Professional Documents
Culture Documents
I. INTRODUCTORY CONCEPTS
Constitution and Constitutional Law, defined
1
Adopted from the outline of Atty. Joan S. Largo, Dean, USC College of Law, Cebu City
Sangalang v. IAC, 176 SCRA 719
PRC vs. Arlene de Guzman, June 21, 2004
City Government of Quezon City vs. Ericta, 122 SCRA 759
Surigao del Norte Electric Cooperative, Inc. v. Energy Regulatory
Commission, G.R. No. 183626, October 4, 2010
Executive Secretary v. Forerunner Multi Resources, Inc. - G.R.
No. 199324, January 7, 2013
Goldenway Merchandising Corporation v. Equitable PCI Bank,
G.R. No. 195540, March 13, 2013
Carlos Superdrug Corporation v. Department of Social Welfare
and Development, G.R. No. 166494, June 29, 2007
Manila Memorial Park, Inc. v. Secretary of the Department of
Social Welfare and Development, G.R. No. 175356,
December 3, 2013
White Light Corporation v. City of Manila - G.R. No. 122846,
January 20, 2009
OSG v. Ayala Land, Inc. - G.R. No. 177056, September 18, 2009
Fernando v. St. Scholastica’s College - G.R. No. 161107, March
12, 2013
Natividad C. Cruz and Benjamin Dela Cruz vs. Pandacan Hiker’s
Club, Inc., G.R. No. 188213, January 11, 2016
Southern Luzon Drug Corporation vs. DSWD, et. al., G.R. No.
199669, April 15, 2017
B. EMINENT DOMAIN
Art. III, Sec. 9, 1987 Constitution
i. Definition, Nature and Function
Moday vs. Court of Appeals, 268 SCRA 586
Tenorio v. Manila Railroad, 22 Phil. 411
Filstream Int’l. Inc. vs. Court of Appeals, 284 SCRA 716
C. TAXATION
i. Definition, Nature, Purpose and Basis
Commissioner vs. Pineda, 21 SCRA 105
Commissioner vs. Algue, L-28896, February 17, 1988
Lutz vs. Araneta, 98 Phil 148
Antero Sison vs. Ancheta, GR No. 59431, July 25, 1984
ii. When exercised by legislature; when exercised by LGU
Basco v. PAGCOR, 197 SCRA 52
Art. X, Secs. 3, 5, 1987 Constitution
iii. Elements for valid exercise
Art. VI, Sec. 28, 1987 Constitution
Art. VI, Sec. 29, par 3, 1987 Constitution
Sison vs.Ancheta, supra
Pepsi-Cola vs. Mun, of Tanauan, 69 SCRA 460
Tan vs. del Rosario, 237 SCRA 324
Pascual vs. Sec. of Public Works, 110 Phil 331
City of Baguio vs. de Leon, 25 SCRA 938
Abra Valley vs. Aquino, 162 SCRA 106, L-No. 39086, June 15,
1988
Herrera v. QC Assessment Board, 3 SCRA 186
Gaston vs. Republic Planters Bank, 158 SCRA 626
Lung Center of the Phil. vs. Quezon City, GR No. 144104, June
29, 2004
iv. Tax Exemptions
Art. XIV, Sec. 4 [3]
Art. VI, Sec. 28[3]; [4]
Philippine Coconut Producers Federation, Inc. vs. Republic, 663 SCRA 514
Petitioner-Organizations vs. Executive Secretary, 669 SCRA 49
Cojuangco, Jr. vs. Republic, 686 SCRA 472
Swedish Match Philippines, Inc. v. The Treasurer of the City of Manila,
G.R. No. 181277, July 3, 2013
Planters Products Inc. v. Fertiphil Corporation, G.R. No. 166006, March 14, 2008
Philippine Airlines, Inc. v. Edu, G.R. No. L41383, August 15, 1988,
164 SCRA 320
Progressive Development Corporation v. Quezon City, G.R. No. 36081,
April 24, 1989, 172 SCRA 629, 636, citing Saldaña v. City of Iloilo,
104 Phil. 28, 33 (1958)
Angeles University Foundation v. City of Angeles, G.R. No. 189999,
June 27, 2012
Republic v. COCOFED, G.R. No. 147062-64, December 14, 2001
Deutsche Bank AG Manila Branch v. Commissioner of Internal
Revenue, G.R. No. 188550, August 19, 2013