed to have been in continuous
existence during the occupation. Postliminium applies to territory, to private
immovable property, and to every kind of property that may not have been
lawfully seized. (Dennis Funa International Law 2009. P. 227)
Retorsion– retaliatory (illegal) action taken by one foreign government

against another for the stringent or harsh regulation or treatment of its
citizens who are within the geographical boundaries of the foreign
country.
Illustration: State X seizes ships of State Y in the high seas. (Hornbook on

International and Philippine Human Rights Laws. Atty. Pepita Jane A. Petralba)
Reprisal- A reprisal (legal) is an act of Self-Help by the injured state,

responding—after an unsatisfied demand—to an act contrary to
international law committed by the offending state. Its object is to effect
Reparation from the offending state for the offense or a return to legality by
the avoidance of further offenses.
Illustration: State X withholds foreign assistance from or stops oil importation

to State Y. (Hornbook on International and Philippine Human Rights Laws.
Atty. Pepita Jane A. Petralba)
Refouler– A person who, upon substantial grounds, is in danger of being

subjected to enforced or involuntary disappearance, if he is
expelled/returned/extradited to another country/state. For purposes of
determining whether such grounds exist, the Secretary of the Department, of
Foreign Affairs (DFA) and the Secretary of the Department of Justice (DOJ) in
coordination with the Chairperson of the CHR, shall take into account all
relevant considerations including where applicable and not limited to, the
existence in the requesting State of a consistent pattern of gross, flagrant or
mass violations of human rights. (Section 25 of R.A. 10353 or Anti-Enforced
or Involuntary Disappearance Act of 2012)
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Non-refoulement– No contracting state shall expel or return (“refouler”) a

refugee in any manner whatsoever to the frontiers of territories where his life
or freedom would be threatened on account of his race, religion, nationality,
membership in a particular social group or political opinion.
Exception: The benefit of the present provision may not, however, be claimed
by a refugee whom there are reasonable grounds for regarding as a danger
to the security of the country in which he is, or who, having been convicted
by a final judgment of a particularly serious crime, constitutes a danger to the
community of that country. (Article 33 of the 1951 UN Convention Relating to
the Status of Refugees)
Protective principle- a rule of international law that allows a sovereign state

to assert jurisdiction over a person whose conduct outside its boundaries
threatens the states security or interferes with the operation of its government
functions.
The following is an example of a case law on protective principle:

Under international law, the "protective principle" gives a country the
jurisdiction to prescribe a rule of law attaching legal consequences to conduct
outside its territory that threatens its security as a state or the operation of
its governmental functions, provided the conduct is generally recognized as a
crime under the law of states that have reasonably developed legal systems.
[United States v. Zehe, 601 F. Supp. 196 (D. Mass. 1985)]
Exceptions to pacta sunt servanda(compliance in good faith with

treaty obligations):
Nyerere Doctrine- According to this doctrine, a newly independent State can
– upon independence – review the international treaties that it stands to
inherit and decide which of the agreements it will accept and which it will
repudiate. (Dennis Funa. International Law. 2010 edition.)
Rebus sic stantibus in public international law– An exception to pacta

sunt servanda where a tacit condition attached to all treaties to the effect that
they will no longer be binding as soon as the state of facts and conditions upon
which they were based changes to a substantial degree. (Dennis Funa.
International Law. 2010 edition.)
Tabula rasa- this is the one under which a new State starts without any of
the obligations of the predecessor State. That is, the successor state acquires
its territory with a clean-slate or tabulas rasa, therefore under no obligation
to succeed pre-independence treaties. (Dennis Funa. International Law. 2010
edition.)
Exequatur– An official document given to a consul or commercial

agent by the government of the country to which the person is
assigned, authorizing the performance of duties there. It is a patent
which a head of state issues to a foreign consul guarantees the consul’s rights
and privileges of the office and ensures recognition in the state to which the
consul is appointed to exercise such powers. (Dennis B. Funa International
Law 2010. The Vienna Convention on Consular Relations)
Principle of Good Neighbourliness- A state must not permit the use of its
territory in a way that will injure the territory of other states. Thus, a state’s
territory must not cause terrestrial, marine, or atmospheric pollution for other
states. (Dennis B. Funa International Law 2010)
Polluter Pays principle– National authorities should endeavor to promote

the internalization of environmental costs and the use of economic
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instruments, taking into account the approach that the polluter should, in
principle, bear the cost of pollution. (Principle 16 of the Rio Declaration on
Environment and Development)
Revolutionary kind of expropriation- The expropriation before us

affects all private agricultural lands whenever found and of whatever
kind as long as they are in excess of the maximum retention limits
allowed their owners. This kind of expropriation is intended for the
benefit not only of a particular community or of a small segment of
the population but of the entire Filipino nation, from all levels of our
society, from the impoverished farmer to the land-glutted owner.
Its purpose does not cover only the whole territory of this country but goes
beyond in time to the foreseeable future, which it hopes to secure and edify
with the vision and the sacrifice of the present generation of Filipinos.
Generations yet to come are as involved in this program as we are today,
although hopefully only as beneficiaries of a richer and more fulfilling life we
will guarantee to them tomorrow through our thoughtfulness today. And,
finally, let it not be forgotten that it is no less than the Constitution itself that
has ordained this revolution in the farms, calling for "a just distribution"
among the farmers of lands that have heretofore been the prison of their
dreams but can now become the key at least to their deliverance. (G.R. No.
78742. July 14, 1989. ASSOCIATION OF SMALL LANDOWNERS IN THE
PHILIPPINES, et al. vs HONORABLE SECRETARY OF AGRARIAN REFORM)
Doctrine of Statistical Improbability– Refers to the power and duty of

the COMELEC to reject election returns results which are contrary to
all statistical probabilities.
The doctrine of statistical improbability is applied only where the unique

uniformity of tally of all the votes cast in favor of all the candidates belonging
to one party and the systematic blanking of all the candidates of all the
opposing parties appear in the election return. The doctrine has no application
where there is neither uniformity of tallies nor systematic blanking of the
candidates of one party. Thus, the bare fact that a candidate for public office
received no votes in one or two precincts, standing alone and without
more, cannot adequately support a finding that the subject election returns
are statistically improbable. Verily, a zero vote for a particular candidate in
the election returns is but one strand in the web of circumstantial evidence
that the electoral returns were prepared under duress, force and intimidation.
(Suhuri vs COMELEC. G.R. No. 181869. October 2, 2009.)
De facto case of eminent domain– A situation where the owner of a parcel

of land or property is deprived of ownership thereof by reason of the natural
actions of the sea, such as when the sea advances or engulfs the land or
property. It follows that the land or property engulfed by the sea forms part
of the public domain and the landowner is not entitled to any inde mnity by
reason of this deprivation.
The sea advances and private properties are permanently invaded by the
waves, and in this case they become part of the shore or beach. They then
pass to the public domain, but the owner thus dispossessed does not retai n
any right to the natural products resulting from their new nature; it is a de
facto case of eminent domain, and not subject to indemnity. (THE
GOVERNMENT OF THE PHILIPPINE ISLANDS, applicant-appellant, vs.
CONSORCIA CABANGIS, ET AL., claimants-appellees.G.R. No. L-28379
March 27, 1929.)
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When is derogation of human rights permitted?

Requisites:
(1) In time of public emergency which threatens the life of the nation;
(2) The existence of which is officially proclaimed
(3) Derogation is to the extent strictly required by the exigencies of the
situation;
(4) Such measures are not inconsistent with their other obligations under
international law and;
(5) It does not involve discrimination solely on the ground of race, color, sex,
language, religion or social origin.
Limitation- No derogation from articles 6(right to life), 7(right against torture

or cruel, inhuman or degrading treatment or punishment), 8 (right against
slavery and involuntary servitude), 11(right against imprisonment for failure
to fulfill contractual obligation), 15(retroactivity of a penal law), 16(right to
recognition) and 18(right to freedom of thought, conscience and religion) may
be made under this provision. (Article 4. International Covenant on Civil and
Political Rights).
What is an internationally wrongful act?

There is an internationally wrongful act of a State when conduct consisting of
an action or omission:
(a) is attributable to the State under international law; and
(b) constitutes a breach of an international obligation of the
State.(Responsibility of States for Internationally Wrongful Acts 2001.
United Nations. 2005)
Three tests of judicial scrutiny in equal protection clause cases:

The first level of scrutiny, rational basis scrutiny, requires only that the
purpose of the legislative or executive act not be invidious or
arbitrary, and that the acts classification be reasonably related to the
purpose. Rational basis scrutiny is applied to legislative or executive acts that
have the general nature of economic or social welfare legislation. While
purporting to set limits, rational basis scrutiny in practice results in complete
judicial deference to the legislature or executive. Thus, a legislative or
executive act which is subject to rational basis scrutiny is for all practical
purposes assured of being upheld as constitutional.
The second level of scrutiny, intermediate scrutiny, requires that the

purpose of the legislative or executive act be an important governmental
interest and that the acts classification be significantly related to the
purpose. Intermediate scrutiny has been applied to classifications
based on gender and illegitimacy. The rationale for this higher level
of scrutiny is that gender and illegitimacy classifications historically
have resulted from invidious discrimination. However, compared to strict
scrutiny, intermediate scrutiny’s presumption of invidious discrimination is
more readily rebutted, since benign motives are more likely to underlie
classifications triggering intermediate scrutiny.
The third level of scrutiny is strict scrutiny. Strict scrutiny requires that
the legislative or executive acts purpose be a compelling state interest and
that the acts classification be narrowly tailored to the purpose[least
restrictive means of interfering with the right]. Strict scrutiny is
triggered in two situations: (1) where the act infringes on a fundamental right;
and (2) where the acts classification is based on race or national origin. While
strict scrutiny purports to be only a very close judicial examination of
legislative or executive acts, for all practical purposes, an act subject to strict
scrutiny is assured of being held unconstitutional. (G. R. No. 192935.
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December 7, 2010 - Louis Barok C. Biraogo, Petitioner vs. the Philippine Truth
Commission of 2010, Respondent. Concurring and Dissenting Opinion of
Justice Nachura)
Three strands of the right to privacy:

(1) Locational or situational privacy- Refers to the privacy that is felt in
physical space, such as that which may be violated by trespass and
unwarranted search and seizure
(2) Informational privacy- Defined as the right of individuals to control
information about themselves.
(3) Decisional privacy- Defined as the right of individuals to make certain
kinds of fundamental choices with respect to their personal and reproductive
autonomy. (G.R. No. 202666. September 29, 2014. RHONDA AVE S. VIVARES
and SPS. MARGARITA and DAVID SUZARA, Petitioners,
vs. ST. THERESA'S COLLEGE, MYLENE RHEZA T. ESCUDERO, and JOHN
DOES, Respondents)
Exceptions to immunity of a diplomatic agent [head of state]:

A diplomatic agent shall enjoy immunity from the criminal jurisdiction of the
receiving State. He shall also enjoy immunity from its civil and administrative
jurisdiction, except in the case of:
(a) A real action relating to private immovable property situated in the
territory of the receiving State, unless he holds it on behalf of the sending
State for the purposes of the mission;
(b) An action relating to succession in which the diplomatic agent is involved
as executor, administrator, heir or legatee as a private person and not on
behalf of the sending State;
(c) An action relating to any professional or commercial activity exercised by
the diplomatic agent in the receiving State outside his official functions.
(Article 31, Vienna Convention on Diplomatic Relations)
Doctrine of Condonation– states that an elective officer shall be exculpated

from administrative charges (which involve acts committed during his prior or
previous term) if he is reelected; his reelection operates as a condonation of
the officer’s previous misconduct/an elective official's re-election cuts off the
right to remove him for an administrative offense committed during a prior
term.
The Court should never remove a public officer for acts done prior to his
present term of office. To do otherwise would be to deprive the people of their
right to elect their officers. When the people have elected a man to office, it
must be assumed that they did this with the knowledge of his life a nd
character, and that they disregarded or forgave his fault or misconduct, if he
had been guilty of any. It is not for the court, by reason of such fault or
misconduct, to practically overrule the will of the people. The ruling that a
public officer cannot be removed for acts done prior to his present term of
office applies only to administrative liabilities committed during the previous
term of an elective official. (G.R. Nos. 217126-27. November 10,
2015.CONCHITA CARPIO MORALES, IN HER CAPACITY AS THE
OMBUDSMAN, Petitioner, v. COURT OF APPEALS (SIXTH DIVISION) AND
JEJOMAR ERWIN S. BINAY, JR., Respondents.)
*Condonation doctrine has already been abandoned by the Supreme

Court in the above-mentioned case.
Tests of obscenity:
(a) whether 'the average person, applying contemporary standards' would
find the work, taken as a whole, appeals to the prurient interest . . .;
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(b) whether the work depicts or describes, in a patently offensive way,

sexual conduct specifically defined by the applicable state law; and
(c) whether the work, taken as a whole, lacks serious literary, artistic,
political, or scientific value. (Miller v. California, 413 US 15.1973)
Deliberative process privilege- covers documents reflecting advisory

opinions, recommendations and deliberations comprising part of a process by
which governmental decisions and policies are formulated. Notably, the
privileged status of such documents rests, not on the need to protect national
security but, on the obvious realization that officials will not communicate
candidly among themselves if each remark is a potential item of discovery and
front page news, the objective of the privilege being to enhance the quality of
agency decisions. (G.R. No. 170516. July 16, 2008. AKBAYAN vs AQUINO)
Hierarchy of constitutionally protected rights- The cases mentioned

above refer to an impending threat of deprivation of one's property or property
right. No less is this true, but even more so in the case before us, involving
as it does the possible deprivation of liberty, which, based on the
hierarchy of constitutionally protected rights, is placed second only to
life itself and enjoys precedence over property, for while forfeited
property can be returned or replaced, the time spent in incarceration
is irretrievable and beyond recompense.(G.R. No. 139465. January 18,
2000. SECRETARY OF JUSTICE, petitioner, vs. HON. RALPH C. LANTION,
Presiding Judge, Regional Trial Court of Manila, Branch 25, and MARK B.
JIMENEZ, respondents.)
Hierarchy of civil liberties - the rights of free expression and of

assembly occupy a preferred position as they are essential to the
preservation and vitality of our civil and political institutions; and such
priority "gives these liberties the sanctity and the sanction not permitting
dubious intrusions."
The superiority of these freedoms over property rights is underscored by the

fact that a mere reasonable or rational relation between the means employed
by the law and its object or purpose — that the law is neither arbitrary nor
discriminatory nor oppressive — would suffice to validate a law which restricts
or impairs property rights. On the other hand, a constitutional or valid
infringement of human rights requires a more stringent criterion, namely
existence of a grave and immediate danger of a substantive evil which the
State has the right to prevent. So it has been stressed in the main opinion of
Mr. Justice Fernando in Gonzales vs. Comelec and reiterated by the writer of
the opinion in Imbong vs. Ferrer. It should be added that Mr. Justice Barredo
in Gonzales vs. Comelec, supra, like Justices Douglas, Black and Goldberg
in N.Y. Times Co. vs. Sullivan, believes that the freedoms of speech and of the
press as well as of peaceful assembly and of petition for redress of grievances
are absolute when directed against public officials or "when exercised in
relation to our right to choose the men and women by whom we shall be
governed," even as Mr. Justice Castro relies on the balancing-of-interests
test. (G.R. No. L-31195. June 5, 1973. PHILIPPINE BLOOMI NG MILLS
EMPLOYMENT ORGANIZATION, NICANOR TOLENTINO, FLORENCIO,
PADRIGANO RUFINO, ROXAS MARIANO DE LEON, ASENCION PACIENTE,
BONIFACIO VACUNA, BENJAMIN PAGCU and RODULFO
MUNSOD, petitioners, vs. PHILIPPINE BLOOMING MILLS CO., INC. and COURT
OF INDUSTRIAL RELATIONS, respondents.)
Principle of Double-Effect- intentional harm on the life of either the mother

of the child is never justified to bring about a "good" effect. In a conflict
situation between the life of the child and the life of the mother, the
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doctor is morally obliged always to try to save both lives. However,

he can act in favor of one (not necessarily the mother) when it is
medically impossible to save both, provided that no direct harm is
intended to the other. If the above principles are observed, the loss of the
child's life or the mother's life is not intentional and, therefore, unavoidable.
Hence, the doctor would not be guilty of abortion or murder. The mother is
never pitted against the child because both their lives are equally valuable.
Accordingly, if it is necessary to save the life of a mother, procedures

endangering the life of the child may be resorted to even if is against the
religious sentiments of the medical practitioner. As quoted above, whatever
burden imposed upon a medical practitioner in this case would have been
more than justified considering the life he would be able to save. (G.R. No.
204819, April 8, 2014. Imbong vs Ochoa)
Principle of Comity- the practice of voluntarily observing inter-departmental

courtesy in undertaking their assigned constitutional duties for the
harmonious working of government. (In Re: Production of Court Records and
Documents and the Attendance of Court officials and employees as witnesses
under the subpoenas of February 10, 2012 and the various letters for the
Impeachment Prosecution Panel dated January 19 and 25, 2012)
Drago Doctrine– The international law does not authorize foreign powers to
use military or armed force to enforce payment of public debts. (Dennis Funa
International Law 2010)
Inter-departmental courtesy- the highest levels of each department be

exempt from the compulsory processes of the other departments on matters
related to the functions and duties of their office. (In Re: Production of Court
Records and Documents and the Attendance of Court officials and employees
as witnesses under the subpoenas of February 10, 2012 and the various letters
for the Impeachment Prosecution Panel dated January 19 and 25, 2012)
Stewardship concept- The use of property bears a social function, and all
economic agents shall contribute to the common good. Individuals and private
groups, including corporations, cooperatives, and similar collective
organizations, shall have the right to own, establish, and operate economic
enterprises, subject to the duty of the State to promote distributive justice
and to intervene when the common good so demands. (Section 6. Article XII.
1987 Constitution).
Caram provision- The following are citizens of the Philippines: x x x (2) those
born in the Philippine Islands of foreign parents who, before the adoption of
this Constitution, had been elected to public office in the Philippine Islands.
(Section 1(2) Article IV of 1935 constitution)
Attentat clause– A clause in an extradition treaty that excludes an outrage

against the head of a foreign government constituting either murder,
premeditated murder or poisoning from the political offense exception that
generally excuses nations from extraditing those suspected of political crimes.
(Dennis Funa. International Law. 2010 edition.)
Epistolary jurisdiction– A relaxation of the rule on locus standi/legal

standing to allow non-human beings to sue in order to protect or enforce their
rights to a balance and healthful ecology.
In light of the foregoing, the need to give the Resident Marine

