Beruflich Dokumente
Kultur Dokumente
*NIRC SEC. 255. Taxes on insurance premiums. — There shall be collected from every person, company, or corporation (except purely
cooperative companies or associations) doing business of any sort in the Philippines a tax of one per centum of the total premiums
collected .. whether such premiums are paid in money, notes credits, or any substitute for money but premiums refunded within six months
after payment on account of rejection of risk or returned for other reason to person insured shall not be included in the taxable receipts .
race alongside moving vehicular traffic, such knowledge of liability; REVERSES and SETS ASIDE the decision as to
the general danger was not enough, for some authorities INTERGAMES, INC., and REINSTATES as to it the judgment
have required that the knowledge must be of the specific rendered on May 10, 1991 by the Regional Trial Court,
risk that caused the harm to him. In theory, the standard to Branch 83, in Quezon City subject to the MODIFICATIONS
be applied is a subjective one, and should be geared to the that INTERGAMES, INC. is ORDERED TO PAY to the
particular plaintiff and his situation, rather than that of the petitioners, in addition to the awards thereby allowed: (a)
reasonable person of ordinary prudence who appears in the sum of P113,484.52 as damages for the loss of Rommel
contributory negligence. He could not have appreciated the Abrogar's earning capacity; (b) interest of 6% per annum on
risk of being fatally struck by any moving vehicle while the actual damages, moral damages, exemplary damages
running the race. Instead, he had every reason to believe and loss of earning capacity reckoned from May 10, 1991
that the organizer had taken adequate measures to guard all until full payment; (c) compounded interest of 6% per
participants against any danger from the fact that he was annum from the finality of this decision until full payment;
participating in an organized marathon. Stated differently, and (d) costs of suit.
nobody in his right mind, including minors like him, would
have joined the marathon if he had known of or appreciated SO ORDERED.
the risk of harm or even death from vehicular accident while
running in the organized running event. Without question, a
marathon route safe and free from foreseeable risks was the
reasonable expectation of every runner participating in an
organized running event.
DISPOSITIVE
WHEREFORE, the Court PARTLY AFFIRMS the decision
promulgated on March 10, 2004 to the extent that it
absolved COSMOS BOTTLING COMPANY, INC. from
*NIRC SEC. 255. Taxes on insurance premiums. — There shall be collected from every person, company, or corporation (except purely
cooperative companies or associations) doing business of any sort in the Philippines a tax of one per centum of the total premiums
collected .. whether such premiums are paid in money, notes credits, or any substitute for money but premiums refunded within six months
after payment on account of rejection of risk or returned for other reason to person insured shall not be included in the taxable receipts .