Beruflich Dokumente
Kultur Dokumente
There is no need to apply the rule cited in Labo v. COMELEC that when
the voters are well aware within the realm of notoriety of a candidate’s
disqualification and still cast their votes in favor said candidate, then
the eligible candidate obtaining the next higher number of votes may
be deemed elected. That rule is also a mere obiter that further
complicated the rules affecting qualified candidates who placed
second to ineligible ones.
CTA EN BANC: Affirmed CTA 2nd division applying the principle of COURT:
Stare Decisis (once a case has been decided in one way, any other Court’s minute resolution in Mirant is not a binding precedent.
case involving exactly the same point at issue should be decided in the With respect to the same subject matter and the same issues
same manner.); Citing Mirant, the CTA En Banc held that a ruling from concerning the same parties, it constitutes res judicata. However, if
the ITAD of the BIR must be secured prior to the availment of a other parties or another subject matter (even with the same parties and
preferential tax rate under a tax treat issues) is involved, the minute resolution is not binding precedent. The
Court ruled that the previous case "ha(d) no bearing" on the latter
case because the two cases involved different subject matters as
they were concerned with the taxable income of different taxable
years. Besides a minute resolution is signed only by the clerk of court Prior application with the BIR becomes moot in refund cases.
by authority of the justices, unlike a decision. It does not require the Since the DB Manila invoked the provisions of the RP-Germany Tax
certification of the Chief Justice and not even published in the Philippine Treaty when it requested for a confirmation from the ITAD before filing
Reports. an administrative claim for a refund should be deemed substantial
Our Constitution provides for adherence to the general compliance with RMO No. 1-2000. Section 229 of the NIRC provides
principles of international law as part of the law of the land.The the taxpayer a remedy for tax recovery when there has been an
time-honored international principle of pacta sunt servanda demands erroneous payment of tax. The outright denial of petitioner’s claim for a
the performance in good faith of treaty obligations on the part of the refund, on the sole ground of failure to apply for a tax treaty relief prior
states that enter into the agreement. Treaties have the force and to the payment of the BPRT, would defeat the purpose of Section 229.
effect of law in this jurisdiction. Tax treaties are entered into "to Petitioner is entitled to a refund.
reconcile the national fiscal legislations of the contracting parties and,
in turn, help the taxpayer avoid simultaneous taxations in two different Instant Petition is GRANTED. Accordingly, the Court of Tax
jurisdictions." - rationale for doing away with double taxation is to Appeals En Banc Decision dated 29 May 2009 and Resolution dated 1
encourage the free flow of goods and services and the movement of July 2009 are REVERSED and SET ASIDE.
capital, technology and persons between countries, conditions deemed Ordering respondent Commissioner of Internal Revenue to
vital in creating robust and dynamic economies. refund or issue a tax credit certificate in favor of petitioner Deutsche
"A state that has contracted valid international obligations is Bank AG Manila Branch the amount of PHP 22,562,851.17
bound to make in its legislations those modifications that may be representing the erroneously paid BPRT for 2002 and prior taxable
necessary to ensure the fulfillment of the obligations undertaken. Thus, years.
laws and issuances must ensure that the reliefs granted under tax
treaties are accorded to the parties entitled thereto. The BIR must
not impose additional requirements that would negate the ADHERENCE TO THE INTERNATIONAL LAW- ARTICLE II,
availment of the reliefs provided for under international agreements. SECTION 2
More so, when the RP-Germany Tax Treaty does not provide for any
pre-requisite for the availment of the benefits under said agreement. THE PHILIPPINES RENOUNCES WAR AS AN INSTRUMENT OF
nothing in RMO No. 1-2000 which would indicate a deprivation NATIONAL POLICY, ADOPTS THE GENERAL ACCEPTED
of entitlement to a tax treaty relief for failure to comply with the 15-day PRINCIPLES OF INTERNATIONAL LAW AS PART OF THE LAND
period. We recognize the clear intention of the BIR in implementing AND ADHERES TO THE POLICY OF PEACE, EQUALITY, JUSTICE,
RMO No. 1-2000, but the CTA’s outright denial of a tax treaty relief for FREEDOM, COOPERATION AND AMITY WITH ALL NATIONS.
failure to strictly comply with the prescribed period is not in harmony
with the objectives of the contracting state to ensure that the benefits
granted under tax treaties are enjoyed by duly entitled persons or
corporations. Bearing in mind the rationale of tax treaties, the period of
application for the availment of tax treaty relief as required by RMO No.
