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Implied
o When
the
State
itself
commences
litigation;
or
o When
it
enters
into
contract
-
- U.S.
vs.
Ruiz,
GR
L-35645,
May
22,
1985;
- U.S.
vs.
Guinto,
GR
76607,
Feb.
26,
1990;
- Republic
vs.
Sandiganbayan,
GR
129406,
March
6,
2006;
Suability
vs.
Liability
Merritt
vs.
Government,
GR
L-11154,
Mar.
21,
1916;
Suability
vs.
Execution
Commissioner
of
Public
Highways
vs.
San
Diego,
GR
L-30098,
Feb.
18,
1970;
o Taking
in
the
constitutional
sense
- It
can
either
be
the
actual
taking
or
appropriation
of
title,
or
the
imposition
of
a
burden
upon
the
owner
without
loss
of
title
or
possession;
o Public
use
- Not
confined
to
actual
use
by
the
public;
now
synonymous
to
public
interest,
public
benefit,
public
welfare
and
public
convenience
Reyes
vs.
NHA,
GR
147511,
Jan.
20,
2003;
- Public
use
has
been
broadened
to
cover
uses
which,
while
not
directly
available
to
the
public,
redound
to
their
indirect
advantage
or
benefit
Heirs
of
Juancho
Ardona
vs.
Reyes,
GR
L-60549,
Oct.
26,
1983;
o Just
compensation
- FMV
that
sum
of
money
which
a
person,
desirous
but
not
compelled
to
buy,
and
an
owner,
willing
but
not
compelled
to
sell,
would
agree
on
as
a
price
to
be
given
and
received
therefor;
Modification
of
the
above-rule
where
only
a
part
of
a
certain
property
is
expropriated
NPC
vs.
Spouses
Chiong,
GR
152436,
June
20,
2003;
- Tax
credit
as
just
compensation
-
CIR
vs.
Central
Luzon
Drug
Corp.,
GR
148512,
June
26,
2006;
- Judicial
prerogative
ascertainment
of
what
constitutes
just
compensation;
- Form
of
compensation
cash
or
in
Land
Bank
bonds
Sta.
Rosa
Realty
&
Devt.
Corp.
vs.
CA,
GR
112526,
Oct.
12,
2001;
- Reckoning
point
of
market
value
of
the
property
Nepomuceno
vs.
City
of
Surigao,
GR
146091,
July
28,
2008;
- Right
of
landowner
in
case
of
non-
payment
of
just
compensation
Republic
of
the
Philippines
vs.
CA,
GR
146587,
July
2,
2002;
POWER
OF
TAXATION
Limitations
o Due
process
of
law
o Equal
protection
clause
o Public
purpose
Double
taxation
not
allowed
if
the
same
will
result
in
a
violation
of
the
equal
protection
clause
Tax
exemptions
o Sec.
28(4),
Art.
VI,
Constitution
o Sec.
28(3),
Art.
VI,
Constitution
o Sec.
4(3),
Art.
XIV,
Constitution
o Sec.
4(4),
Art.
XIV,
Constitution
Police
Power
vs.
Power
of
Taxation
Gerochi
vs.
Department
of
Energy,
GR
159796,
July
17,
2007;
License
Fee
vs.
Tax
Physical
Therapy
Organization
vs.
Municipal
Board
of
Manila,
GR
L-10448,
Aug.
30,
1957
Supremacy
of
the
national
government
over
local
governments
in
taxation
MIAA
vs.
CA,
GR
155650,
July
20,
2006.