University of San Carlos

School of Business and Economics

Cebu City

TAX 1

Case Assignment 001

XI. TAXATION DISTINGUISHED FROM POLICE POWER AND EMINENT DOMAIN

1) Planters Products Inc. v. Fertiphil Corp., G.R. No. 166006 March 14, 2008.
2) CIR v. Central Luzon Corporation, G.R. No. 159647, April 15, 2005.
3) Carlos Superdrug Corporation v. Department of Social Welfare and Development,
G.R. No. 166494, June 29, 2007, 553 Phil. 120 (2007)
4) Manila Memorial Park, Inc. and La Funeraria Paz-Sucat, Inc v. Secretary of DSWD
and DOF, G.R. No. 175356, December 3, 2013.

XVI. LIMITATIONS OF THE POWER OF TAXATION

XVI.i. Inherent Limitations of Taxation

1) Pascual v. Secretary of Public Works et. al., G.R. No. L-10405.

2) Lutz v. Araneta, et. al., G.R. No. L-7859, December 22, 1955.
3) CALTEX v. COA, G.R. No. 92585, May 8, 1992.
4) Lozada v. COMELEC, G.R. No. L-59068, January 27, 1983.
5) National Development Authority v. Cebu City et. al., G.R. No. 51593 November 5,
1992.

XVI.ii. Constitutional Limitations of Taxation

1) Tolentino v. Secretary of Finance, G.R. No. 115455 October 30, 1995

2) Herrera vs. Quezon City Board of assessment Appeals, G.R. No. No. L-15270, 3
SCRA 186 vs. Philippine Lung Center v. Quezon City, G.R. No. 144104, June 29,
2004.
3) Abra Valley College Inc., v. Aquino, G.R. No. L-39086 June 15, 1988
4) City Assessor of Cebu City v. Association of Benevola de Cebu Inc., G.R. No. 152904,
June 8, 2007
5) Comm. of Internal Revenue v. CA, G.R. No. 124043. October 14, 1998.
6) Chamber of Real Estate and Builders’ Associations’ Inc. v. Romulo et. al., G.R. No.
160756, March 9, 2010
7) People v. Cayat, G.R. No. L-45987
8) Associations’ Inc. v. Romulo et. al., G.R. No. 160756, March 9, 2010
9) Ormoc Sugar Company v. Conejos et. al., G.R. No. L-23794, February 17, 1968
10)Tiu v. CA, G.R. No. 127410 January 20, 1999

oOo END oOo

1 TXTN-01/GP/KMA/2014