Mammals legal standing has been eliminated by our Rules, which
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allow any Filipino citizen, as a steward of nature, to bring a suit to

enforce our environmental laws. It is worth noting here that the
Stewards are joined as real parties in the Petition and not just in
representation of the named cetacean species. The Stewards, Ramos
and Eisma-Osorio, having shown in their petition that there may be possible
violations of laws concerning the habitat of the Resident Marine Mammals, are
therefore declared to possess the legal standing to file this petition. (G.R. No.
180771. April 21, 2015. Resident Marine Mammals of the Protected Seascape
Tañon Strait et al. v. Secretary Angelo Reyes et al.)
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LABOR LAW
Boulwarism - In negotiation, a Boulwarism is an offer or counter-offer that

is not meant to be negotiated. This "take it or leave it" strategy is named after
Lemuel Boulware, a former vice president of General Electric. When faced with
a strike, Boulware is famous for telling the International Union of Electrical
Workers (IUE) at the onset of negotiations that the company had already
evaluated the workers' needs and was putting forth i ts "first, last and best
offer on the table.
(http:/whatis.techtarget.com/definition/Boulwarism/The Labor Code with
comments and cases. Edition 8. Volume II -A. 2013 edition. Azucena.)
Unfair Labor Practice– An act defined as an unfair labor practice under the
labor code and which interferes with the right of the workers to self-
organization.
Featherbedding– An unfair labor practice committed by the labor

organization in the following manner:
To cause or attempt to cause an employer to pay or deliver or agree to pay or

deliver any money or other things of value, in the nature of an exaction, for
services which are not performed or not to be performed, including the
demand for fee for union negotiations. (LABOR CODE. Article 249 (d))
Sweetheart contract- An unfair labor practice committed by the labor

organization in the following manner:
To ask for or accept negotiation or attorney’s fees from employers as part of

the settlement of any issue in collective bargaining [which terms may be
unfavorable to the employees/union members] or any other dispute. (LABOR
CODE. Article 249 (e).)
Is a fetus considered dependent for CBA purposes? Is life synonymous

with civil personality?
We need not establish civil personality of the unborn child herein since his/her
juridical capacity and capacity to act as a person are not in issue. It is not a
question before us whether the unborn child acquired any rights or incurred
any obligations prior to his/her death that were passed on to or assumed by
the child’s parents. The rights to bereavement leave and other death benefits
in the instant case pertain directly to the parents of the unborn child upon the
latter’s death.
Second, Sections 40, 41 and 42 of the Civil Code do not provide at all a
definition of death. Moreover, while the Civil Code expressly provides that civil
personality may be extinguished by death, it does not explicitly state that only
those who have acquired juridical personality could die.
And third, death has been defined as the cessation of life. Life is not
synonymous with civil personality. One need not acquire civil personality first
before he/she could die. Even a child inside the womb already has life. No less
than the Constitution recognizes the life of the unborn from
conception, that the State must protect equally with the life of the mother. If
the unborn already has life, then the cessation thereof even prior to the child
being delivered, qualifies as death.
Likewise, the unborn child can be considered a dependent under the CBA. As
Continental Steel itself defines, a dependent is one who relies on another for
support; one not able to exist or sustain oneself without the power or aid of
someone else. Under said general definition,even an unborn child is
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a dependent of its parents. Hortillanos child could not have reached 38-39
weeks of its gestational life without depending upon its mother, Hortillanos
wife, for sustenance. Additionally, it is explicit in the CBA provisions in
question that the dependent may be the parent, spouse, or child of a married
employee; or the parent, brother, or sister of a single employee. The CBA did
not provide a qualification for the child dependent, such that the child must
have been born or must have acquired civil personality, as Continental Steel
avers. Without such qualification, then child shall be understood in its more
general sense, which includes the unborn fetus in the mother’s womb. (G.R.
No. 182836.October 13, 2009. CONTINENTAL STEEL MANUFACTURING
CORPORATION, Petitioner, vs. HON. ACCREDITED VOLUNTARY ARBITRATOR
ALLAN S. MONTAO and NAGKAKAISANG MANGGAGAWA NG CENTRO STEEL
CORPORATION-SOLIDARITY OF UNIONS IN THE PHILIPPINES FOR
EMPOWERMENT AND REFORMS (NMCSC-SUPER), Respondents.
Employer had the burden of proof to show that the respondents

termination was for a just cause [by clear and convincing evidence]
Time and again we have said that in illegal dismissal cases, the employer is
burdened to prove just cause for terminating the employment of its employee
with clear and convincing evidence. The weakness of the employee’s defense
should not operate to relieve nor discharge the employer of its burden to prove
its charges pursuant to the guaranty of tenure granted by the Constitution to
employees under the Labor Code. The case of the employer must stand or fall
on its own merits. (G.R. No. 167627. October 10, 2008. AGUSAN DEL NORTE
ELECTRIC COOPERATIVE, INC. and HORACIO T. SANTOS, Petitioners, JOEL
CAGAMPANG and GLENN GARZON, Respondents)
Zipper Clause– A device to forestall negotiation proposals after the CBA has
been signed. It is a stipulation in a CBA indicating that issues that could have
been negotiated upon but not contained in the CBA cannot be raised for
negotiation when the CBA is already in effect. (The Labor Code with comments
and cases. Edition 8. Volume II -A. 2013 edition. Azucena.)
The legal requisites, therefore, for acquisition by a teacher of

permanent employment, or security of tenure, are as follows:
1) The teacher is a full time teacher;

2) The teacher must have rendered three (3) consecutive years of service;
and
3) Such service must have been satisfactory. (G.R. No. 85519 February 15,
1990. UNIVERSITY OF STO. TOMAS, FR. MAXIMO MARINA O.P. AND
GILBERTOL. GAMEZ, petitioners, vs. NATIONAL LABOR RELATIONS
COMMISSION, HONORABLE LABOR ARBITER BIENVENIDO S. HERNANDEZ
AND BASILIO E. BORJA, respondents.)
Equity of the incumbent- All existing federations and national unions which
meet the qualifications of a legitimate labor organization and none of the
grounds for cancellation shall continue to maintain their existing affiliates
regardless of the nature of the industry and the location of the affiliate s.
(Article 249 [240] of the Labor Code)
How to resolve a wage distortion

In case of organized firms/companies - The employer and the union shall
negotiate to correct the distortions. Any dispute arising from wage distortions
shall be resolved through the grievance procedure under their collective
bargaining agreement and, if it remains unresolved, through voluntary
arbitration. Unless otherwise agreed by the parties in writing, such dispute
shall be decided by the voluntary arbitrator or panel of volunta ry arbitrators
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within ten (10) calendar days from the time said dispute was referred to
voluntary arbitration.
In case of unorganized firms/companies - In cases where there are no

collective agreements or recognized labor unions, the employers and workers
shall endeavor to correct such distortions. Any dispute arising therefrom shall
be settled through the National Conciliation and Mediation Board and, if it
remains unresolved after ten (10) calendar days of conciliation, shall be
referred to the appropriate branch of the National Labor Relations Commission
(NLRC). It shall be mandatory for the NLRC to conduct continuous hearings
and decide the dispute within twenty (20) calendar days from the time said
dispute is submitted for compulsory arbitration. (Article 124 of R.A. 6727)
Women in Especially Difficult Circumstances - refer to victims and

survivors of sexual and physical abuse, illegal recruitment, prostitution,
trafficking, armed conflict, women in detention, victims and survivors of rape
and incest, and such other related circumstances which have incapacitated
them functionally. (Section 30 of R.A. 9710 or the Magna Carta of Women)
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CIVIL LAW
Pactum leonine-A stipulation which excludes one or more partners from any
share in the profits or losses is void (Article 1799 of the New Civil Code or
NCC)
Pactum commissorium- The creditor cannot appropriate the things given

by way of pledge or mortgage, or dispose of them. Any stipulation to the
contrary is null and void (Article 2088 of NCC)
Pactum de non aliendo-A stipulation forbidding the owner from alienating

the immovable mortgaged shall be void (Article 2130 NCC)
Partus Sequitur Ventrem– Offspring follows the condition of the mother
Caucion Muciana- If the potestative condition imposed upon the heir is

negative, or consists in not doing or not giving something, he shall comply by
giving a security that he will not do or give that which has been prohibited by
the testator, and that in case of contravention he will return whatever he may
have received, together with its fruits and interests. (Article 879 of NCC)
Disposicion Captatoria- Any disposition made upon the condition that the
heir shall make some provision in his will in favor of the testator or of any
other person shall be void. (Article 875 of NCC)
Ganantial regime– Also known as regime of conjugal partnership of gains

(Paras. Volume 1. Persons and Family Relations. 2008)
Emptio Spei- sale of a mere hope or expectancy (subject to the condition

that the thing will come into existence). (Article 1461 of NCC)
Emptio Rei Speratae- a contract of sale of future things which must be

determinate or specific. (Article 1462 of NCC).
International Football in Conflicts of Law– A situation wherein the

legal issue would be determined by laws of 2 different countries, if
the courts involved in such 2 countries refuse to defer to its own laws
and refer the issue back at each other for proper determination. (Ex.
A, died in the Philippines but he is a national of California, U.S. The conflict
arises since the under the law of California, the law of the place where the
deceased is domiciled shall govern in the event that he is not a resident of
California at the time of death but Art. 16 of the NCC provides that the national
law of the person whose succession is under consideration shall govern. In
this case, the Court resolved the successional rights under Philippine Laws to
prevent international football or tossing back and forth of the problem
between the states involved).
“The court of the domicile cannot and should not refer the case back to
California; such action would leave the issue incapable of determination
because the case will then be like a football, tossed back and forth between
the two states, between the country of which the decedent was a citizen and
the country of his domicile.” (G.R. No. L-16749. January 31, 1963. IN THE
MATTER OF THE TESTATE ESTATE OF EDWARD E. CHRISTENSEN,
DECEASED. ADOLFO C. AZNAR, Executor and LUCY CHRISTENSEN, Heir of the
deceased, Executor and Heir-appellees, vs. HELEN CHRISTENSEN
GARCIA, oppositor-appellant.)
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A mother may be deprived of the custody of her child who is below

seven years of age for compelling reasons- Instances of unsuitability are
neglect, abandonment, unemployment and immorality, habitual drunkenness,
drug addiction, maltreatment of the child, insanity, and affliction with a
communicable illness. (G.R. No. 122906. February 7, 2002. DINAH B.
TONOG, petitioner, vs. COURT OF APPEALS and EDGAR V.
DAGUIMOL, respondents.)
Rebus sic stantibus in civil law- When the service has become so difficult
as to be manifestly beyond the contemplation of the parties, the obligor may
also be released therefrom, in whole or in part. (Article 1267 of NCC)
Delayed Accession/Avulsion- Whenever the current of a river, creek or

torrent segregates from an estate on its bank a known portion of land and
transfers it to another estate, the owner of the land to which the segregated
portion belonged retains the ownership of it, provided that he removes the
same within two years. (Article 459. NCC)
Tradito Longa Manu- The delivery of movable property may likewise be

made by the mere consent or agreement of the contracting parties, if the thing
sold cannot be transferred to the possession of the vendee at the time of the
sale;
Traditio Brevi Manu - or if the latter already had it in his possession for any
other reason. (Article 1499 NCC)
Constitum possessorium- vendor sells the thing but retains possession in

some other capacity. (Article 1500 NCC)
Equitable estoppel- The doctrine of equitable estoppel states that when one
of the two innocent persons, each guiltless of any intentional or moral wrong,
must suffer a loss, it must be borne by the one whose erroneous conduct,
either by omission or commission, was the [proximate] cause of injury.
Exception: if there is contributory negligence on the part of the other party.
Both will share the loss proportionately. (Metrobank v Cabilzo G.R. No. 154469
December 6, 2006)
What law governs in case the contract involves parties who do not
have the same nationality/involving nationals of 2 different
countries?
(1) The parties may choose the governing law; and
(2) in the absence of such a choice, the applicable law is that of the State that
"has the most significant relationship [or connection] to the
transaction and the parties.
Lex Loci Solutionis- all matters relating to the time, place, and manner of
performance and valid excuses for non-performance are determined by the
law of the place of performance. (G.R. No. 140047. July 13, 2004. PHILIPPINE
EXPORT AND FOREIGN LOAN GUARANTEE CORPORATION ,petitioner, vs. V.P.
EUSEBIO CONSTRUCTION, INC.; 3-PLEX INTERNATIONAL, INC.; VICENTE P.
EUSEBIO; SOLEDAD C. EUSEBIO; EDUARDO E. SANTOS; ILUMINADA
SANTOS; AND FIRST INTEGRATED BONDING AND INSURANCE COMPANY,
INC., respondents.)
Article 2184- It is disputably presumed that a driver was negligent, if he had

been found guilty of reckless driving or violating traffic regulations at least
twice within the next preceding two months.
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Article 2185-It is presumed that a person driving a motor vehicle has been
negligent if at the time of the mishap, he was violating any traffic regulation
Quasi-tort/Vicarious liability/Imputed Negligence- is a legal doctrine

that assigns liability for an injury to a person who did not cause the
injury but who has a particular legal relationship to the person who did
act negligently. (Article 2180 NCC; Article 219 Family Code; Article 23 NCC)
Criminal negligence, that is, reckless imprudence, is not one of the three
crimes mentioned in Article 33 of the Civil Code which authorizes the
institution of an independent civil action, that is, of an entirely separate and
distinct civil action for damages, which shall proceed independently of the
criminal prosecution and shall be proved only by a preponderance of evidence.
(G.R. No. L-26737. July 31, 1969. LAURA CORPUS, and the minors RICARDO,
TERESITA and CORAZON, all surnamed MARCIA and represented by their
mother LAURA CORPUS, plaintiffs-appellants, vs. FELARDO PAJE and THE
VICTORY LINER TRANSPORTATION CO., INC., defendants-appellees.)
Elements of res ipsa loquitur

1. The accident is of a kind which ordinarily does not occur in the absence of
someones negligence;
2. It is caused by an instrumentality within the exclusive control of the
defendant or defendants; and
3. The possibility of contributing conduct which would make the plaintiff
responsible is eliminated.
In the above requisites, the fundamental element is the control of the

instrumentality which caused the damage. Such element of control must
be shown to be within the dominion of the defendant. (Ramos vs CA. G.R. No.
124354. December 29, 1999)
Accion pauliana- is an action to rescind contracts in fraud of creditors.

