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Definition; Scope and Characteristics CASES: 1. Ichong vs. Hernandez, 101 Phil 1155 2. Ortigas and Co. vs. CA, GR 126102, 12/4/00 3. PRC vs. De Guzman, GR No. 144681, 6/21/04 ii. Who May Exercise 4. MMDA vs. Garin, GR No. 130230, 4/15/05 iii. Tests of Valid Exercise (Limitations) 1. Lawful Subject: public interest CASES: 5. Taxicab Operators vs. Board of Transportation, 119 SCRA 597 6. Tio vs. VRB, 151 SCRA 208 7. Dept of Education vs. San Diego, 180 SCRA 533 8. Sangalang vs. IAC, 176 SCRA 719 9. Del Rosario vs. Bengzon, 180 SCRA 521 10. Telebap vs. COMELEC, 289 SCRA 337 11. Ople vs. Torres, supra 2. Lawful Means CASES: 12. Ynot vs. IAC, 148 SCRA 659 13. Philippine Press Institute vs. Comelec, 244 SCRA 272
30. EPZA vs. Dulay, 149 SCRA 305 (1987) (reversing NHA vs. Reyes) d. form of JC CASES: 31. Association of Small Landowners vs. Secretary of Agrarian, 175 SCRA 343 32. Land Bank vs. CA, 249 SCRA 149 (M.R. Resolution, 258 SCRA 404) time of assessing JC CASES: 33. Eslaban vs. De Onorio, supra 34. Hda. Luisita vs. PARC, Resolution, G.R. No. 171101. 11/ 22/2011 (see also the discussion on just compensation in the dissent of J. Sereno) entitlement of owner to interest 35. Urtula vs. Republic, 22 SCRA 477 right of landowner in case of non-payment of JC 36. Republic vs. CA, GR No. 146587, 7/2/2002
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TAXATION i. Definition, Nature and Scope ii. Who exercises 1. vested with the legislature 2. constitutionally given to LGUs iii. Related Concepts (requirements in the exercise) 1. Due Process 2. Equal Protection iv. Double Taxation v. Public Purpose vi. Tax Exemptions