1.

Pililia vs. Petron 198 SCRA 82

2. First Holding Co. vs. Batangas City, 300 SCRA
3. Butuan vs. LTO, 322 SCRA 805
4. Alejandro Ty vs. Hon. Trampe & Municipal Treasurer of Pasig GR No. 117577 December 1,
1995
5. Coca-Cola Bottlers Phils., Inc. v. City of Manila, G.R. No. 156252, Jun. 27, 2006
6. PLDT v. Province of Laguna, G.R. No. 151899, Aug. 16, 2005
7. Smart Communications v. City of Makati, October 13, 2004
8. Yamane v. BA Lepanto Condominium Corporation, G.R. No. 154993, Oct. 25, 2005
9. Ericsson Telecommunications, Inc. v. City of Pasig, G.R. No. 176667, Nov. 22, 2007
10. City of Makati vs. Municipality of Bakun and Luzon Hydro Corporation, CTA EB No. 1179, Jan.
14, 2016
11. Michigan Holdings vs. City Treasurer of Makati, CTA EB No. 1093, Jun. 17, 2015

Double Taxation
12. City of Manila, Toledo, & Santiago v. Coca-Cola, G.R. No. 181845, Aug. 12, 2009
13. International Container Terminal Services, Inc. v. City of Manila, CTA AC No. 11, May 17, 2006

Situs
14. Phil. Match Co., Ltd. v. City of Cebu, G.R. No. L-30745, Jan. 18, 1978, 81 SCRA 99

Public Hearing
15. Antonio Reyes vs Secretary of Justice Franklin Drilon GR No. 118233

Limitations of Taxing Power of LGUs

Tax on Goods
16. Palma Development Corporation vs Municipality of Malangas, Zamboanga del Sur

Tax on Petroleum
17. Petron Corporation vs Mayor Tobias Tiangco GR No. 158881

Common Carrier
18. First Philippines Industrial Corporation vs CA GR No. 125948 December 29, 1998
19. City of Manila, Mayor Alfredo Lim v. Maersk-Filipina, G.R. No. 120051, Dec. 10, 2014

Taxing Power of Province

Amusement Tax
20. Philippine Basketball Association vs CA GR No. 119122 August 8, 2000
21. Pelizloy Realty Corporation vs Province of Benguet GR No. 183137 April 10, 2013

Franchise Tax

22. PLDT v. City of Davao, G.R. No. 143867, Mar. 25, 2003
23. Smart Communications v. City of Davao, G.R. No. 155491, Sept. 16, 2008
24. Palma Development Corporation v. Municipality of Malangas, G.R. No. 152492, Oct. 16, 2003

Taxing Power of Municipality

24. Ilo Ilo Bottlers vs City of Ilo ilo GR No. L-52019 August 19, 1988
Remedies of Tax Payer

Question Validity of Ordinance to SOJ

25. Franklin Drilon vs Alfredo Lim GR No. 112497 August 4, 1994
26. Leila De lima vs City of Manila GR No. 222886 October 17, 2018
27. Jardine Davies Insurance Brokers vs Aliposa – GR No. 118900 February 27, 2003
28. Province of Zamboanga del Norte vs CA GR No. 109853 October 11, 2000
29. Alta Vista Gold and Country Club vs City of Cebu GR No. 180235
30. City of Cagayan vs CEPALCO GR No. 224825 October 17, 2018
31. Leila De Lima vs City of Manila GR No. 222886 October 17, 2018

Protest
32. City Treasurer of Manila vs Philippine Beverage Partners GR No. 233556 September 11, 2019
33. Yamane vs BA Lepanto Condominium Corporation GR No. 154993
34. China Banking Corporation vs City Treasurer of Manila – GR No. 204117 July 1, 2015

Refund
35. City Treasurer of Manila vs Philippine Beverage Partners Inc. GR NO. 233556 September 11,
2019