However, jurisprudence is clear that the following successive measures must
be taken by a creditor before he may bring an action for rescission of an
allegedly fraudulent contract:
(1) exhaust the properties of the debtor through levying by attachment and
execution upon all the property of the debtor, except such as are exempt
by law from execution;
(2) exercise all the rights and actions of the debtor, save those personal to
him (accion subrogatoria); and
(3) seek rescission of the contracts executed by the debtor in fraud of their
rights (accion pauliana).
It is thus apparent that an action to rescind, or an accion pauliana, must be

of last resort, availed of only after the creditor has exhausted all the properties
of the debtor not exempt from execution or after all other legal remedies have
been exhausted and have been proven futile. (G.R. No. 144169. March 28,
2001 Khe Hong Cheng v. Court of Appeals)
Presumed-identity approach– Also known as doctrine of processual

presumption (G.R. No. 178551. October 11, 2010. ATCI OVERSEAS
CORPORATION, AMALIA G. IKDAL and MINISTRY OF PUBLIC HEALTH-KUWAIT
Petitioners, - versus - MA. JOSEFA ECHIN,Respondent.)
Doctrine of Triennial Cohabitation- An exception to the principle of

potency. The doctrine states that the husband is presumed to be impotent if
no sexual intercourse ensued between him and his wife or if the wife remains
a virgin within 3 years from the celebration of the marriage.
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Presumptive Personality- Birth determines personality; but the conceived

child shall be considered born for all purposes that are favorable to it, provided
it be born later with the conditions specified in the following article. (Article
40 of NCC)
Doctrine of imputed contributory negligence– states that the

contributory negligence of the plaintiff bars recovery against a negligent
defendant when the plaintiff would be vicariously liable for the negligent acts
of the defendant.
Nemo dat quod non habet– No one can give what he does not have.
Thus, since respondent’s predecessor-in-interest Cadwising appeared not to
have any right to the subject property, he transferred no better right to his
transferees, including respondent. (G.R. No. 158385. February 12, 2010.
MODESTO PALALI, Petitioner, vs. JULIET AWISAN, represented by her
Attorney-in-Fact GREGORIO AWISAN, Respondent.)
Respectable minority as a defense in medical malpractice - According

to this test, a deviation from a higher standard of care practiced by the
majority is excusable when it is shown that a respectable minority of
physicians [few expert specialists] approved of the course of action selected;
only when it is shown that a respectable minority of physicians approved of a
course of action should a medical malpractice case be taken from the jury.
(880 P.2d 1188. September 12, 1994. The STATE BOARD OF MEDICAL
EXAMINERS, Petitioner, v. Brian L. McCROSKEY, M.D., Respondent.
Forum non-conveniens- a court, in conflicts-of-laws cases, may refuse

impositions on its jurisdiction where it is not the most convenient or
available forum and the parties are not precluded from seeking
remedies elsewhere. Moreover, the propriety of dismissing a case based on
the principle of forum non conveniens requires a factual determination; hence,
it is more properly considered as a matter of defense. While it is within the
discretion of the trial court to abstain from assuming jurisdiction on this
ground, it should do so only after vital facts are established, to determine
whether special circumstances require the courts desistance. (G.R. No.
162894. RAYTHEON INTERNATIONAL, INC., Petitioner, vs. STOCKTON W.
ROUZIE, JR., Respondent.)
Practical reasons when courts may refuse to entertain a case even

though the exercise of jurisdiction is authorized by law:
1) The belief that the matter can be better tried and decided elsewhere, either
because the main aspects of the case transpired in a foreign jurisdiction or
the material witnesses [or availability of evidence] have their residence
there;
2) The belief that the non-resident plaintiff sought the forum, a practice known
as forum shopping, merely to secure procedural advantages or to convey
or harass the defendant;
3) The unwillingness to extend local judicial facilities to non- residents or aliens
when the docket may already be overcrowded;
4) The inadequacy of the local judicial machinery for effectuating t he right
sought to be maintained; and
5) The difficulty of ascertaining foreign law. (Puyat v. Zabarte. 405 Phil. 413
(2001) [Per J. Panganiban, Third Division])
Doctrine of Marshalling of Assets- When partnership property and the

individual properties of the partners are in possession of a court for
distribution, partnership creditors shall have priority on partnership property
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and separate creditors on individual property, saving the rights of lien or

secured creditors.[Article 1839 (8). New Civil Code]
Anaconda Clause/Mother Hubbard Clause/Dragnet Clause/Blanket
mortgage clause- is one which is specifically phrased to subsume all debts
of past or future origins. Such clauses are carefully scrutinized and strictly
construed. Mortgages of this character enable the parties to provide
continuous dealings, the nature or extent of which may not be known or
anticipated at the time, and they avoid the expense and inconvenience of
executing a new security on each new transaction. A dragnet clause
operates as a convenience and accommodation to the borrowers as it
makes available additional funds without their having to execute
additional security documents, thereby saving time, travel, loan
closing costs, costs of extra legal services, recording fees, et
cetera. Indeed, it has been settled in a long line of decisions that mortgages
given to secure future advancements are valid and legal contracts, and the
amounts named as consideration in said contracts do not limit the amount for
which the mortgage may stand as security if from the four corners of the
instrument the intent to secure future and other indebtedness can be
gathered. (G.R. No. 150197. July 28, 2005. PRUDENTIAL BANK, Petitioner,
vs. AUSTRIA-MARTINEZ, DON A. ALVIAR and GEORGIA B. ALVIAR,
Respondents. )
Agency coupled with interest can still be revoked if there is just cause
In this appeal, it is first contended by the appellant Coleongco that the power
of attorney (Exhibit "C") was made to protect his interest under the financing
agreement (Exhibit "B") and was one coupled with an interest that the
appellee Claparols had no legal power to revoke. This point cannot be
sustained. The financing agreement itself already contained clauses for the
protection of appellant's interest, and did not call for the execut ion of any
power of attorney in favor of Coleongco.
But granting appellant's view, it must not be forgotten that a power of

attorney can be made irrevocable by contract only in the sense that
the principal may not recall it at his pleasure; but coupled with
interest or not, the authority certainly can be revoked for a just cause,
such as when the attorney-in-fact betrays the interest of the principal,
as happened in this case. It is not open to serious doubt that the irrevocability
of the power of attorney may not be used to shield the perpetration of acts in
bad faith, breach of confidence, or betrayal of trust, by the agent for that
would amount to holding that a power coupled with an interest authorizes the
agent to commit frauds against the principal. (G.R. No. L-18616, March 31,
1964. VICENTE M. COLEONGCO, plaintiff-appellant, vs. EDUARDO L.
CLAPAROLS, defendant-appellee.)
Trusts ex maleficio/trusts ex delicto/trusts de son tort- trusts by

operation of law, indirect trusts and involuntary trusts arise by legal
implication based on the presumed intention of the parties or on equitable
principles independent of the particular intention of the parties. They are those
which, without being expressed, are deducible from the nature of the
transaction as matters of intent or, independently of the particular intention
of the parties, as being inferred from the transaction by operation of law
basically by reason of equity.
They arise not by any word or phrase, either expressly or impliedly, evincing
a direct intention to create a trust, but one which arises in ord er to satisfy
the demands of justice. they are construed against one who by actual or
constructive fraud, duress, abuse of confidence, commission of a wrong or any
form of unconscionable conduct, artifice, concealment of questionable means,
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or who in any way against equity and good conscience has obtained or holds
the legal right to property which he ought not, in equity and good conscience,
hold and enjoy.
They are aptly characterized as fraud-rectifying trust, imposed by equity to

satisfy the demands of justice and to defeat or prevent the wrongful act of
one of the parties. Constructive trusts are illustrated in Articles 1450, 1454,
1455 and 1456 of the NCC. (G.R. No. 175073. August 15, 2011. ESTATE OF
MARGARITA D. CABACUNGAN, represented by LUZ LAIGO-ALI, Petitioner, vs.
MARILOU LAIGO, PEDRO ROY LAIGO, STELLA BALAGOT and SPOUSES MARIO
B. CAMPOS AND JULIA S. CAMPOS, Respondents.)
Resulting trusts- arise from the nature or circumstances of the consideration

involved in a transaction whereby one person becomes invested with legal title
but is obligated in equity to hold his title for the benefit of another. This is
based on the equitable doctrine that valuable consideration and not legal title
is determinative of equitable title or interest and is always presumed to have
been contemplated by the parties. Such intent is presumed as it is not
expressed in the instrument or deed of conveyance and is to be found in the
nature of their transaction. Implied trusts of this nature are hence describable
as intention-enforcing trusts. Specific examples of resulting trusts may be
found in the Civil Code, particularly Articles 1448, 1449, 1451, 1452 and 1453
of the NCC.
A resulting trust, for instance, arises where, there being no fraud or violation
of the trust, the circumstances indicate intent of the parties that legal title in
one be held for the benefit of another. It also arises in some instances where
the underlying transaction is without consideration, such as that contemplated
in Article 1449 of the Civil Code. Where property, for example, is gratuitously
conveyed for a particular purpose and that purpose is either fulfilled or
frustrated, the court may affirm the resulting trust in favor of the grantor or
transferor, where the beneficial interest in property was not intended to vest
in the grantee. (G.R. No. 175073. August 15, 2011. ESTATE OF MARGARITA
D. CABACUNGAN, represented by LUZ LAIGO-ALI, Petitioner, vs. MARILOU
LAIGO, PEDRO ROY LAIGO, STELLA BALAGOT and SPOUSES MARIO B.
CAMPOS AND JULIA S. CAMPOS, Respondents.)
Tacita reconduccion/implied new lease- If at the end of the contract the

lessee should (1) continue enjoying the thing leased for fifteen days with the
(2) acquiescence of the lessor, and (3) unless a notice to the contrary [or to
vacate] by either party has previously been given, it is understood that there
is an implied new lease, not for the period of the original contract, but for the
time established in Articles 1682 and 1687. The other t erms of the original
contract shall be revived. (Article 1670 of the NCC)
Chattel mortgage can only secure obligations existing at the time the
mortgage is constituted-
While a pledge, real estate mortgage, or antichresis may exceptionally secure
after-incurred obligations so long as these future debts are accurately
described, a chattel mortgage, however, can only cover obligations
existing at the time the mortgage is constituted. (G.R. No. 103576
August 22, 1996 ACME SHOE, RUBBER & PLASTIC CORPORATION and CHUA
PAC, petitioners, vs. HON. COURT OF APPEALS, BANK OF THE PHILIPPINES
and REGIONAL SHERIFF OF CALOOCAN CITY, respondents.)
Waiver Consciente- If the vendee has renounced the right to warranty

[without knowledge of risks of eviction] in case of eviction, and eviction should
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take place, the vendor shall only pay the value which the thing sold had at the
time of the eviction. (Article 1554, First Sentence R.A. 386)
Waiver Intencionada- Should the vendee have made the waiver with
knowledge of the risks of eviction and assumed its consequences, the vendor
shall not be liable. (Article 1554, Second Sentence R.A. 386)
Nuncupative will- is an oral will that must have two witnesses and can only
deal with the distribution of personal property. Real property cannot be
transferred through a nuncupative will. A nuncupative will is considered a
"deathbed" will, meaning that it is a safety for people struck with a terminal
illness and a written will is not able to be drafted. (See Matias vs Alvarez. G.R.
No. L-4077. March 17, 1908, case when nuncupative wills are still recognized
in this jurisdiction)
Bank deposits are in the nature of irregular deposits. They are really loans
because they earn interest. All kinds of bank deposits, whether fixed, savings,
or current are to be treated as loans and are to be covered by the law on
loans. (Serrano v. Central Bank of the Philippines. 96 SCRA 96)
Doctrine of attractive nuisance (statement of the principle)

One who maintains on his premises dangerous instrumentalities or appliances
of a character likely to attract children in play, and who fails to exercise
ordinary care to prevent children from playing therewith or resorting thereto,
is liable to a child of tender years who is injured thereby, even if the child is
technically a trespasser in the premises.
The principle reason for the doctrine is that the condition or appliance in
question although its danger is apparent to those of age, is so enticing or
alluring to children of tender years as to induce them to approach, get on or
use it, and this attractiveness is an implied invitation to such children.
Instances when it is not applicable:

Now, is a swimming pool or water tank an instrumentality or appliance likely
to attract the little children in play? In other words is the body of water an
attractive nuisance?
The great majority of American decisions say no.
The attractive nuisance doctrine generally is not applicable to bodies of water,

artificial as well as natural, in the absence of some unusual condition or
artificial feature other than the mere water and its location.
There are numerous cases in which the attractive nuisance doctrine has not
been held not to be applicable to ponds or reservoirs, pools of water, streams,
canals, dams, ditches, culverts, drains, cesspools or sewer pools, . . . (65
C.J.S., p. 476 et seg. citing decisions of California, Georgia, Idaho, Illinois,
Kansas, Iowa, Louisiana, Miss., Missouri, Montana, Oklahoma, Pennsylvania,
Tennessee, Texas, Nebraska, Wisconsin.)
In fairness to the Court of Appeals it should be stated that the above volume
of Corpus Juris Secundum was published in 1950, whereas its decision was
promulgated on September 30, 1949.
The reason why a swimming pool or pond or reservoir of water is not

considered an attractive nuisance was lucidly explained by the Indiana
Appellate Court as follows:
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Nature has created streams, lakes and pools which attract children. Lurking in
their waters is always the danger of drowning. Against this danger children
are early instructed so that they are sufficiently presumed to know the danger;
and if the owner of private property creates an artificial pool on his own
property, merely duplicating the work of nature without adding any new
danger . . . (he) is not liable because of having creat ed an "attractive
nuisance." Anderson vs. Reith-Riley Const. Co., N. E., 2nd, 184, 185; 112 Ind.
App., 170.
Therefore, as petitioner's tanks are not classified as attractive nuisance, the

question whether the petitioner had taken reasonable precautions be comes
immaterial. (G.R. No. L-3422. June 13, 1952. HIDALGO ENTERPRISES,
INC., petitioner, vs. GUILLERMO BALANDAN, ANSELMA ANILA and THE COURT
OF APPEALS, respondents.)
Doctrine of last clear chance- provides that where both parties are
negligent but the negligent act of one is appreciably later in point of time than
that of the other, or where it is impossible to determine whose fault or
negligence brought about the occurrence of the incident, the one who had the
last clear opportunity to avoid the impending harm but failed to do so, is
chargeable with the consequences arising therefrom.
Stated differently, the rule is that the antecedent negligence of a person does
not preclude recovery of damages caused by the supervening negligence of
the latter, who had the last fair chance to prevent the impending harm by the
exercise of due diligence.
Instances when it does not apply:
(1) No preceding negligence on the part of the other party - To reiterate,

the proximate cause of the collision was the petitioner’s negligence in ensuring
that motorists and pedestrians alike may safely cross the railroad track. The
unsuspecting driver and passengers of the jeep did not have any participation
in the occurrence of the unfortunate incident which befell them. Likewise, they
did not exhibit any overt act manifesting disregard for their own safety. Thus,
absent preceding negligence on the part of the respondents, the
doctrine of last clear chance cannot be applied.(PHILIPPINE NATIONAL
RAILWAYS CORPORATION, JAPHET ESTRANAS and BEN SAGA, Petitioners, vs
PURIFICACION VIZCARA, MARIVIC VIZCARA, CRESENCIA A. NATIVIDAD,
HECTOR VIZCARA, JOEL VIZCARA and DOMINADOR ANTONIO, Respondents.)
(2) Breach of contract of carriage - Contrary to the petitioner’s contention,

the principle of last clear chance is inapplicable in the instant case, as it only
applies in a suit between the owners and drivers of two colliding vehicles. It
does not arise where a passenger demands responsibility from the
carrier to enforce its contractual obligations, for it would be inequitable
to exempt the negligent driver and its owner on the ground that the other
driver was likewise guilty of negligence. (G.R. No. 138060. September 1,
2004. WILLIAM TIU, doing business under the name and style of D Rough
Riders, and VIRGILIO TE LAS PIAS petitioners, vs. PEDRO A. ARRIESGADO,
BENJAMIN CONDOR, SERGIO PEDRANO and PHILIPPINE PHOENIX SURETY
AND INSURANCE, INC., respondents.)
(3) In case of collision of vessels/maritime collisions - it will be seen

