DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

PETITIONER IS A CONDOMINIUM RESIDENT. HE WAS QUESTIONING THE LEGALITY OF A BIR CIRCULAR IMPOSING INCOME TAX, VAT AND WITHHOLDING TAX ON CONDOMINIUM DUES. THE SUPREME COURT SAID IT WILL NOT RULE ON THE PETITION BECAUSE IT IS ALREADY MOOT. DECISIONS HAVE BEEN ISSUED DECLARING THE CIRCULAR INVALID.

WHEN IS A CASE CONSIDERED MOOT?

WHEN IT LOSES ITS JUSTICIABILITY DUE TO A SUPERVENING EVENT WHICH TAKES AWAY ITS PRACTICAL USE OR VALUE.

TO READ THE DECISION, JUST CLICK/DOWNLOAD THE FILE BELOW. IF FILE DOES NOT APPEAR ON SCREEN GO TO DOWNLOAD. IT IS THE FIRST ITEM. OPEN IT.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

IT IS NOT ENOUGH THAT THE BANK ACCOUNTS INVOLVE COVERED OR SUSPICIOUS TRANSACTIONS. GOVERNMENT MUST PRESENT EVIDENCE THAT THESE ACCOUNTS ARE RELATED TO THE ALLEGED UNLAWFUL ACTIVITY. IN THIS CASE THE GOVT FAILED TO ESTABLISH PROBABLE CAUSE.

WHAT ARE COVERED TRANSACTIONS? SUSPICIOUS TRANSACTIONS?

TO READ THE DECISION, JUST CLICK/DOWNLOAD THE FILE BELOW. IF FILE DOES NOT APPEAR ON SCREEN GO TO DOWNLOAD. IT IS THE FIRST ITEM. OPEN IT.

NOTE: TO RESEARCH ON A TOPIC IN YAHOO OR GOOGLE SEARCH  JUST TYPE “attybulao and the topic”. EXAMPLE: TO RESEARCH ON FORUM SHOPPING JUST  TYPE “attybulao and forum shopping”.

DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

PETITIONERS ENTERED INTO TRUST RECEIPT AGREEMENT WITH BDO. A NEW AGREEMENT WAS EXECUTED REVISING THE SCHEDULE OF PAYMENT. PETITIONERS CLAIM THEY CANNOT BE ACCUSED OF ESTAFA UNDER THE OLD AGREEMENT BECAUSE IT WAS ALREADY NOVATED OR SUPERSEDED BY A NEW AGREEMENT. SUPREME COURT SAID THERE IS NO NOVATION. THE NEW SCHEDULE OF PAYMENT IS MERELY SUPPLEMENTARY TO THE ORIGINAL OBLIGATION.

TO READ THE DECISION, JUST CLICK/DOWNLOAD THE FILE BELOW. IF FILE DOES NOT APPEAR ON SCREEN GO TO DOWNLOAD. IT IS THE FIRST ITEM. OPEN IT.

NOTE: TO RESEARCH ON A TOPIC IN YAHOO OR GOOGLE SEARCH  JUST TYPE “attybulao and the topic”. EXAMPLE: TO RESEARCH ON FORUM SHOPPING JUST  TYPE “attybulao and forum shopping”.