1-2000 should not operate to divest entitlement to the relief as it would
constitute a violation of the duty required by good faith in complying
with a tax treaty. The obligation to comply with a tax treaty must
take precedence over the objective of RMO No. 1-2000. we cannot
totally deprive those who are entitled to the benefit of a treaty for
failure to strictly comply with an administrative issuance requiring
prior application for tax treaty relief.
G.R. No. 81958 June 30, 1988_SARMIENTO, J.: Constitutional rights, the Court is called upon to protect victims of
PHILIPPINE ASSOCIATION OF SERVICE EXPORTERS, INC., vs. exploitation. In fulfilling that duty, the Court sustains the Government's
HON. FRANKLIN M. DRILON as Secretary of Labor and Employment, efforts.
and TOMAS D. ACHACOSO, as Administrator of the Philippine
Overseas Employment Administration, The same, however, cannot be said of our male workers. There is no
prohibition against overseas deployment of males because the danger
PASEI- engaged in recruitment of Filipino workers, male or female, for is not directed to them. The petitioner has proffered NO ARGUMENT
overseas placement that the Government should act similarly with respect to male workers.
Therefore, Discrimination in this case is justified.
WHAT: PASEI filed a petition for certiorari and prohibition challenging
the constitutional validity of Department Order no. 1 of DOLE- There is NO DOUBT that such a classification is germane to the
Temporary Suspension of Overseas Deployment of female purpose behind the measure. It is the avowed objective of Department
workers. The measure is assailed for “discrimination against males Order No. 1 to "enhance the protection for Filipino female overseas
or females”. workers". The assailed Order clearly accords protection to certain
women workers, and not the contrary.
PASEI invoked that workers should participate in policy decision
making processes affecting their rights and benefits wherein The non-impairment clause of the Constitution, invoked by the
Department Order no. 1 was passed in the absence of prior petitioner, must yield to the loftier purposes targetted by the
consultations- a violation of Charter’s non-impairment clause. Government. 31 Freedom of contract and enterprise, like all other
freedoms, is not free from restrictions, more so in this jurisdiction,
SolGen, in behalf of the respondents, filed a comment informing the where laissez fair e has never been fully accepted as a controlling
court that Labor Secretary Drilon lifted the deployment ban in certain economic way of life.
countries and invoke that D.O no. 1 is in the nature of a POLICE
POWER of the state. This Court understands the grave implications the questioned Order
has on the business of recruitment. The concern of the Government,
POLICE POWER- state authority to enact legislation that may interfere however, is not necessarily to maintain profits of business firms. In the
with personal liberty or property in order to promote the general welfare. ordinary sequence of events, it is profits that suffer as a result of
It constitutes an implied limitation on the Bill of Rights. Government regulation. The interest of the State is to provide a
decent living to its citizens. The Government has convinced the
PASEI has shown NO SATISFACTORY REASON why the contested Court in this case that this is its intent. We do not find the impugned
measure should be nullified. There is no question that Department Order to be tainted with a grave abuse of discretion to warrant the
Order No. 1 applies only to "female contract workers," but it does not extraordinary relief prayed for.
thereby make an undue discrimination between the sexes. It is well-
settled that "equality before the law" under the Constitution does not petition is DISMISSED.No Costs.
import a perfect Identity of rights among all men and women. It admits
of classifications, provided that (1) such classifications rest on
Non-impairment Clause_Article III Section 10- No law impairing
substantial distinctions; (2) they are germane to the purposes of the law;
(3) they are not confined to existing conditions; and (4) they apply the obligations of contract shall be passed.
equally to all members of the same class.
ISSUE: Whether the said petitioners have a cause of action to "prevent Petitioners contend that the complaint clearly and unmistakably
the misappropriation or impairment" of Philippine rainforests and "arrest states a cause of action as it contains sufficient allegations concerning
the unabated hemorrhage of the country's vital life support systems and their right to a sound environment. It is further claimed that the issue of
continued rape of Mother Earth the respondent Secretary's alleged grave abuse of discretion in
granting Timber License Agreements (TLAs) to cover more areas for
Plaintiff/ Petitioners are all minors joined by their respective logging than what is available involves a judicial question.
parents and Philippine Ecological Network, Inc. a domestic, non-stock Anent the invocation by the respondent Judge of the
and non-profit corporation organized for the purpose of engaging in Constitution's non-impairment clause (Non-impairment
concerted action for the protection of our environment. Clause_Article III Section 10- No law impairing the obligations of
contract shall be passed.), petitioners maintain that the same does
Factoran- Secretary of DENR not apply in this case because TLAs are not contracts. They likewise
submit that even if TLAs may be considered protected by the said
Plaintiffss alleged that they are entitled to the full benefit, use clause, it is well settled that they may still be revoked by the State when
and enjoyment of the natural resource treasure that is country’s virgin the public interest so requires.