that the trial judge was of opinion that the vessels were jointly liable for the
loss resulting from the sinking of the launch. But actions for damages
resulting from maritime collisions are governed in this jurisdiction by
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the provisions of section 3, title 4, Book III of the Code of Commerce,

and among these provisions we find the following:
ART. 827. If both vessels may be blamed for the collision, each
one shall be liable for its own damages, and both shall be jointly
responsible for the loss and damages suffered by their ca rgoes.
In disposing of this case the trial judge apparently had in mind that portion of
the section which treats of the joint liability of both vessels for loss or damages
suffered by their cargoes. In the case at bar, however, the only loss incurred
was that of the launch Euclid itself, which went to the bottom soon after the
collision. Manifestly, under the plain terms of the statute, since the evidence
of record clearly discloses, as found by the trail judge, that "both vessels may
be blamed for the collision," each one must be held may be blamed for its own
damages, and the owner of neither one can recover from the other in an action
for damages to his vessel.
Counsel for the plaintiff, basing his contention upon the theory of the facts as
contended for by him, insisted that under the doctrine of "the last clear
chance," the defendant should be held liable because, as he insists, even if
the officers on board the plaintiff's launch were negligence in failing to exhibit
proper lights and in failing to take the proper steps to keep out of the path of
the defendant's vessel, nevertheless the officers on defendant's vessel, by the
exercise of due precautions might have avoided the collision by a very simple
maneuver. But it is sufficient answer to this contention to point out
that the rule of liability in this jurisdiction for maritime accidents such
as that now under consideration is clearly, definitely, and
unequivocally laid down in the above-cited article 827 of the Code of
Commerce; and under that rule, the evidence disclosing that both
vessels were blameworthy, the owners of either can successfully
maintain an action against the other for the loss or injury of his vessel.
(G.R. No. L-8325. March 10, 1914. C. B. WILLIAMS, plaintiff-appellant, vs.
TEODORO R. YANGCO, defendant-appellant.)
Principle of Exterritoriality– Even if the act be done abroad, still if executed

before Philippines diplomatic and consular officials, the solemnities of
Philippine Laws shall be observed. The theory is that the act is bei ng done
within the extension of Philippine Territory. (Paras. Volume 1. Persons and
Family Relations. 2008)
Emergency rule- Under the "emergency rule", an individual who suddenly

finds himself in a situation of danger and is required to act without much t ime
to consider the best means that may be adopted to avoid the impending
danger, is not guilty of negligence if he fails to undertake what subsequently
and upon reflection may appear to be a better solution, unless the emergency
was brought by his own negligence.
While the emergency rule applies to those cases in which reflective thought,
or the opportunity to adequately weigh a threatening situation is absent, the
conduct which is required of an individual in such cases is dictated not
exclusively by the suddenness of the event which absolutely negates
thoroughful care, but by the over-all nature of the circumstances.(G.R. No.
115024. February 7, 1996. MA. LOURDES VALENZUELA, petitioner,
vs. COURT OF APPEALS, RICHARD LI and ALEXANDER COMMERCIAL,
INC., respondents.G.R. No. 117944. February 7, 1996.RICHARD LI, petitioner,
vs. COURT OF APPEALS and LOURDES VALENZUELA, respondents.)
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Expanded definition of builder in good faith under Art. 448 of NCC:

(1) We agree that ERNESTO and wife were builders in good faith in view of
the peculiar circumstances under which they had constructed the
RESIDENTIAL HOUSE. As far as they knew, the LAND was owned by
ERNESTO's mother-in-law who, having stated they could build on the
property, could reasonably be expected to later on give them the
LAND. (G.R. No. L-57288 April 30, 1984 LEONILA SARMINETO, petitioner, vs.
HON. ENRIQUE A. AGANA, District Judge, Court of First Instance of Rizal,
Seventh Judicial District, Branch XXVIII, Pasay City, and SPOUSES ERNESTO
VALENTINO and REBECCA LORENZO-VALENTINO, respondents.)
(2) However, when, as in this case, the co-ownership is terminated by

the partition and it appears that the house of defendants overlaps or
occupies a portion of 5 square meters of the land pertaining to
plaintiffs which the defendants obviously built in good faith, then the
provisions of Article 448 of the new Civil Code should apply. Manresa and
Navarro Amandi agree that the said provision of the Civil Code may apply even
when there was co-ownership if good faith has been established. (G.R. No. L-
49219 April 15, 1988. SPOUSES CONCEPCION FERNANDEZ DEL CAMPO and
ESTANISLAO DEL CANTO, plaintiffs-appellees, vs. BERNARDA
FERNANDEZABESIA, defendant-appellant.)
(3) Thus in strict point of law, Article 448 is not apposite to the case at bar.
Nevertheless, we believe that the provision therein on indemnity may be
applied by analogy considering that the primary intent of Article 448 is to
avoid a state of forced co-ownership and that the parties, including the two
courts below, in the main agree that Articles 448 and 546 of the Civil Code
are applicable and indemnity for the improvements may be paid although they
differ as to the basis of the indemnity. [Pecson was the owner of a commercial
lot located in Kamias Street, Quezon City, on which he built a four-door two-
storey apartment building. For his failure to pay realty taxes amounting
to twelve thousand pesos (P12, 000.00), the lot was sold at public auction
by the city Treasurer of Quezon City] (PEDRO P. PECSON, petitioner, vs.
COURT OF APPEALS, SPOUSES JUAN NUGUID and ERLINDA
NUGUID, respondents. G.R. No. 115814 May 26, 1995)
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TAXATION LAW
Loss limitation rule – Losses from sales or exchange capital assets shall be
allowed only to the extent of the gains from such sales or exchanges. If a bank
or trust company incorporated under the laws of the Philippines, a substantial
part of whose business is the receipt of deposits, sells any bond, debenture,
note, or certificate or other evidence of indebtedness issued by any
corporation (including one issued by a government or political subdivision
thereof), with interest coupons or in registered form, any loss resulting from
such sale shall not be subject to the foregoing limitation and shall not be
included in determining the applicability of such limitation to other losses.
(Section 39 (C) of NIRC)
Capital losses are allowed to be deducted only to the extent of capital gains,
i.e., gains derived from the sale or exchange of capital assets, and not from
any other income of the taxpayer. (G.R. No. 125508. July 19, 2000. CHINA
BANKING CORPORATION, petitioner, vs. COURT OF APPEALS,
COMMISSIONER OF INTERNAL REVENUE and COURT OF TAX
APPEALS, respondents.)
Appeal will not suspend the collection of tax; Exception

When, in the view of the CTA, the collection may jeopardize the interest of the
Government and/or the taxpayer, it may suspend the said collection and
require the taxpayer either to deposit the amount claimed or to file a
surety bond. (Section 11 of R.A. No. 1125)
Exception to the posting of the amount claimed or bond to restrain

collection of tax
The Court still holds that the CTA has ample authority to issue injunctive writs
to restrain the collection of tax and to even dispense with the deposit of the
amount claimed or the filing of the required bond, whenever the method
employed by the CIR in the collection of tax jeopardizes the interests of a
taxpayer for being patently in violation of the law.
[Respondent Court acted with grave abuse of discretion amounting to lack or

excess of jurisdiction in requiring Petitioners to post a cash bond in the
amount of P3,298,514,894.35 or a surety bond in the amount of
P4,947,772,341.53, which is effectively an impossible condition given that
their undisputed net worth is only P1,185,984,697.00].
From all the foregoing, it is clear that the authority of the courts to issue
injunctive writs to restrain the collection of tax and to dispense with
the deposit of the amount claimed or the filing of the required bond is
not simply confined to cases where prescription has set in. As
explained by the Court in those cases, whenever it is determined by
the courts that the method employed by the Collector of Internal
Revenue in the collection of tax is not sanctioned by law, the bond
requirement under Section 11 of R.A. No. 1125 should be dispensed
with. The purpose of the rule is not only to prevent jeopardizing the interest
of the taxpayer, but more importantly, to prevent the absurd situation wherein
the court would declare “that the collection by the summary methods of
distraint and levy was violative of law, and then, in the same breath require
the petitioner to deposit or file a bond as a prerequisite for the issuance of a
writ of injunction. (G.R. No. 213394. April 6, 2016. SPOUSES. EMMANUEL D.
PACQUIAO and JINKEE J. PACQUIAO; Petitioners, vs. THE COURT OF TAX
APPEALS - FIRST DIVISION and THE COMMISSION OF INTERNAL REVENUE,
Respondents)
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Predominance test- In determining the main or principal business of a

taxpayer, we apply this test. Under this test, if more than fifty (50%) of
its gross sales and/or gross receipts comes from its business/es
subject to VAT, its main/principal business falls within the VAT
system making its status as a VAT person. Otherwise, he cannot be
considered as a VAT person eligible for the election provided for under Section
109(2) of the Tax Code.
(https://www.bir.gov.ph/index.php/tax-information/value-added-tax.html)
Estimated Tax- Definition of Estimated Tax. - In the case of an individual,

the term "estimated tax" means the amount which the individual declared as
income tax in his final adjusted and annual income tax return for the preceding
taxable year minus the sum of the credits allowed under this Title against the
said tax.
If, during the current taxable year, the taxpayer reasonable expects to pay a
bigger income tax, he shall file an amended declaration during any interval of
installment payment dates. (SEC. 74 (C) R.A. 8484/NIRC)
Bracket Creep- The process by which inflation pushes individuals into higher
tax brackets occurs. The effect would be a heavier tax burden with no real
improvement in the taxpayer's economic position. Wage and salary-earners
are especially vulnerable. Even if a worker gets a raise in wages this year, the
raise will be illusory if the prices of consumer goods rise in the same
proportion. If her marginal tax rate also increased, the result would actually
be a decrease in the taxpayer's real disposable income . (G.R. No. 184450.
JAIME N. SORIANO, MICHAEL VERNON M. GUERRERO, MARY ANN L. REYES,
MARAH SHARYN M. DE CASTRO and CRIS P. TENORIO, Petitioners, vs.
SECRETARY OF FINANCE and the COMMISSIONER OF INTERNAL REVENUE,
Respondents.)
Ruling of first impression - These refers to the rulings, opinion and

interpretations of the Commissioner of Internal Revenue with respect to
the provisions of the NIRC and other tax laws without established
precedents. Provided, however, that the term shall include reversal,
modification or revocation of any existing ruling. (Revenue
Administrative Order No. 1-99 dated February 5, 1999)
Example: BIR Ruling [DA-291-99] did not only expand but likewise
misapplied BIR Ruling 152-88 dated April 19, 1988 issued by the
Commissioner of Internal Revenue. The foregoing ruling provides that the
specific tax on the base stocks purchased from BOI-registered local refiners
such as the Philippine Petroleum Corporation (PPC) are already considered
fully paid and that the lubricating oils and greases produced from basestocks
and additives on which the specific tax has already been pa id are no longer
subject to specific tax pursuant to Sec. 145 (a) (1) of the Tax Code, as
amended by Executive Order No. 273. Clearly, the ruling speaks of tax
exemptions found in Sec. 145 (a) (1) of the Tax Code as amended by E.O. No.
273.
This is completely different from the subject of BIR Ruling [DA-291-99] which
pertains to the tax exemption of TWA, Inc. as a CBBE pursuant to R.A. 6810
otherwise known as the "Kalakalan 20". In other words, the cited ruling of first
impression [BIR Ruling 152-88] does not pertain to excise tax granted to
CBBEs. It refers to specific tax on base stocks purchased from SOl -registered
local refiners such as the Philippine Petroleum Corporation (PPC) which is
totally distinct from the subject of BIR Ruling [DA-291-99] which deals with
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the excise tax exemption of CBBEs ~ 6 Decision C.T.A. EB No. 143 Page 24 of
30 granted by R.A. 6810.
Therefore, on its face, BIR Ruling [DA-291-99] has no basis in view of its
failure to cite a ruling of first impression dealing with the same subject as what
it supposedly reiterates. What made matters worse is that BIR Ruling
[DA-291-99] extended the tax exemptions of a CBBE (TWA, Inc.) to
other entities (Lubwell and Filpride) that are not entitled to the tax
exemptions granted to CBBEs. TWA, Inc. is the manufacturer entitled to
tax exemptions under R.A. 6810 whereas Lubwell is the "owner or possessor"
of the manufactured petroleum products.
As stated above, the tax exemptions of a CBBE is personal in the sense

that it refers to the entity only but BIR Ruling [DA-291-99] extended
such exemption to Lubwell and Filpride which are not duly registered
CBBE's under R.A. 6810. Thus, the Deputy Commissioner of the BIR
Legal and Enforcement Group had exceeded his delegated authority
to render rulings that merely reiterates previous rulings of first impression
validly issued by the BIR Commissioner.
In effect, said Deputy Commissioner rendered a ruling of first impression

which he has no authority to do under Sec. 7 (a) of the NIRC of 1997. Hence,
BIR Ruling [DA-291-99] is void and of no effect. (C.T.A. EB No. 143. C.T.A.
Case No. 6609. MAR 07 2007. LUBWELL CORPORATION, Petitioner, vs.
COMMISSIONER OF INTERNAL REVENUE, Respondent.)
Rulings with established precedents- These shall refer to mere reiteration

of previous rulings, opinion and interpretations of the Commissioner, as
delegated to duly authorize internal revenue officers. (Revenue Administrative
Order No. 1-99 dated February 5, 1999/C.T.A. EB No. 143. C.T.A. Case No.
6609. MAR 07 2007. LUBWELL CORPORATION, Petitioner, vs. COMMISSIONER
OF INTERNAL REVENUE, Respondent.)
What powers of the commissioner cannot be delegated?

The Commissioner may delegate the powers vested in him under the pertinent
provisions of this Code to any or such subordinate officials with the rank
equivalent to a division chief or higher, subject to such limitations and
restrictions as may be imposed under rules and regulations to be promulgated
by the Secretary of Finance, upon recommendation of the Commissioner:
Provided, however, That the following powers of the Commissioner shall
not be delegated:
(a) The power to recommend the promulgation of rules and regulations by the
Secretary of Finance;
(b) The power to issue rulings of first impression or to reverse, revoke or

modify any existing ruling of the Bureau;
(c) The power to compromise or abate, under Sec. 204 (A) and (B) of this
Code, any tax liability: Provided, however, That assessments issued by
the regional offices involving basic deficiency taxes of Five hundred
thousand pesos (P500,000) or less, and minor criminal violations, as may
be determined by rules and regulations to be promulgated by the
Secretary of finance, upon recommendation of the Commissioner,
discovered by regional and district officials, may be compromised by a
regional evaluation board which shall be composed of the Regional
Director as Chairman, the Assistant Regional Director, the heads of the
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Legal, Assessment and Collection Divisions and the Revenue District

