How do you determine the existence of an employer-employee relationship?
(1) the selection and engagement of the employee
(2) the payment of wages
(3) the power of dismissal
(4) the power to control the employee’s conduct
American Power Conversion vs. Lim,G.R. No. 214291, January 11, 2018, [851 SCRA 65]
What is the essence of due process?
The essence of due process is simply an opportunity to be heard, not that he or she must be accompanied by counsel at all times.
Malcaba vs. Prohealth Pharma Philippines,G.R. No. 209085, June 06, 2018, [864 SCRA 518]
When can there be double sales?
For Article 1544 to apply, it is required that the same thing must have been sold to different vendees. It contemplates a case of double or multiple sales by a single vendor.
More specifically, it covers a situation where a single vendor sold one and the same immovable property to two or more buyers.
Heirs of Ciriaco Bayog-ang vs. Quinones, G.R. No. 205680, November 21, 2018 [886 SCRA 294]
What is a documentary stamp tax?
The Documentary Stamp Tax (DST) is a tax on documents, instruments, loan agreements, and papers evidencing the acceptance, assignment, sale, or transfer of an obligation, right or property incident thereto.
The subject of the DST is not limited to the document embodying the enumerated transactions.
Commmissioner of Internal Revenue vs. Ocier, G.R. No. 192023, November 21, 2018 , [886 SCRA 235]
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