tropical forest. They asservate Inter-generational responsibility
(personality to sue in behalf of the succeeding generations) and Inter- Respondents averred that the petitioners failed to allege in
generational Justice- they represent their generation as well as the their complaint a SPECIfiC LEGAL RIGHT violated by the
generations yet unborn and asserted that continued deforestation have respondent Secretary for which any relief is provided by law. They see
caused a distortion and disturbance of the ecological balance and have nothing in the complaint but an "environmental right" which supposedly
resulted in a host of environmental tragedies. entitles the petitioners to the "protection by the state in its capacity as
On 22 June 1990, the original defendant, Secretary Factoran, parens patriae. " Such allegations, according to them, do not reveal a
Jr., filed a Motion to Dismiss the complaint based on two (2) grounds, valid cause of action. They then reiterate the theory that the question
namely: (1) the plaintiffs have no cause of action against him and of whether logging should be permitted in the country is a political
(2) the issue raised by the plaintiffs is a political question which question which should be properly addressed to the executive or
properly pertains to the legislative or executive branches of legislative branches of Government. They therefore assert that the
Government. In their 12 July 1990 Opposition to the Motion, the petitioners' resources is not to file an action to court, but to lobby
petitioners maintain that (1) the complaint shows a clear and before Congress for the passage of a bill that would ban logging
unmistakable cause of action, (2) the motion is dilatory and (3) the totally.
action presents a justiciable question as it involves the defendant's As to the matter of the cancellation of the TLAs, respondents
abuse of discretion. submit that the same cannot be done by the State without due process
Respondent Judge issued the motion to dismiss by respondent of law. Once issued, a TLA remains effective for a certain period of time
on the ground that that the complaint states no cause of action — usually for twenty- five (25) years. During its effectivity, the same can
against him and that it raises a political question. Judge further neither be revised nor cancelled unless the holder has been found, after
ruled that the granting of the relief prayed for would result in the due notice and hearing, to have violated the terms of the agreement or
impairment of contracts which is prohibited by the fundamental law of other forestry laws and regulations.
the land.
The complaint focuses on one specific fundamental legal right excess of jurisdiction because it is tainted by GRAVE ABUE OF
— the right to a balanced and healthful ecology which, for the first time DISCRETION.
in our nation's constitutional history, is solemnly incorporated in the 3. Whether or not the original prayer of the plaintiffs result in the
fundamental law. Section 16, Article II of the 1987 Constitution impairment of contracts.
explicitly provides: Sec. 16. The State shall protect and advance the NO. A timber license is not a contract within the purview of
right of the people to a balanced and healthful ecology in accord with the due process clause; it is only A LICENSE OR PRIVILEGE,
the rhythm and harmony of nature. This right unites with the right to which can be VALIDLY WITHDRAWN whenever dictated by
health which is provided for in the preceding section of the same article: public interest or public welfare as in this case. Even if it is to be
Sec. 15. The State shall protect and promote the right to health of the assumed that the same are contracts, the instant case does not
people and instill health consciousness among them. involve a law or even an executive issuance declaring the
cancellation or modification of existing timber licenses. Hence,
1. Whether or not the plaintiffs have a cause of action. the non- impairment clause cannot as yet be invoked. No
A cause of action is defined as an act or omission of one LAW impairing, the obligation of contracts shall be passed.
party in violation of the legal right or rights of the other; and its essential This must yield to the police power of the State.
elements are legal right of the plaintiff, correlative obligation of the
defendant, and act or omission of the defendant in violation of said legal G.R. No. 204819 April 8, 2014
right.
Imbong v. OCHOA (Case Notebook)
After careful examination of the petitioners' complaint, The court
finds it to be adequate enough to show, prima facie , the Petitioners are assailing the constitutionality of RH Law on the following
claimed violation of their rights. A denial or violation of that right GROUNDS: Case Notebook
by the other who has correlative duty or obligation to respect or protect
the same gives rise to CAUSE OF ACTION. Granting of TLA, which On March 19, 2013, after considering the issues and arguments
they claim was done in grave abuse of discretion, violated their right to raised, the Court issued the Status Quo Ante Order (SQAO), enjoining
balance and healthful ecology. Hence full protection thereof requires (requiring) the effects and implementation of the assailed legislation for
that no further TLAs should be renewed or granted. a period of one hundred and twenty (120) days, or until July 17, 2013
A timber license is an instrument by which the State regulates
the utilization and disposition of forest resources to the end that public ISSUE :
welfare is promoted. A timber license is not a contract within the Whether the RH law is unconstitutional:
purview of the due process clause; it is only A LICENSE OR Courts Position:
PRIVILEGE, which can be VALIDLY WITHDRAWN whenever dictated 1. Right to Life
by public interest or public welfare as in this case. Even if it is to be One of the primary and basic rules in statutory construction is
assumed that the same are contracts, the instant case does not involve that where the words of a statute are clear, plain, and free from
a law or even an executive issuance declaring the cancellation or ambiguity, it must be given its literal meaning and applied without
modification of existing timber licenses. Hence, the non- impairment attempted interpretation. In conformity with the above principle, the
clause cannot as yet be invoked. No LAW impairing, the obligation traditional meaning of the word "conception" which, as described
of contracts shall be passed. and defined by all reliable and reputable sources, means that life
begins at fertilization.