Officer having jurisdiction over the taxpayer, as members; and
(d) The power to assign or reassign internal revenue officers to establishments

where articles subject to excise tax are produced or kept. (SEC. 7 of
NIRC)
Best evidence obtainable rule- In ascertaining the correctness of any

return, or in making a return when none has been made, or in determining
the liability of any person for any internal revenue tax, or in collecting any
such liability, or in evaluating tax compliance, the Commissioner is authorized:
(A) To examine any book, paper, record, or other data which may be
relevant or material to such inquiry;
(B) To obtain on a regular basis from any person other than the person
whose internal revenue tax liability is subject to audit or
investigation, or from any office or officer of the national and local
governments, government agencies and instrumentalities,
including the Bangko Sentral ng Pilipinas and government-owned
or -controlled corporations, any information such as, but not limited
to, costs and volume of production, receipts or sales and gross incomes of
taxpayers, and the names, addresses, and financial statements of
corporations, mutual fund companies, insurance companies, regional
operating headquarters of multinational companies, joint accounts,
associations, joint ventures of consortia and registered partnerships, and
their members;
(C) To summon the person liable for tax or required to file a return, or
any officer or employee of such person, or any person having
possession, custody, or care of the books of accounts and other
accounting records containing entries relating to the business of
the person liable for tax, or any other person, to appear before the
Commissioner or his duly authorized representative at a time and
place specified in the summons and to produce such books, papers,
records, or other data, and to give testimony;
(D) To take such testimony of the person concerned, under oath, as may
be relevant or material to such inquiry; and
(E) To cause revenue officers and employees to make a canvass from

time to time of any revenue district or region and inquire after and
concerning all persons therein who may be liable to pay any
internal revenue tax, and all persons owning or having the care,
management or possession of any object with respect to which a tax is
imposed. (SEC. 5 of NIRC)
“We agree with the contention of the petitioner that the best evidence
obtainable may consist of hearsay evidence, such as the testimony of
third parties or accounts or other records of other taxpayers similarly
circumstanced as the taxpayer subject of the investigation, hence,
inadmissible in a regular proceeding in the regular courts. Moreover, the
general rule is that administrative agencies such as the BIR are not bound by
the technical rules of evidence. It can accept documents which cannot be
admitted in a judicial proceeding where the Rules of Court are strictly
observed. It can choose to give weight or disregard such evidence, depending
on its trustworthiness.
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However, the best evidence obtainable under NIRC, as amended, does

not include mere photocopies of records/documents. The petitioner, in
making a preliminary and final tax deficiency assessment against a taxpayer,
cannot anchor the said assessment on mere machine copies of
records/documents. Mere photocopies of the Consumption Entries have no
probative weight if offered as proof of the contents thereof. The reason for
this is that such copies are mere scraps of paper and are of no probative value
as basis for any deficiency income or business taxes against a ta xpayer.
Indeed, in United States v. Davey, the U.S. Court of Appeals (2nd Circuit)
ruled that where the accuracy of a taxpayers return is being checked, the
government is entitled to use the original records rather than be forced to
accept purported copies which present the risk of error or tampering.” (G.R.
No. 136975. March 31, 2005. COMMISSION OF INTERNAL
REVENUE, petitioner, vs. HANTEX TRADING CO., INC., respondent.)
Authority of the Commissioner to Inquire into Bank Deposit Accounts

and Other Related information held by Financial Institutions
Notwithstanding any contrary provision of Republic Act No. 1405[otherwise
known as secrecy of bank deposits], Republic Act No. 6426, otherwise known
as the Foreign Currency Deposit Act of the Philippines, and othe r general or
special laws, the Commissioner is hereby authorized to inquire into the bank
deposits and other related information held by financial institutions of:
(1) A decedent to determine his gross estate; and
(2) Any taxpayer who has filed an application for compromise of his tax
liability under Section 204(A)(2) of this Code by reason of financial
incapacity to pay his tax liability.
In case a taxpayer files an application to compromise the payment of his tax

liabilities on his claim that his financial position demonstrates a clear inability
to pay the tax assessed, his application shall not be considered unless and
until he waives in writing his privilege under Republic Act No. 1405, Republic
Act No. 6426, otherwise known as the Foreign Currency Deposit Act of the
Philippines, or under other general or special laws, and such waiver shall
constitute the authority of the Commissioner to inquire into the bank deposits
of the taxpayer.
(3) A specific taxpayer or taxpayers subject of a request for the supply

of tax information from a foreign tax authority pursuant to an
international convention or agreement on tax matters to which the
Philippines is a signatory or a party of: Provided, That the information
obtained from the banks and other financial inst itutions may be used by the
Bureau of Internal Revenue for tax assessment, verification, audit and
enforcement purposes.
The term "foreign tax authority," as used herein, shall refer to the tax
authority or tax administration of the requesting State under the tax treaty or
convention to which the Philippines is a signatory or a party of. (SEC. 6 (F) of
NIRC as amended by R.A. 10021)
Non- Retroactivity of Rulings- Any revocation, modification or reversal of

any of the rules and regulations promulgated in accordance with the preceding
Sections or any of the rulings or circulars promulgated by the Commissioner
shall not be given retroactive application if the revocation, modification or
reversal will be prejudicial to the taxpayers, except in the following ca ses:
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(a) Where the taxpayer deliberately misstates or omits material facts from
his return or any document required of him by the Bureau of Internal Revenue;
(b) Where the facts subsequently gathered by the Bureau of Internal Revenue
are materially different from the facts on which the ruling is based; or
(c) Where the taxpayer acted in bad faith. (SEC. 246 of NIRC).
Willful blindness doctrine– Taxpayers can no longer raise the defense that
errors on their returns are not of their own doing/responsi bility but the fault
of the accountants or persons they hired. (CTA. EB CRIM. No. 006. People vs
Kintanar. Affirmed by Supreme Court in G.R. 196340)
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MERCANTILE LAW
Independence principle - provides that there are 3 contracts involved in a

letters of credit, the existence of one is independent from each other. As a
consequence, the buyer cannot order non-payment in case of irregularity or
non-performance of obligation. (Exception: Fraud Exception Principle).
(TRANSFIELD PHILIPPINES, INC., petitioner, vs. LUZON HYDRO
CORPORATION, AUSTRALIA and NEW ZEALAND BANKING GROUP LIMITED
and SECURITY BANK CORPORATION, respondents. G.R. No. 146717.
November 22, 2004.)
Contract of affreightment - is one in which the owner of the vessel leases

part or all of its space to haul goods for others. It is a contract for special
service to be rendered by the owner of the vessel and under such contract the
general owner retains the possession, command and navigation of the ship,
the charterer or freighter merely having use of the space in the vessel in return
for his payment of the charter hire. Common carrier remains as such, and a
stipulation exempting its agents or employees from liability arising from
negligence is void. (G.R. No. 101503 September 15, 1993.PLANTERS
PRODUCTS, INC., petitioner, vs. COURT OF APPEALS, SORIAMONT
STEAMSHIP AGENCIES AND KYOSEI KISEN KABUSHIKI
KAISHA, respondents.)
Nell Doctrine - Generally where one corporation sells or otherwise transfers

all of its assets to another corporation, the latter is not liable for the debts and
liabilities of the transferor.
Exceptions to the Nell Doctrine:

(1) where the purchaser expressly or impliedly agrees to assume such debts;
(2) where the transaction amounts to a consolidation or merger of the
corporations;
(3) where the purchasing corporation is merely a continuation of the selling
corporation; and
(4) where the transaction is entered into fraudulently in order to escape
liability for such debts. (G.R. No. L-20850. November 29, 1965. THE EDWARD J.
NELL COMPANY, petitioner, vs. PACIFIC FARMS, INC., respondent.)
Inchmaree clause- clause expressly included in a hull policy to cover loss or

damage thru breaking of shafts, bursting of the boiler or any damage to hull
or equipment or errors or faults in navigation or management of the vessel.
[Or an insurance covering perils of the ship] (CEBU SHIPYARD AND
ENGINEERING WORKS, INC., petitioner, vs. WILLIAM LINES, INC. and
PRUDENTIAL GUARANTEE and ASSURANCE COMPANY, INC., respondents.
G.R. No. 132607. May 5, 1999).
Fictitious-payee rule- The rule protects the depositary bank and assigns the
loss to the drawer of the check who was in a better position to prevent the
loss in the first place. Due care is not even required from the drawee or
depositary bank in accepting and paying the checks. The effect is that a
showing of negligence on the part of the depositary bank will not defeat the
protection that is derived from this rule. (PHILIPPINE NATIONAL BANK vs
ERLANDO T. RODRIGUEZ and NORMA RODRIGUEZ. G.R. No. 170325,
September 26, 2008).
Commercial bad faith exception to the fictitious-payee rule

A showing of commercial bad faith on the part of the drawee bank, or any
transferee of the check for that matter, will work to strip it of this defense. The
exception will cause it to bear the loss. Commercial bad faith is present if the
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transferee of the check acts dishonestly, and is a party to the fraudulent

scheme. (PHILIPPINE NATIONAL BANK vs ERLANDO T. RODRIGUEZ
and NORMA RODRIGUEZ. G.R. No. 170325, September 26, 2008).
Loss payable clause - In this type of policy insurance, the mortgagee is

simply an appointee of the insurance fund, such loss -payable clause does not
make the mortgagee a party to the contract. (G.R. No. 113899 October 13,
1999. GREAT PACIFIC LIFE ASSURANCE CORP., petitioner, vs. COURT OF
APPEALS AND MEDARDA V. LEUTERIO, respondents.)
Incontestability clause- After a policy of life insurance made payable on the

death of the insured shall have been in force during the lifetime of the insured
for a period of two (2) years from the date of its issue or of its last
reinstatement, the insurer cannot prove that the policy is void ab initio or is
rescindable by reason of the fraudulent concealment or misrepresentation of
the insured or his agent. (Section 48. Insurance code of the Philippines).
Jason Clause– A provision which states that in case of maritime accident for
which the ship owner is not responsible by law, contract, or otherwise, the
cargo shippers, consignees, or owners shall contribute with the shipowne r in
the general average. (Vitug, Pandect of Commercial Law and Jurisprudence,
2006).
Clause Paramount– A provision which states that COGSA shall apply even
though the transportation is domestic, subject to the extent that if any term
of the bill of lading is repugnant to the COGSA or any applicable law, then to
the extent thereof, the bill of lading is void. (Vitug, Pandect of Commercial
Law and Jurisprudence, 2006).
Cramdown clause – Power of the court to approve a rehabilitation plan

despite the opposition of the creditors holding of a majority of the
corporation’s total liabilities.
Notwithstanding the rejection of the Rehabilitation Plan, the court may confirm
the Rehabilitation Plan if all of the following circumstances are present:
(a) The Rehabilitation Plan complies with the requirements specified in this
Act.
(b) The rehabilitation receiver recommends the confirmation of the
Rehabilitation Plan;
(c) The shareholders, owners or partners of the juridical debtor lose at least
their controlling interest as a result of the Rehabilitation Plan; and
(d) The Rehabilitation Plan would likely provide the objecting class of creditors
with compensation which has a net present value greater than that which
they would have received if the debtor were under liquidation. (Section
64. R.A. 10142, otherwise known as Financial Rehabilitation and
Insolvency Act (FRIA) of 2010.)
Approval of the Rehabilitation Plan – The court may approve a

rehabilitation plan over the opposition of creditors, holding a majority of the
total liabilities of the debtor if, in its judgment, the rehabilitation of the debtor
is feasible and the opposition of the creditors is manifestly unreasonable .
(Section 23, Rule 4 of the Interim Rules of Procedure on Corporate
Rehabilitation)
Provisional director- Notwithstanding any contrary provision in the articles

of incorporation or by-laws or agreement of stockholders of a close
corporation, if the directors or stockholders are so divided respecting the
management of the corporation’s business and affairs that the votes required
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for any corporate action cannot be obtained, with the consequence that the
business and affairs of the corporation can no longer be conducted to the
advantage of the stockholders generally, the Securities and Exchange
Commission, upon written petition by any stockholder, shall have the power
to arbitrate the dispute. In the exercise of such power, the Commission shall
have authority to make such order as it deems appropriate, including an order
X X X
(5) appointing a provisional director;

A provisional director shall be an impartial person who is neither a stockholder
nor a creditor of the corporation or of any subsidiary or affiliate of the
corporation, and whose further qualifications, if any, may be determined by
the Commission. (Section 104. Corporation Code)
Doctrine of Error in Extremis- The sudden movement made by a faultless

vessel during the third zone of collision with another vessel which is at fault
under the second zone. Even if sudden movement is wrong, no responsibility
will fall on the faultless vessel.
Fit and Proper rule- To maintain the quality of bank management and afford
better protection to depositors and the public in general, the Monetary
Board shall prescribe, pass upon and review the qualifications and
disqualifications of individuals elected or appointed bank directors or
officers and disqualify those found unfit.
After due notice to the board of directors of the bank, the Monetary Board
may disqualify, suspend or remove any bank director or officer who commits
or omits an act which render him unfit for the position.
In determining whether an individual is fit and proper to hold the position of

a director or officer of a bank, regard shall be given to his integrity,
experience, education, training, and competence. (Section 16. R.A. 8791)
Doctrine of inscrutable fault– The doctrine states that if there is a maritime

collision but it cannot be determined which vessel is at fault, each vessel shall
be considered to be at fault and each shall bear its own loss. (Reviewer on
Commercial Law by Dean Jose R. Sundiang, Sr.
Atty. Timoteo B. Aquino. 2014 edition)
Shelter rule - a holder who derives his title through a holder in due
course [even though he has not satisfied the requirements under sec. 52 of
the Negotiable Instruments Law or NIL], and who is not himself a
party to any fraud or illegality affecting the instrument, has all the rights
of such former holder in respect of all parties prior to the latter. (Sec. 58
of NIL)
Referee in case of need- The drawer of a bill and any indorser may insert
thereon the name of a person to whom the holder may resort in case of need;
that is to say, in case the bill is dishonored by non-acceptance or non-
payment. Such person is called a referee in case of need. It is in the option of
the holder to resort to the referee in case of need or not, as he may see fit .
(Sec. 131 of Act no. 2031 or NIL)
Signature by procuration - operates as notice that the agent has but a

limited authority to sign, and the principal is bound only in case the agent in
so signing acted within the actual limits of his authority. (Section 21 of the
NIL)
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Exceptions to limited liability rule:

(1) Where the injury or death to a passenger is due either to the fault of the
ship owner, or to the concurring negligence of the ship owner and the
captain;
(2) Where the vessel is insured; and
(3) In workmen's compensation claims. (G.R. No. 74811. September 30,
1988. CHUA YEK HONG, petitioner, vs. INTERMEDIATE APPELLATE COURT,
MARIANO GUNO, and DOMINADOR OLIT, respondents.)
(4) The loan is not maritime in nature or the proceeds of the loan were not
used for voyage purposes or the preservation and maintenance of the
vessel.
Barratry - is any willful misconduct on the part of master or crew in purs uance
of some unlawful or fraudulent purpose without the consent of the owners,
and to the prejudice of the owner's interest. Barratry necessarily requires a
willful and intentional act in its commission. No honest error of judgment or
mere negligence, unless criminally gross, can be barratry. (G.R. No. L-66935
November 11, 1985. ISABELA ROQUE, doing business under the name and
style of Isabela Roque Timber Enterprises and ONG CHIONG, petitioners, vs.
HON. INTERMEDIATE APPELATE COURT and PIONEER INSURANCE AND
SURETY CORPORATION, respondent.)
Instances when PCGG may vote sequestered shares

The right to vote sequestered shares of stock registered in the names of
private individuals or entities and alleged to have been acquired with ill-gotten
wealth shall, as a rule, be exercised by the registered owner. The PCGG
may, however, be granted such voting right provided it can (1) show prima
facie evidence that the wealth and/or the shares are indeed ill-gotten;
and (2) demonstrate imminent danger of dissipation of the assets,
thus necessitating their continued sequestration and voting by the
government until a decision, ruling with finality on their ownership, is
promulgated by the proper court.
However, the foregoing two-tiered test does not apply when the
sequestered stocks are acquired with funds that are prima facie public
in character or, at least, are affected with public interest.
Sequestered Shares Acquired with Public Funds Are an Exception

From the foregoing general principle, the Court in Baseco v.
PCGG (hereinafter Baseco) and Cojuangco Jr. v. Roxas (Cojuangco-Roxas) has
provided two clear public character exceptions under which the government
is granted the authority to vote the shares:
(1) Where government shares are taken over by private persons or e ntities
who/which registered them in their own names, and
(2) Where the capitalization or shares that were acquired with public funds
somehow landed in private hands.
The exceptions are based on the common-sense principle that legal fiction
must yield to truth; that public property registered in the names of non-
owners is affected with trust relations; and that the prima facie beneficial
owner should be given the privilege of enjoying the rights flowing from
the prima facie fact of ownership. (G.R. Nos. 147062-64. December 14, 2001.
REPUBLIC OF THE PHILIPPINES, represented by the PRESIDENTIAL
COMMISSION ON GOOD GOVERNMENT (PCGG), petitioner, vs. COCOFED et
al. and BALLARES et al., EDUARDO M. COJUANGCO JR. and the
SANDIGANBAYAN (First Division) respondents.)
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Bancassurance - The term bancassurance shall mean the presentation and

sale to bank customers by an insurance company of its insurance products
within the premises of the head office of such bank duly licensed by the
Bangko Sentral ng Pilipinas or any of its branches under such rules and
regulations which the Commissioner and the Bangko Sentral ng Pilipinas may
promulgate. To engage in bancassurance arrangement, a bank is not required
to have equity ownership of the insurance company. No insurance company
shall enter into a bancassurance arrangement unless it possesses all the
requirements as may be prescribed by the Commissioner and the Bangko
Sentral ng Pilipinas. (Section 375 of R.A, 10607)
Microinsurance- is a financial product or service that meets the risk

protection needs of the poor where:
(a) The amount of contributions, premiums, fees or charges, computed on a
daily basis, does not exceed seven and a half percent (7.5%) of the current
daily minimum wage rate for nonagricultural workers in Metro Manila; and
(b) The maximum sum of guaranteed benefits is not more than one thousand
(1,000) times of the current daily minimum wage rate for nonagricultural
workers in Metro Manila. (Section 187 of R.A. 10607)
Telle Quelle Rule –

