This case has been cited 1 times or more.
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2006-07-20 |
CARPIO, J. |
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| The terminal fees MIAA charges to passengers, as well as the landing fees MIAA charges to airlines, constitute the bulk of the income that maintains the operations of MIAA. The collection of such fees does not change the character of MIAA as an airport for public use. Such fees are often termed user's tax. This means taxing those among the public who actually use a public facility instead of taxing all the public including those who never use the particular public facility. A user's tax is more equitable " a principle of taxation mandated in the 1987 Constitution.[21] | |||||