2. Whether or not the complaint raises a political question. To uphold the validity of Section 3.0l(a) and G) of the RH-IRR
Yes. But it allows the court to rule upon even the question is and prohibit only those contraceptives that have the primary effect
dependent upon the wisdom of the decision of the executive of being an abortive would effectively "open the floodgates to the
and legislature and to declare their acts as invalid for lack or approval of contraceptives which may harm or destroy the life of the
unborn from conception/fertilization in violation of Article II, Section speculate on the content, manner and medium of instruction that
12 of the Constitution."175 To repeat and emphasize, in all cases, will be used to educate the adolescents and whether they will
the "principle of no abortion" embodied in the constitutional contradict the religious beliefs of the petitioners and validate their
protection of life must be upheld apprehensions. Thus, considering the premature nature of this
2. Right to Health particular issue, the Court declines to rule on its constitutionality or
the Court is of the strong view that Congress cannot legislate validity.
that hormonal contraceptives and intra- uterine devices are safe 6. Due Process
and non-abortifacient. The FDA, not Congress, has the expertise to The petitioners contend that the RH Law suffers from
determine whether a particular hormonal contraceptive or vagueness and, thus violates the due process clause of the
intrauterine device is safe and non-abortifacient.. There must first Constitution. The arguments fail to persuade. The health care
be a determination by the FDA that they are in fact safe, legal, non- service providers are not barred from expressing their own personal
abortifacient and effective family planning products and supplies. opinions regarding the programs and services on reproductive
There can be no predetermination by Congress that the gamut of health, their right must be tempered with the need to provide public
contraceptives are "safe, legal, non-abortifacient and effective" health and safety. The public deserves no less.
without the proper scientific examination.. 7. Equal Protection
3. Freedom of Religion and the Right to Free Speech The equal protection of the laws is embraced in the concept of
it is not within the province of the Court to determine whether due process, as every unfair discrimination offends the
the use of contraceptives or one's participation in the support of requirements of justice and fair play. It has been embodied in a
modem reproductive health measures is moral from a religious separate clause, however, to provide for a more specific guaranty
standpoint or whether the same is right or wrong according to one's against any form of undue favoritism or hostility from the
dogma or belief. For the Court has declared that matters dealing government. Arbitrariness in general may be challenged on the
with "faith, practice, doctrine, form of worship, ecclesiastical law, basis of the due process clause. But if the particular act assailed
custom and rule of a church ... are unquestionably ecclesiastical partakes of an unwarranted partiality or prejudice, the sharper
matters which are outside the province of the civil courts. weapon to cut it down is the equal protection clause.
4. The Family It should be noted that Section 7 of the RH Law prioritizes poor
Petitioner CFC assails the RH Law because Section 23(a) (2) and marginalized couples who are suffering from fertility issues and
(i) thereof violates the provisions of the Constitution by intruding into desire to have children. There is, therefore, no merit to the
marital privacy and autonomy. It argues that it cultivates disunity contention that the RH Law only seeks to target the poor to reduce
and fosters animosity in the family rather than promote its solidarity their number. While the RH Law admits the use of contraceptives,
and total development.240 The Court agrees. The 1987 it does not, as elucidated above, sanction abortion. As Section 3(1)
Constitution is replete with provisions strengthening the family as it explains, the "promotion and/or stabilization of the population
is the basic social institution. In fact, one article, Article XV, is growth rate is incidental to the advancement of reproductive
devoted entirely to the family. health."