Every trademark duly registered in the country of origin shall be
accepted for filing and protected as is in the other countries of the
Union, subject to the reservations indicated in this Article. Such
countries may, before proceeding to final registration, require the producti on
of a certificate of registration in the country of origin, issued by the competent
authority. No authentication shall be required for this certificate. (Article 6
quinquies of Paris Convention for the Protection of Industrial Property)
Anton Piller Order/Search Order– An order made by the court (usually in

infringement cases) in favor of one party and against another party to a case
to permit the plaintiff to enter the defendants' premises for the purpose of
inspecting documents, files or things. (ANTON PILLER KG v. MANUFACTURING
PROCESSES LTD. AND OTHERS, [1975 A. No. 6292])
Special Purpose Vehicle (SPV)– An SPV is a stock corporation primarily

incorporated and organized in accordance with the Corporation code for the
purpose of investing, acquiring Non-Performing Assets of Financial
Institutions, as defined in R.A. 9182. (Banking Laws and Jurisprudence, 2009,
Dizon)
Denicola Test- in the language of conceptual separability, if design elements

reflect a merger of aesthetic and functional considerations , the artistic aspects
of a work cannot be said to be conceptually separable from the utilitarian
elements. Conversely, where design elements can be identified as reflecting
the designer's artistic judgment exercised independently of functional
influences, conceptual separability exists.
[Simply stated: The utilitarian functions of a work must be conceptually

separable from its aesthetic or artistic elements in order for the work to be
copyrightable]
Example: The Copyright Office refused registration by letter, stating that the
RIBBON Rack did not contain any element that was "capable of independent
existence as a copyrightable pictorial, graphic or sculptural work apart from
the shape of the useful article.
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It seems clear that the form of the rack is influenced in significant measure
by utilitarian concerns and thus any aesthetic elements cannot be said to be
conceptually separable from the utilitarian elements. This is true even though
the sculptures which inspired the RIBBON Rack may well have been--the issue
of originality aside--copyrightable. (Brandir International, Inc., Plaintiff-
appellant, v. Cascade Pacific Lumber Co., D/b/a Columbia Cascade
Co.,defendant-appellee,anddavid L. Ladd, Register of Copyrights, United
Statescopyright Office, Third-party Defendant, 834 F.2d 1142 (2d Cir. 1987)).
Howey test– a transaction/contract is an investment contract if: a person (1)

makes an investment of money, (2) in a common enterprise, (3) with the
expectation of profits, (4) to be derived solely from the efforts of others. (SEC
v. W.J. Howey Co. 328 U.S. 293, 66 S.Ct. 1100, 163 A.L.R. 1043, 90 L.Ed.
1244 (1946)
Relaxed/Modified Howey Test- to be a security subject to regulation by

the SEC, an investment contract in our jurisdiction must be proved to be: (1)
an investment of money, (2) in a common enterprise, (3) with expectation of
profits, (4) primarily from efforts of others. (SEC v. Glenn W. Turner
Enterprises, Inc. et al. 474 F.2d 476, Fed.Sec. L. Rep. P 93, 748.)
*(POWER HOMES UNLIMITED G.R. No. 164182. CORPORATION, Vs.

SECURITIES AND EXCHANGECOMMISSION AND
NOEL MANERO,Respondents.G.R. No. 164182. February 26, 2008)
Acts considered as manipulation of security prices

1. Transactions intended to create active trading:
a. Wash Sale– engaging in transaction in which there is no genuine change in

the actual ownership of a security
b. Matched Sale– There is a change of ownership in the securities by entering

an order for the purchase/sale of security with the knowledge that a
simultaneous order of substantially the same size, time, and price, for the sale
or purchase of any such security, has or will be entered by or for the same or
different parties.
c. Similar transactionswhere there is no change of beneficial ownership.
2. Engaging in transactions which induce price to increase or

decrease:
a. Marking the close– buying and selling securities at the close of the market
to alter the closing price of the security.
b. Painting the tape– engaging in a series of transactions in securities that are

reported publicly to give the impression of activity or price movement in a
security.
c. Squeezing the float – refers to taking advantage of a shortage of securities

in the market by controlling the demand side and exploiting market congestion
during such shortages in a way to create artificial prices.
d. Hype and dump– engaging in buying activity at increasingly higher prices

and then selling securities in the market at the higher prices.
e. Boiler room operations– the use of high pressure sale tactics to promot e
purchase and sale of securities
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f. Daisy chain– it refers to a series of purchase and sales of the same issue at
successively higher prices by the same group of people with the purpose of
manipulating prices are drawing unsuspecting investors into the market
leaving them defrauded of their money and securities.
(https://batasnatin.com/component/content/featured.html?id=featured&limi
t=5&start=320)
Mandatory close-out rule– An obligation of the broker to cancel or

otherwise liquidate a customer’s order, if payment is not received within three
days from the date of purchase. The word "shall" as opposed to the word
"may," is imperative and operates to impose a duty, which may be legally
enforced. For transactions subsequent to an unpaid order, the broker sho uld
require its customer to deposit funds into the account sufficient to cover each
purchase transaction prior to its execution. These duties are imposed upon
the broker to ensure faithful compliance with the margin requirements of the
law, which forbids a broker from extending undue credit to a customer. (G.R.
No. 160016. February 27, 2006. ABACUS SECURITIES
CORPORATION, Petitioner, vs. RUBEN U. AMPIL, Respondent.)
Lex Mercatoria– The customary commercial and the general principles of

commercial law. (Dennis Funa International Law 2010)
Quasi-Banking– (1) Borrowing funds for the borrower’s own account; (2)
from the public (Twenty or more persons at any one time); (3)through the
issuance, endorsement or acceptance of debt instruments of any kind, other
than deposits, such as acceptancs, promissory notes, participations,
certificates of assignments or similar instruments with recourse, trust
certificates, repurchase agreements, and such other instruments as the
Monetary Board may determine; (4) for the purpose of relending or
purchasing receivables or other obligations. (Efren Dizon. Banking Laws and
Jurisprudence. 2009)
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CRIMINAL LAW
Intervention- program which the child in conflict with law (CICL),who is

exempt from criminal liability, undergoes to develop and enhance his social
development and well-being (such as counseling).
Diversion program- alternative ways of dealing with a CICL if he is not

exempted from criminal liability. (Republic Act No. 9344)
Simple imprudence- consists in the lack of precaution displayed in those

cases in which the damage impending to be caused is not immediate nor the
danger clearly manifest. (Article 365 of R.A. 3815 or the Revised Penal Code)
Exception to the retroactivity of the penal law in favor of the accused–

accused is a habitual delinquent. (Civil Code of the Philippines Annotated,
1984 ed., Vol. 1, pp. 22-23. Justice Edgardo A. Paras)
A rapist who is a married man cannot be compelled to recognize the

offspring of the crime as his own child (PEOPLE OF THE
PHILIPPINES, plaintiff-appellee, vs. MANUEL MANAHAN, alias
Maning, defendant-appellant.G.R. No. 128157. September 29, 1999)
Is there a crime of reckless imprudence resulting to falsification of

public documents?
Yes. Sevilla’s claim that his constitutional right to be informed of the nature
and cause of the accusation against him was violated when the Sandiganbayan
convicted him of reckless imprudence resulting to falsification of public
documents, when the Information only charged the intentional felony of
falsification of public documents, is untenable. To stress, reckless
imprudence resulting to falsification of public documents is an offense
that is necessarily included in the willful act of falsification of public
documents, the latter being the greater offense. As such, he can be
convicted of reckless imprudence resulting to falsification of public documents
notwithstanding that the Information only charged the willful act of
falsification of public documents. (G.R. No. 194390 August 13, 2014.
VENANCIO M. SEVILLA, Petitioner, vs. PEOPLE OF THE
PHILIPPINES, Respondent.)
Doli incapax- Incapable of criminal intention or malice; not of the age of

discretion; not possessed of sufficient discretion and intelligence to distinguish
between right and wrong to the extent of being criminally responsible for his
actions. (https://thelawdictionary.org/doli-incapax/)
Continuing or transitory crime- series of acts/single crime committed in

different localities/places which may be prosecuted at the place where any of
the essential elements of the crime took place. (G.R. No. L-75079 January 26,
1989. SOLEMNIDAD M. BUAYA, petitioner,
vs. THE HONORABLE WENCESLAO M. POLO, Presiding Judge, Branch XIX,
Regional Trial) Court of Manila and the COUNTRY BANKERS INSURANCE
CORPORATION, respondents.)
Criminal liability is personal-It is fundamental that criminal responsibility

is personal and that in the absence of conspiracy, one cannot be held
criminally liable for the act or default of another. (G.R. No. 74231. April 10,
1987 CORAZON J. VIZCONDE, petitioner, vs. INTERMEDIATE APPELLATE
COURT & PEOPLE OF THE PHILIPPINES, respondents.)
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Exception – Command responsibility - In addition to other grounds of criminal

responsibility under this Statute for crimes within the jurisdiction of the Court:
(a) A military commander or person effectively acting as a military

commander shall be criminally responsible for crimes within the
jurisdiction of the Court committed by forces under his or her effective
command and control, or effective authority and control as the case may
be, as a result of his or her failure to exercise control properly over such
forces, where:
(i) That military commander or person either knew or, owing to the
circumstances at the time, should have known that the
forces were committing or about to commit such crimes; and
(ii) That military commander or person failed to take all
necessary and reasonable measures within his or her
power to prevent or repress their commission or to submit
the matter to the competent authorities for investigation and
prosecution.
(b) With respect to superior and subordinate relationships not described in

paragraph (a), a superior shall be criminally responsible for crimes within the
jurisdiction of the Court committed by subordinates under his or her effective
authority and control, as a result of his or her failure to exercise control
properly over such subordinates, where:
(i) The superior either knew, or consciously disregarded information

which clearly indicated, that the subordinates were committing or
about to commit such crimes;
(ii) The crimes concerned activities that were within the effective
responsibility and control of the superior; and
(iii) The superior failed to take all necessary and reasonable measures
within his or her power to prevent or repress their commission or
to submit the matter to the competent authorities for investigation
and prosecution. (Article 28. ROME STATUTE OF THE
INTERNATIONAL CRIMINAL COURT)
International jurisprudence relating to command responsibility: In re

Yamashita
"Where murder and rape and vicious, revengeful actions are widespread
offenses, and there is no effective attempt by a commander to discover and
control the criminal acts, such a commander may be held responsible, even
criminally liable, for the lawless acts of his troops, depending upon their nature
and the circumstances surrounding them." (In re Yamashita. 327 U.S. 1 1946)
Continuous crime/delito continuado - Plurality of acts performed during a

period of time; unity of penal provision violated; and unity of criminal intent
or purpose, which means that two or more violations of the same penal
provisions are united in one and same instant or resolution leading to the
perpetration of the same criminal purpose or aim; it consists of several crimes
but in reality there is only one crime in the mind of the perpetrator. (G.R. No.
109266 December 2, 1993. MIRIAM DEFENSOR SANTIAGO, petitioner, vs.
HON. JUSTICE FRANCIS GARCHITORENA, SANDIGANBAYAN (First Divi sion)
and PEOPLE OF THE PHILIPPINES, respondents.)
Sweetheart defense and requisites:

In rape, the "sweetheart" defense must be proven by compelling evidence:
first that the accused and the victim were lovers; and, second, that she
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consented to the alleged sexual relations. The second is as important as the

first, because this Court has held often enough that love is not a license for
lust.
As an affirmative defense, it must be established with convincing

evidence -- by some documentary and/or other evidence like
mementos, love letters, notes, pictures and the like. In this case, the
only thing he proffered to prove that he and the victim were lovers was his
self-serving statement, which she and her mother categorically denied.
Besides, even if he and the victim were really sweethearts, such a fact would
not necessarily establish consent. It has been consistently ruled that "a love
affair does not justify rape, for the beloved cannot be sexually violated against
her will. The fact that a woman voluntarily goes out on a date with her lover
does not give him unbridled license to have sex with her against her will. This
truism was reiterated in People v. Dreu, from which we quote:
A sweetheart cannot be forced to have sex against her will. Definitely, a man
cannot demand sexual gratification from a fiancee and, worse, employ
violence upon her on the pretext of love. Love is not a license for lust. (G.R.
No. 140278. June 3, 2004. PEOPLE OF THE PHILIPPINES, appellee,
vs. SONNY BAUTISTA y LACANILAO, appellant.)
Bond for good behavior- In all cases falling within the two next preceding
articles, the person making the threats may also be required to give bail not
to molest the person threatened, or if he shall fail to give such bail, he shall
be sentenced to destierro. (Article 284. Revised Penal Code)
Tionloc Doctrine- In People v. Amogis, this Court held that resistance must
be manifested and tenacious. A mere attempt to resist is not the resistance
required and expected of a woman defending her virtue, honor and chastity.
And granting that it was sufficient, "AAA" should have done it earlier or
the moment appellant's evil design became manifest. In other words, it
would be unfair to convict a man of rape committed against a woman who,
after giving him the impression thru her unexplainable silence of her tacit
consent and allowing him to have sexual contact with her, changed her mind
in the middle and charged him with rape. (G.R. No. 212193, February 15,
2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JUAN RICHARD
TIONLOC Y MARQUEZ, Accused-Appellant.)
Blameless ignorance doctrine- Generally, the prescriptive period shall

commence to run on the day the crime is committed. That an aggrieved person
"entitled to an action has no knowledge of his right to sue or of the facts out
of which his right arises," does not prevent the running of the prescriptive
period. An exception to this rule is the "blameless ignorance" doctrine,
incorporated in Section 2 of Act No. 3326. Under this doctrine, "the statute
of limitations runs only upon discovery of the fact of the invasion of a
right which will support a cause of action. In other words, the courts
would decline to apply the statute of limitations where the plaintiff does not
know or has no reasonable means of knowing the existence of a cause of
action.Thus, we held in a catena of cases, that if the violation of the special
law was not known at the time of its commission, the prescription begins to
run only from the discovery thereof, i.e., discovery of the unlawful nature of
the constitutive act or acts. (G.R. Nos. 169823-24. September 11, 2013.
HERMINIO T. DISINI, Petitioner, vs.THE HON. SANDIGANBAYAN, FIRST
DIVISION, AND THE PEOPLE OF THE PHILIPPINES, Respondents.)
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Overlapping conspiracy- depicts a picture of a conspirator in the first level

of conspiracy performing acts which implement, or in furtherance of, another
conspiracy in the next level of which the actor is not an active party. (G.R. No.
158754. August 10, 2007. PEOPLE OF THE PHILIPPINES - versus -
SANDIGANBAYAN (Special Division) and JOSE JINGGOY ESTRADA.)
Wheel or circle conspiracy - in which there is a single person or group (the
hub) dealing individually with two or more other persons or groups (the
spokes);
Chain conspiracy- usually involving the distribution of narcotics or other

contraband, in which there is successive communication and cooperation in
much the same way as with legitimate business operations between
manufacturer and wholesaler, then wholesaler and retailer, and then retailer
and consumer (G.R. No. 148965. February 26, 2002. JOSE JINGGOY E.
ESTRADA, petitioner, vs. SANDIGANBAYAN (THIRD DIVISION), PEOPLE OF
THE PHILIPPINES and OFFICE OF THE OMBUDSMAN, respondents.)
Absolutory cause to Article 259 of RPC – If the fertilized egg fails to swim
to the uterus and eventually develops in the fallopian tube, it may be aborted
to prevent the loss of lives of both the baby and the mother. (Article 11 (4).
RPC)
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REMEDIAL LAW
Universal Jurisdiction – any state may exercise jurisdiction over an

individual who commits certain heinous and widely condemned offenses, even
when no other recognized basis for jurisdiction exists. The rationale behind
this principle is that the crime committed is so egregious that it is considered
to be committed against all members of the international community and thus
granting every State jurisdiction over the crime (G.R. No. 159618. February
1, 2011, BAYAN MUNA, as represented by Rep. SATUR OCAMPO, Rep. CRISPIN
BELTRAN, and Rep. LIZA L. MAZA, Petitioner, vs. ALBERTO ROMULO, in his
capacity as Executive Secretary, and BLAS F. OPLE, in his capacity as
Secretary of Foreign Affairs, Respondents.)
Rules promulgated by SC- provide for speedy and inexpensive disposition

of cases, uniform for all courts of the same grade, must not diminish, modify,
and increase substantive rights. (Article VIII. Section 5(5) of the 1987
constitution)
Exception to adherence to jurisdiction:

