This case has been cited 2 times or more.
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2014-02-19 |
REYES, J. |
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| Notwithstanding that the respondent's application for registration was filed and granted by RTC prior to the Court's ruling in T.A.N. Properties, the pronouncements in that case may be applied to the present case; it is not antithetical to the rule of non-retroactivity of laws pursuant to Article 4 of the Civil Code. It is elementary that the interpretation of a law by this Court constitutes part of that law from the date it was originally passed, since this Court's construction merely establishes the contemporaneous legislative intent that the interpreted law carried into effect.[35] "Such judicial doctrine does not amount to the passage of a new law, but consists merely of a construction or interpretation of a pre-existing one."[36] | |||||
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2013-02-12 |
CARPIO, J. |
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| G.R. No. 196113 is a petition for review[6] assailing the Decision[7] promulgated on 8 December 2010 as well as the Resolution[8] promulgated on 14 March 2011 by the CTA EB in CTA EB No. 624. In its Decision, the CTA EB reversed the 8 January 2010 Decision[9] as well as the 7 April 2010 Resolution[10] of the CTA Second Division and granted the CIR's petition for review in CTA Case No. 7574. The CTA EB dismissed, for having been prematurely filed, Taganito Mining Corporation's (Taganito) judicial claim for P8,365,664.38 tax refund or credit. | |||||