5. Freedom of Expression and Academic Freedom Moreover, the RH Law does not prescribe the number of
According to the petitioners, these provisions effectively force children a couple may have and does not impose conditions upon
educational institutions to teach reproductive health education even couples who intend to have children. While the petitioners surmise
if they believe that the same is not suitable to be taught to their that the assailed law seeks to charge couples with the duty to have
students. children only if they would raise them in a truly humane way, a
At this point, suffice it to state that any attack on the validity of deeper look into its provisions shows that what the law seeks to do
Section 14 of the RH Law is premature because the Department of is to simply provide priority to the poor in the implementation of
Education, Culture and Sports has yet to formulate a curriculum on government programs to promote basic reproductive health care.
age-appropriate reproductive health education. One can only
With respect to the exclusion of private educational institutions except with respect to the following provisions which are declared
from the mandatory reproductive health education program under UNCONSTITUTIONAL:
Section 14, suffice it to state that the mere fact that the children of
those who are less fortunate attend public educational institutions 1) Section 7 and the corresponding provision in the RH-IRR insofar as they: a)
does not amount to substantial distinction sufficient to annul the require private health facilities and non-maternity specialty hospitals and
assailed provision. On the other hand, substantial distinction rests hospitals owned and operated by a religious group to refer patients, not in an
between public educational institutions and private educational emergency or life-threatening case, as defined under Republic Act No. 8344,
to another health facility which is conveniently accessible; and b) allow minor-
institutions, particularly because there is a need to recognize the
parents or minors who have suffered a miscarriage access to modem methods
academic freedom of private educational institutions especially with of family planning without written consent from their parents or guardian/s; 2)
respect to religious instruction and to consider their sensitivity Section 23(a)(l) and the corresponding provision in the RH-IRR, particularly
towards the teaching of reproductive health education. Section 5 .24 thereof, insofar as they punish any healthcare service provider
8. Involuntary Servitude who fails and or refuses to disseminate information regarding programs and
A fortiori, this power includes the power of Congress263 to services on reproductive health regardless of his or her religious beliefs. 3)
prescribe the qualifications for the practice of professions or trades Section 23(a)(2)(i) and the corresponding provision in the RH-IRR insofar as
which affect the public welfare, the public health, the public morals, they allow a married individual, not in an emergency or life-threatening case,
and the public safety; and to regulate or control such professions or as defined under Republic Act No. 8344, to undergo reproductive health
trades, even to the point of revoking such right altogether. procedures without the consent of the spouse; 4) Section 23(a)(2)(ii) and the
corresponding provision in the RH-IRR insofar as they limit the requirement of
Consistent with what the Court had earlier discussed, however, it
parental consent only to elective surgical procedures. 5) Section 23(a)(3) and
should be emphasized that conscientious objectors are exempt the corresponding provision in the RH-IRR, particularly Section 5.24 thereof,
from this provision as long as their religious beliefs and convictions insofar as they punish any healthcare service provider who fails and/or refuses
do not allow them to render reproductive health service, pro bona to refer a patient not in an emergency or life-threatening case, as defined under
or otherwise. Republic Act No. 8344, to another health care service provider within the same
9. Delegation of Authority to the FDA facility or one which is conveniently accessible regardless of his or her religious
The petitioners likewise question the delegation by Congress to beliefs; 6) Section 23(b) and the corresponding provision in the RH-IRR,
the FDA of the power to determine whether or not a supply or particularly Section 5 .24 thereof, insofar as they punish any public officer who
product is to be included in the Essential Drugs List (EDL). refuses to support reproductive health programs or shall do any act that
The Court finds nothing wrong with the delegation. The FDA hinders the full implementation of a reproductive health program, regardless
of his or her religious beliefs; 7) Section 17 and the corresponding prov1s10n
does not only have the power but also the competency to evaluate,
in the RH-IRR regarding the rendering of pro bona reproductive health service
register and cover health services and methods. It is the only in so far as they affect the conscientious objector in securing PhilHealth
government entity empowered to render such services and highly accreditation; and 8) Section 3.0l(a) and Section 3.01 G) of the RH-IRR, which
proficient to do so. It should be understood that health services and added the qualifier "primarily" in defining abortifacients and contraceptives, as
methods fall under the gamut of terms that are associated with what they are ultra vires and, therefore, null and void for contravening Section 4(a)
is ordinarily understood as "health products." of the RH Law and violating Section 12, Article II of the Constitution.
10. Autonomy of Local Govemments/ARMM.
There is nothing in the wording of the law which can be The Status Quo Ante Order issued by the Court on March 19,
construed as making the availability of these services mandatory 2013 as extended by its Order, dated July 16, 2013 , is hereby LIFTED,
for the LGUs. For said reason, it cannot be said that the RH Law insofar as the provisions of R.A. No. 10354 which have been herein
amounts to an undue encroachment by the national government declared as constitutional.
upon the autonomy enjoyed by the local governments.