(1) Change in jurisdiction is curative in character - Where the court lacks
jurisdiction to entertain an action at the time it was filed, but during its
pendency an amendatory law which is in the nature of a curative statute with
retrospective application to pending proceedings was issued vesting
jurisdiction in the court, such lack of jurisdiction was cured by the amendatory
statute (Garcia v. Martinez, 90 SCRA 331 [1979]);
(2) Where the [newly enacted] statute expressly provides, or is construed to

the effect that it is intended to operate as to actions pending before its
enactment. Where a statute changing the jurisdiction of a court has no
retroactive effect, it cannot be applied to a case that was pending prior to the
enactment of a statute. (G.R. No. 110592. January 23, 1996. PEOPLE OF THE
PHILIPPINES, plaintiff-appellee, vs. YOLANDA VELASCO Y
PAMINTUAN, accused-appellant.)
(3) Where a newly enacted statute repeals a penal law, the accused charged
under the repealed law shall be acquitted. The new law has the effect of
decriminalizing the act as punished under the repealed law.
In the same vein, the absolute repeal of P.D. 772 has the effect of
depriving a court of its authority to punish a person charged with
violation of the old law prior to its repeal. This is because an unqualified
repeal of a penal law constitutes a legislative act of rendering l egal what had
been previously declared as illegal, such that the offense no longer exists and
it is as if the person who committed it never did so.[11] Specially so, as in the
present case where it is unconditionally stated in Section 3 of R.A. No. 8368
that: (A)ll pending cases under the provisions of Presidential Decree No. 772
shall be dismissed upon the effectivity of this Act.[12] Obviously, it was the
clear intent of the law to decriminalize or do away with the crime of
squatting.([G.R. No. 138962. October 4, 2002]. PRESCILLA TUATES and
ANDRES DE LA PAZ, petitioners, vs. HON. LUCAS P. BERSAMIN, as Presiding
Judge, Branch 96, RTC Quezon City, People of the Philippines and I.C.
Construction, Inc., respondents.)
Second motion for reconsideration is not allowed, exception

The Court shall not entertain a second motion for reconsideration, and any
exception to this rule can only be granted in the higher interest of justice by
the Court en banc upon a vote of at least two-thirds of its actual membership.
There is reconsideration "in the higher interest of justice" when the assailed
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decision is not only legally erroneous, but is likewise patently unjust and
potentially capable of causing unwarranted and irremediable injury or damage
to the parties. A second motion for reconsideration can only be entertained
before the ruling sought to be reconsidered becomes final by operation of law
or by the Court’s declaration.
In the Division, a vote of three Members shall be required to elevate a second

motion for reconsideration to the Court En Banc. (Rule 15. Section 3. A.M. No.
10-4-20-SC. THE INTERNAL RULES OF THE SUPREME COURT)
Immutability of judgment- Settled is the rule that a judgment that has

acquired finality becomes immutable and unalterable and may no longer be
modified in any respect.
Exceptions:
(1) if to correct clerical errors or mistakes;
(2) [judgement nunc pro tunc] or one placing in proper form on the
record, the judgment that had been previously rendered, to make
it speak the truth, so as to make it show what the judicial action
really was, not to correct judicial errors, such as to render a judgment
which the court ought to have rendered, in place of the one it did
erroneously render, nor to supply nonaction by the court, however
erroneous the judgment may have been [which cause no prejudice to any
party];
(3) Whenever circumstances transpire after the finality of the judgments
rendering execution unjust and inequitable. (G.R. No. 157810. February
15, 2012. Sofio vs. Valenzuela)
Effect of foreign judgments-The effect of a judgment or final order of a

tribunal of a foreign country, having jurisdiction to render the judgment or
final order is as follows:
(a) In case of a judgment or final order upon a specific thing, the judgment
or final order, is conclusive upon the title to the thing, and
(b) In case of a judgment or final order against a person, the judgment or

final order is presumptive evidence of a right as between the parties and
their successors in interest by a subsequent title. (Section 48(b), Rule 39 of
the Rules of Court)
What are the grounds to repel/assail a foreign judgment?

The judgment or final order may be repelled by evidence of a want of
jurisdiction, want of notice to the party, collusion, fraud, or clear
mistake of law or fact. Philippine courts exercise limited review on foreign
judgments. Courts are not allowed to delve into the merits of a foreign
judgment. Once a foreign judgment is admitted and proven in a Philippine
court, it can only be repelled on grounds external to its merits, i.e., "want of
jurisdiction, want of notice to the party, collusion, fraud, or clear mistake of
law or fact." The rule on limited review embodies the policy of efficiency and
the protection of party expectations, as well as respecting the jurisdiction of
other states. (G.R. No. 196049. June 26, 2013. MINORU
FUJIKI, PETITIONER, vs. MARIA PAZ GALELA MARINAY, SHINICHI MAEKARA,
LOCAL CIVIL REGISTRAR OF QUEZON CITY, AND THE ADMINISTRATOR AND
CIVIL REGISTRAR GENERAL OF THE NATIONAL STATISTICS
OFFICE, RESPONDENTS.)
No appeal from or petition for review of decisions/orders/resolutions

of the Secretary of Justice on preliminary investigations of criminal
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cases shall be entertained by the Office of the President.Exception (all

requisites must be complied with)
(1) Involving offenses punishable by reclusion perpetua to death;
(2) Wherein new and material issues are raised;
(3) Which were not previously presented before the Department of Justice
and were not ruled upon in the subject decision/order/resolution, in which
case the President may order the Secretary of Justice to reopen/review
the case, provided, that, the
(4) Prescription of the offense is not due to lapse within six (6) months from
notice of the questioned resolution/order/decision, and provided
further, that, the appeal or petition for review is filed within thirty (30)
days from such notice. (G.R. No. 175887. November 24, 2010. HEIRS OF
THE LATE NESTOR TRIA, Petitioners, vs. ATTY. EPIFANIA OBIAS,
Respondent.)
Commission and letters rogatory- While letters rogatory are requests to

foreign tribunals, commissions are directives to officials of the issuing
jurisdiction.
Generally, a commission is an instrument issued by a court of justice, or other

competent tribunal, directed to a magistrate by his official designation or to
an individual by name, authorizing him to take the depositions of the
witnesses named therein, while a letter rogatory is a request to a foreign court
to give its aid, backed by its power, to secure desired
information. Commissions are taken in accordance with the rules laid down by
the court issuing the commission, while in letters rogatory, the methods of
procedure are under the control of the foreign tribunal. Leave of court is not
required when the deposition is to be taken before a secretary of embassy or
legation, consul general, consul, vice-consul or consular agent of the Republic
of the Philippines and the defendants answer has already been
served. However, if the deposition is to be taken in a foreign country where
the Philippines has no secretary of embassy or legation, consul general,
consul, vice-consul or consular agent, it may be taken only before such person
or officer as may be appointed by commission or under letters rogatory
A prejudicial question may not always strictly involved a criminal and

a civil case, these are the exceptions:
(1) We agree with the position of the COMELEC that Civil Case No. 94-
3006 involving the boundary dispute between the Municipality of
Cainta and the City of Pasig presents a prejudicial question which must
first be decided before plebiscites for the creation of the proposed barangays
may be held. In the case at bar, while the City of Pasig vigorously claims that
the areas covered by the proposed Barangays Karangalan and Napico are
within its territory, it cannot deny that portions of the same area are included
in the boundary dispute case pending before the Regional Trial Court of
Antipolo. Surely, whether the areas in controversy shall be decided as within
the territorial jurisdiction of the Municipality of Cainta or the City of Pasig has
material bearing to the creation of the proposed Barangays Karangalan and
Napico. Indeed, a requisite for the creation of a barangay is for its territorial
jurisdiction to be properly identified by metes and bounds or by more or less
permanent natural boundaries. Precisely because territorial jurisdiction is an
issue raised in the pending civil case, until and unless such issue is resolved
with finality, to define the territorial jurisdiction of the proposed barangays
would only be an exercise in futility. Not only that, we would be paving the
way for potentially ultra vires acts of such barangays. (G.R. No.
125646. September 10, 1999. CITY OF PASIG, petitioner, vs. THE
HONORABLE COMMISSION ON ELECTION and THE MUNICIPALITY OF CAINTA,
PROVINCE OF RIZAL, respondents.
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(2) It would be unfair to hold Sta. Lucia liable again for real property taxes it
already paid simply because Pasig cannot wait for its boundary dispute with
Cainta to be decided. Its usage had been more in reference to its ordinary
meaning, than to its strict legal meaning under the Rules of
Court. Nevertheless, even without the impact of the connotation derived from
the term, our own Rules of Court state that a trial court may control its own
proceedings according to its sound discretion:
POWERS AND DUTIES OF COURTS AND JUDICIAL OFFICERS

Rule 135
SEC. 5. Inherent powers of courts. Every court shall have power:
xxxx
(g) To amend and control its process and orders so as to make them
comformable to law and justice.
In light of the foregoing, we hold that the Pasig RTC should have held in
abeyance the proceedings in Civil Case No. 65420, in view of the fact that the
outcome of the boundary dispute case before the Antipolo RTC will undeniably
affect both Pasig’s and Cainta’s rights. In fact, the only reason Pasig had to
file a tax collection case against Sta. Lucia was not that Sta. Lucia refused to
pay, but that Sta. Lucia had already paid, albeit to another local government
unit. Evidently, had the territorial boundaries of the contending local
government units herein been delineated with accuracy, then there would be
no controversy at all. (G.R. No. 166838. June 15, 2011. STA. LUCIA REALTY
& DEVELOPMENT, INC., Petitioner, - versus - CITY OF PASIG, Respondent,
MUNICIPALITY OF CAINTA, PROVINCE OF RIZAL. Intervenor.)
Mandamus will not lie- The relationship being contractual in nature,

mandamus is therefore not an available remedy since mandamus does not lie
to enforce the performance of contractual obligations. (G.R. No. 159794.
December 19, 2006. MACLARING M. LUCMAN, in his capacity as the Manager
of the LAND BANK OF THE PHILIPPINES, Marawi City, petitioner, vs. ALIMATAR
MALAWI, ABDUL-KHAYER PANGCOGA, SALIMATAR SARIP, LOMALA CADAR,
ALIRIBA S. MACARAMBON and ABDUL USMAN, respondents.)
Ascertainable interest- If it appears that the judgment obligor has an

interest in real estate in the place in which proceedings are had, as mortgagor
or mortgagee or otherwise, and his interest therein can be ascertained without
controversy the receiver may be ordered to sell and convey such real estate
or the interest of the obligor therein; and such sale shall be conducted in all
respects in the same manner as is provided for the sale of real state upon
execution, and the proceedings thereon shall be approved by the court before
the execution of the deed. (Section 42, Rule 39)
Prejudicial publicity - to warrant a finding of prejudicial publicity, there must

be allegation and proof that the judges have been unduly influenced,
not simply that they might be, by the barrage of publicity. In the case
at bar, the records do not show that the trial judge developed actual bias
against appellant as a consequence of the extensive media coverage of the
pre-trial and trial of his case. The totality of circumstances of the case does
not prove that the trial judge acquired a fixed opinion as a result of prejudicial
publicity which is incapable of change even by evidence presented during the
trial. Appellant has the burden to prove this actual bias and he has not
discharged the burden. (G.R. Nos. 111206-08 October 6, 1995. PEOPLE OF
THE PHILIPPINES, plaintiff-appellee, vs. CLAUDIO TEEHANKEE, JR., accused-
appellant.)
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Rule of preferential jurisdiction– It is a rule where the court first taking

cognizance of the settlement of the estate of a decedent (who is a non-
resident) shall exercise jurisdiction to the exclusion of other courts. (Rule 73,
Section 1)
Precautionary principle- states that when human activities may lead to

threats of serious and irreversible damage to the environment that is
scientifically plausible but uncertain, actions shall be taken to avoid or diminish
that threat. (Section 4. Rule 1 of Rules of Procedure for environmental cases)
When there is a lack of full scientific certainty in establishing a causal link

between human activity and environmental effect, the court shall apply the
precautionary principle in resolving the case before it.
The constitutional right of the people to a balanced and healthful ecol ogy shall
be given the benefit of the doubt. (Section 1. Rule 20 of Rules of Procedure
for environmental cases)
In applying the precautionary principle, the following factors, among others,

may be considered:
(1) threats to human life or health;
(2) inequity to present or future generations; or
(3) prejudice to the environment without legal consideration of the
environmental rights of those affected. (Section 2. Rule 20 of Rules of
Procedure for environmental cases)
Good Samaritan Rule - An offer to pay or the payment of medical, hospital

or other expenses occasioned by an injury is not admissible in evidence as
proof of civil or criminal liability for the injury.
Requisites:
(1) The service must be rendered in an emergency situation;
(2) The service must not be performed in a negligent manner;
(3) The person rendering the service must not be the person who caused the
injury. (Section 27. Rule 130 of the Rules of Court)
Autoptic Preference- Proffering or presenting in open court of articles for

observation or inspection of the tribunal; otherwise known as object evidence.
(http://law.academic.ru/14154/autoptic_evidence; Riguera. Primer-Reviewer
on Remedial Law. Vol.2. 2015.)
Sexual abuse shield rule

(a) Inadmissible evidence. - The following evidence is not admissible in any
criminal proceeding involving alleged child sexual abuse:
(1) Evidence offered to prove that the alleged victim engaged in other
sexual behavior; and
(2) Evidence offered to prove the sexual predisposition of the alleged

victim.
(b) Exception. - Evidence of specific instances of sexual behavior by the

alleged victim to prove that a person other than the accused was the source
of semen, injury, or other physical evidence shall be admissible. (Section 30
of A.M. NO. 004-07-SC otherwise known as RULE ON EXAMINATION OF A
CHILD WITNESS).
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Rape Shield rule - In prosecutions for rape, evidence of complainant's past

sexual conduct, opinion thereof or of his/her reputation shall not be admitted
unless, and only to the extent that the court finds, that such evidence is
material and relevant to the case. (Section 6. Republic Act No. 8505)
DNA paternity presumptions - DNA results that exclude the putative parent
from paternity shall be conclusive proof of non-paternity. If the value of the
Probability of Paternity is less than 99.9%, the results of the DNA testing shall
be considered as corroborative evidence. If the value of the Probability of
Paternity is 99.9% or higher there shall be a disputable presumption of
paternity. (Sec. 9. A.M. No. 06-11-5-SC or otherwise known as RULE ON DNA
EVIDENCE).
Residual prerogative- General residual powers of the courts to dismiss an

action motu proprio upon the grounds (Prescription, Lack of jurisdiction over
the subject matter, Res judicata, Litis pendentia) mentioned in Section 1 of
Rule 9 of the Rules of Court and under authority of Section 2 of Rule 1 of the
same rules. (G.R. No. 151149. September 7, 2004. GEORGE
KATON, petitioner, vs. MANUEL PALANCA JR., LORENZO AGUSTIN, JESUS
GAPILANGO and JUAN FRESNILLO, respondents)
NAPAT-A Doctrine - Appellant's contention that the trial court erred in

convicting her in view of the prosecution's failure to present to the Court the
brown carton box (Exh. B) and its contents (dried marijuana leaves) (Exhs. C,
D, E and F) is not well taken. Carlos V. Figueroa, Forensic Chemist of the PC
Crime Laboratory, testified that the box and its contents were presented,
Identified and marked as exhibits in court (t.s.n. November 6, 1985, pp. 3-
8). The subsequent loss of these exhibits did not affect the case for the trial
court had described the evidence in the records (t.s.n. April 13, 1988, p. 2).
In People vs. Mate, 103 SCRA 484, we ruled that "(e)ven without the exhibits
which have been incorporated into the records of the case, the prosecution
can still establish the case because the witnesses properly Identified those
exhibits and their testimonies are recorded." Furthermore, in this case,
appellant's counsel had cross- examined the prosecution witnesses who
testified on those exhibits. (G.R. No. 84951 November 14, 1989. PEOPLE OF THE
PHILIPPINES,plaintiff-appellee, vs. SUSANA NAPAT -A y MACABIO, accused-
appellant.)
Classification of writ of habeas corpus:

