Section 27

Philconsa vs. Hon Salvador Enriquez

-Veto Power
-Special Provision

Gonzales vs. Macaraig

- Power of Augmentation

Section 28
Lung Center vs. Quezon City
- Tax Exemption
-Charitable Instituition -
-Elements:
*Statute creating the enterprise
*Its corporate purposes
*Its constitution and by-laws
*The methods of administration
*The nature of the actual work performed
*The character of the services rendered
*The indefiniteness of the beneficiaries
*The use and occupation of the properties
Exclusive (RA 7160) - is defined as possessed and enjoyed to the exlusion of others

Kapatiran ng mga naglilingkod sa Pamahalaan vs Tan

- Custom brokers vs other professionals subect to occupation tax under the Local Tax
Code

Section 29
Osmena vs Orbos
-Power of Taxation
-Police Power

Guingona vs. Carague

-Undue delegation of legislative power

Pascual Vs Secretary of Public Works

-Legal Standing

COCOFED vs Republic
-Power of taxation