Preliminary citation– If the person is detained under governmental
authority and the illegality of his detention is not patent from the petition for
the writ, the court issues the citation to the government officer having custody
to show cause why the habeas corpus writ should not issue; and
Peremptory writ– If the cause of the detention appears to be patently illegal,

the court issues the habeas corpus writ noncompliance with which is
punishable (Lee Yick Hon v. Insular Collector of Customs, GR L-16779. Mar.
30, 1921, 41 Phil. 548).
Writ of Contra Homo Sacer– A remedy available for persons who are killed
in police operations, and victims of vigilante groups. Under the proposed writ,
an inquest proceeding could be instituted to address deaths arising from police
operations and vigilante-style killings; it will also require the PNP to submit a
full documentation of any of its operations – from planning to implementation
and results. (https://www.pressreader.com/philippines/manila-
bulletin/20170428/281487866242631)
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3 kinds of consolidation
In the context of legal procedure, the term "consolidation" is used in three
different senses:
(1) Quasi-consolidation - Where all except one of several actions are stayed
until one is tried, in which case the judgment in the one trial is conclusive
as to the others. This is not actually consolidation but is ref erred to as
such.
(2) Actual consolidation - Where several actions are combined into one,
lose their separate identity, and become a single action in which a single
judgment is rendered. This is illustrated by a situation where several
actions are pending between the same parties stating claims which might
have been set out originally in one complaint.
(3) Consolidation for Trial - Where several actions are ordered to be tried
together but each retains its separate character and requires the entry of
a separate judgment. This type of consolidation does not merge the suits
into a single action, or cause the parties to one action to be parties to the
other. (G.R. No. 199501.March 6, 2013 REPUBLIC OF THE PHILIPPINES,
represented by the REGIONAL EXECUTIVE DIRECTOR, DEPARTMENT OF
ENVIRONMENT AND NATURAL RESOURCES, REGION III, Petitioner, vs.
HEIRS OF ENRIQUE ORIBELLO, JR. and THE REGISTER OF DEEDS OF
OLONGAPO CITY, Respondents.)
Equity jurisdiction-This is a case of silence or insufficiency of the law and

the Rules of Court. In this case, Article 9 of the Civil Code expressly
mandates the courts to make a ruling despite the silence, obscurity or
insufficiency of the laws. This calls for the application of equity, which fills
the open spaces in the law. Thus, the trial court in the exercise of its equity
jurisdiction may validly order the deposit of the P10 million down payment in
court. The purpose of the exercise of equity jurisdiction in this case is to
prevent unjust enrichment and to ensure restitution. Equity jurisdiction aims
to do complete justice in cases where a court of law is unable to adapt its
judgments to the special circumstances of a case because of the inflexibility
of its statutory or legal jurisdiction. Equity is the principle by which substantial
justice may be attained in cases where the prescribed or customary forms of
ordinary law are inadequate. (G.R. No. 134241. August 11, 2003. DAVID
REYES (Substituted by Victoria R. Fabella), petitioner, vs. JOSE LIM, CHUY
CHENG KENG and HARRISON LUMBER, INC., respondents.)
English Exchequer Rule - a trial court's error as to the admission of evidence

was presumed to have caused prejudice and therefore, almost automatically
required a new trial. The Exchequer rule has long been laid to rest for even
English appellate courts now disregard an error in the admission of evidence
unless in its opinion, some substantial wrong or miscarriage (of justice) has
been occasioned. (G.R. Nos. 111206-08. October 6, 1995. PEOPLE OF THE
PHILIPPINES, plaintiff-appellee, vs. CLAUDIO TEEHANKEE, JR., accused-
appellant.)
Harmless error rule- American courts adopted this approach especially after
the enactment of a 1915 federal statute which required a federal appellate
court to give judgment after an examination of the entire record before
the court, without regard to technical errors, defects, or exceptions
which do not affect the substantial rights of the parties. We have
likewise followed the harmless error rule in our jurisdiction. In dealing with
evidence improperly admitted in trial, we examine its damaging quality and
its impact to the substantive rights of the litigant . If the impact is slight and
insignificant, we disregard the error as it will not overcome the weight of the
properly admitted evidence against the prejudiced party.
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In the case at bar, the reference by the trial judge to reports about the
troublesome character of appellant is a harmless error. The reference is not
the linchpin of the inculpatory evidence appreciated by the trial judge in
convicting appellant. As aforestated, the appellant was convicted mainly
because of his identification by three (3) eyewitnesses with high credibility.
The NBI may have also failed to compare the bullets fired from the fatal gun
with the bullets found at the scene of the crime. The omission, however,
cannot exculpate appellant. The omitted comparison cannot nullify the
evidentiary value of the positive identification of appellant. (G.R. Nos. 111206-
08. October 6, 1995. PEOPLE OF THE PHILIPPINES, plaintiff-appellee, vs.
CLAUDIO TEEHANKEE, JR., accused-appellant.)
Are quasi-contracts included in claims that should be filed pursuant

to Rule 86, Section 5 of the Rules of Court
Quasi-contracts are included in claims that should be filed under Rule86,
Section 5 of the Rules of Court. The term "implied contracts," as used in
our remedial law, originated from the common law where obligations
derived from quasi-contracts and from law are both considered as
implied contracts. Thus, the term quasi-contract is included in the concept
"implied contracts" as used in the Rules of Court. Accordingly, liabilities of the
deceased arising from quasi-contracts should be filed as claims in the
settlement of his estate, as provided in Section 5, Rule 86 of the Rules of
Court. (G.R. No. 170498. January 9, 2013. METROPOLITAN BANK & TRUST
COMPANY, Petitioner, vs. ABSOLUTE MANAGEMENT
CORPORATION, Respondent.)
Bedrock principle in bail- bail pending appeal should be allowed not with
leniency but with grave caution and only for strong reasons. (G.R. No.
189122. March 17, 2010. LEVISTE vs. THE COURT OF APPEALS and PEOPLE
OF THE PHILIPPINES.)
Intermediate review/appeal- A prior determination by the court of Appeals

on, particularly, the factual issues, would minimize the possibility of an error
in judgment. If the court of Appeals should affirm the penalty of death,
reclusion perpetua or life imprisonment, it could then render judgment
imposing the corresponding penalty as the circumstances so warrant, refrain
from entering judgment and elevate the entire records of the case to the
Supreme Court for its final disposition. (433 SCRA 640. People v. Mateo)
Formal offer is not always a requirement before a court can consider

the evidence - even if there be no formal offer of an exhibit, it may still be
admitted against the adverse party if, first, it has been duly identified by
testimony duly recorded and, second, it has itself been incorporated
in the records of the case. (G.R. No. 85423. May 6, 1991. JOSE
TABUENA, petitioner, vs. COURT OF APPEALS and EMILIANO TABERNILLA,
JR., respondents.)
Habeas Corpus will not lie against a PNP officer detained for an
administrative case
In the instant case, PO1 Ampatuan is also facing administrative charges for
Grave Misconduct. They cited the case of Manalo v. Calderon, where this Court
held that a petition for habeas corpus will be given due course only if it shows
that petitioner is being detained or restrained of his liberty unlawfully, but a
restrictive custody and monitoring of movements or whereabouts of police
officers under investigation by their superiors is not a form of illegal detention
or restraint of liberty.
The Solicitor General is correct.
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In this case, PO1 Ampatuan has been placed under Restrictive

Custody. Republic Act No. 6975 (also known as the Department of Interior
and Local Government Act of 1990), as amended by Republic Act No. 8551
(also known as the Philippine National Police Reform and Reorganization Act
of 1998), clearly provides that members of the police force are subj ect to the
administrative disciplinary machinery of the PNP. Section 41(b) of the said law
enumerates the disciplinary actions, including restrictive custody that may be
imposed by duly designated supervisors and equivalent officers of the PNP as
a matter of internal discipline. Given that PO1 Ampatuan has been placed
under restrictive custody, such constitutes a valid argument for his continued
detention. This Court has held that a restrictive custody and monitoring of
movements or whereabouts of police officers under investigation by their
superiors is not a form of illegal detention or restraint of liberty. Restrictive
custody is, at best, nominal restraint which is beyond the ambit
of habeas corpus. It is neither actual nor effective restraint that would call for
the grant of the remedy prayed for. It is a permissible precautionary measure
to assure the PNP authorities that the police officers concerned are always
accounted for. (G.R. No. 182497. June 29, 2010. NURHIDA JUHURI
AMPATUAN, Petitioner, vs. JUDGE VIRGILIO V. MACARAIG, REGIONAL TRIAL
COURT, MANILA, BRANCH 37, DIRECTOR GENERAL AVELINO RAZON, JR.,
DIRECTOR GEARY BARIAS, PSSUPT. CO YEE M. CO, JR. and POLICE CHIEF
INSPECTOR AGAPITO QUIMSON,Respondents.)
Indispensable requirement in a petition for writ of Amparo

For the protective writ of amparo to issue, allegation and proof that the
persons subject thereof are missing are not enough. It must also be shown
and proved by substantial evidence that the disappearance was carried out
by, or with the authorization, support or acquiescence of, the State or a
political organization, followed by a refusal to acknowledge the same or give
information on the fate or whereabouts of said missing persons, with the
intention of removing them from the protection of the law for a prolonged
period of time. Simply put, the petitioner in an amparo case has the burden
of proving by substantial evidence the indispensable element of government
participation. (G.R. No. 184467. June 19, 2012. EDGARDO NAVIA,[1] RUBEN,
Petitioners, vs. VIRGINIA PARDICO, for and inbehalf and in representation of
BENHUR V. PARDICO, respondent.)
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LEGAL ETHICS
Ambulance chasing- the solicitation of almost any kind of legal business by

an attorney, personally or through an agent in order to gain e mployment.
(A.C. No. 6672. September 4, 2009. PEDRO L. LINSANGAN vs. ATTY.
NICOMEDES TOLENTINO)
Quantum meruit- meaning "as much as he deserves," is used as the basis

for determining the lawyer's professional fees in the absence of a contract, but
recoverable by him from his client.
Where a lawyer is employed without a price for his services being agreed upon,
the courts shall fix the amount on quantum meruit basis. In such a case, he
would be entitled to receive what he merits for his services.
It is essential for the proper operation of the principle that there is an

acceptance of the benefits by one sought to be charged for the services
rendered under circumstances as reasonably to notify him that the lawyer
performing the task was expecting to be paid compensation therefor. The
doctrine of quantum meruit is a device to prevent undue enrichment based on
the equitable postulate that it is unjust for a person to retain benefit without
paying for it.
Over the years and through numerous decisions, this Court has laid down
guidelines in ascertaining the real worth of a lawyer's services. These factors
are now codified in Rule 20.01, Canon 20 of the Code of Professional
Responsibility and should be considered in fixing a reasonable compensation
for services rendered by a lawyer on the basis of quantum meruit. These are:
(a) the time spent and the extent of services rendered or required; (b) the
novelty and difficulty of the questions involved; (c) the importance of the
subject matter; (d) the skill demanded; (e) the probability of losing other
employment as a result of acceptance of the proffered case; (f) the customary
charges for similar services and the schedule of fees of the IBP chapter to
which the lawyer belongs; (g) the amount involved in the controversy and the
benefits resulting to the client from the services; (h) the contingency or
certainty of compensation; (i) the character of the employment, whether
occasional or established; and (j) the professional standing of the lawyer.(G.R.
No. 120592 March 14, 1997. TRADERS ROYAL BANK EMPLOYEES UNION-
INDEPENDENT, petitioner, vs. NATIONAL LABOR RELATIONS COMMISSION
and EMMANUEL NOEL A. CRUZ, respondents.)
Champerty- is characterized by "the receipt of a share of the proceeds of the

litigation by the intermeddler." Some common law court decisions, however,
add a second factor in determining champertous contracts, namely, that the
lawyer must also, "at his own expense maintain, and take all the risks of, the
litigation.
Doctrine of maintenance- wanton and inofficious intermeddling in the

disputes of others in which the intermeddler has no interest whatever, and
where the assistance rendered is without justification or excuse .(G.R. No.
173188. January 15, 2014 THE CONJUGAL PARTNERSHIP OF THE SPOUSES
VICENTE CADAVEDO AND BENITA ARCOY-CADAVEDO (both deceased),
substituted by their heirs, namely: HERMINA, PASTORA, Heirs of FRUCTUOSA,
Heirs of RAQUEL, EVANGELINE, VICENTE, JR., and ARMANDO, all surnamed
CADAVEDO, Petitioners, vs. VICTORINO (VIC) T. LACAYA, married to Rosa
Legados, Respondents.)
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COMPILED UNCOMMON DOCTRINES

by Atty. Basill Owen D. Valdez

Theory of effective nationality- if a person possesses dual citizenship, then

Inverse condemnation- The action to recover just compensation from the

Martial Law- there is curtailment of liberties; Calling out power– no

The transfer of an interest in a piece of land to an alien may no longer

Accordingly, since the disputed land is now owned by Private Respondent

*A violation is manifest if it would be objectively evident to any State con

What is the concept of “reservation” in treaties?- a unilateral statement,

When is reservation prohibited?- A State may, when signing, ratifying,

Principle of Non-intervention–The United Nations cannot intervene in

Principle of auto-limitation- any state may, by its consent, express or

General welfare clause in the Local Government Code- Every local

Within their respective territorial jurisdictions, local government units shall

Yogyakarta principles- The Yogyakarta Principles on the Application of

Postliminium– Postliminium means that property, both real and personal,

Retorsion– retaliatory (illegal) action taken by one foreign government

Illustration: State X seizes ships of State Y in the high seas. (Hornbook on

Reprisal- A reprisal (legal) is an act of Self-Help by the injured state,

Illustration: State X withholds foreign assistance from or stops oil importation

Refouler– A person who, upon substantial grounds, is in danger of being

Non-refoulement– No contracting state shall expel or return (“refouler”) a

Protective principle- a rule of international law that allows a sovereign state

The following is an example of a case law on protective principle:

Exceptions to pacta sunt servanda(compliance in good faith with

Rebus sic stantibus in public international law– An exception to pacta

Exequatur– An official document given to a consul or commercial

Polluter Pays principle– National authorities should endeavor to promote

Revolutionary kind of expropriation- The expropriation before us

Doctrine of Statistical Improbability– Refers to the power and duty of

The doctrine of statistical improbability is applied only where the unique

De facto case of eminent domain– A situation where the owner of a parcel

When is derogation of human rights permitted?

Limitation- No derogation from articles 6(right to life), 7(right against torture

What is an internationally wrongful act?

Three tests of judicial scrutiny in equal protection clause cases:

The second level of scrutiny, intermediate scrutiny, requires that the

Three strands of the right to privacy:

Exceptions to immunity of a diplomatic agent [head of state]:

Doctrine of Condonation– states that an elective officer shall be exculpated

*Condonation doctrine has already been abandoned by the Supreme

(b) whether the work depicts or describes, in a patently offensive way,

Deliberative process privilege- covers documents reflecting advisory

Hierarchy of constitutionally protected rights- The cases mentioned

Hierarchy of civil liberties - the rights of free expression and of

The superiority of these freedoms over property rights is underscored by the

Principle of Double-Effect- intentional harm on the life of either the mother

doctor is morally obliged always to try to save both lives. However,

Accordingly, if it is necessary to save the life of a mother, procedures

Principle of Comity- the practice of voluntarily observing inter-departmental

Inter-departmental courtesy- the highest levels of each department be

Attentat clause– A clause in an extradition treaty that excludes an outrage

Epistolary jurisdiction– A relaxation of the rule on locus standi/legal

In light of the foregoing, the need to give the Resident Marine

allow any Filipino citizen, as a steward of nature, to bring a suit to

Boulwarism - In negotiation, a Boulwarism is an offer or counter-offer that

Featherbedding– An unfair labor practice committed by the labor

To cause or attempt to cause an employer to pay or deliver or agree to pay or

Sweetheart contract- An unfair labor practice committed by the labor

To ask for or accept negotiation or attorney’s fees from employers as part of

Is a fetus considered dependent for CBA purposes? Is life synonymous

Employer had the burden of proof to show that the respondents

The legal requisites, therefore, for acquisition by a teacher of