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CITY OF LAPU-LAPU v. PHILIPPINE ECONOMIC ZONE AUTHORITY

This case has been cited 5 times or more.

	GR No. 209331 2015-08-24	DEPARTMENT OF FINANCE v. MARINO M. DELA CRUZ CARPIO, J.
In City of Lapu-Lapu v. Philippine Economic Zone Authority,[200] the City of Lapu-Lapu and the Province of Bataan demanded from the Philippine Economic Zone Authority payment of real property taxes.[201] The Philippine Economic Zone Authority filed a Petition for declaratory relief before the Regional Trial Court, "praying that the trial court declare it exempt from payment of real property taxes."[202] This court ruled that the Regional Trial Court had no jurisdiction to decide Philippine Economic Zone Authority's Petition for declaratory relief.[203] This court explained:We rule that the [Philippine Economic Zone Authority] erred in availing itself of a petition for declaratory relief against the City. The City had already issued demand letters and real property tax assessment against the [Philippine Economic Zone Authority], in violation of the [Philippine Economic Zone Authority's] alleged tax-exempt status under its charter. The Special Economic Zone Act of 1995, the subject matter of [Philippine Economic Zone Authority's] petition for declaratory relief, had already been breached. The trial court, therefore, had no jurisdiction over the petition for declaratory relief.
	GR No. 209331 2015-08-24	DEPARTMENT OF FINANCE v. MARINO M. DELA CRUZ CARPIO, J.
For a Petition for declaratory relief to prosper, there should be no other adequate relief available to petitioners.[213] "If adequate relief is available through another form of action or proceeding, the other action must be preferred over an action for declaratory relief."[214]
	GR No. 196278 2015-06-17	CE CASECNAN WATER v. PROVINCE OF NUEVA ECIJA DEL CASTILLO, J.
Moreover, in National Power Corporation v. Municipal Government of Navotas,[36] as well as in City of Lapu-Lapu v. Philippine Economic Zone Authority,[37] this Court already held that local tax cases include RPT.
	GR No. 209331 2015-04-24	DEPARTMENT OF FINANCE v. MARINO M. DELA CRUZ CARPIO, J.
In City of Lapu-Lapu v. Philippine Economic Zone Authority,[200] the City of Lapu-Lapu and the Province of Bataan demanded from the Philippine Economic Zone Authority payment of real property taxes.[201] The Philippine Economic Zone Authority filed a Petition for declaratory relief before the Regional Trial Court, "praying that the trial court declare it exempt from payment of real property taxes."[202] This court ruled that the Regional Trial Court had no jurisdiction to decide Philippine Economic Zone Authority's Petition for declaratory relief.[203] This court explained:We rule that the [Philippine Economic Zone Authority] erred in availing itself of a petition for declaratory relief against the City. The City had already issued demand letters and real property tax assessment against the [Philippine Economic Zone Authority], in violation of the [Philippine Economic Zone Authority's] alleged tax-exempt status under its charter. The Special Economic Zone Act of 1995, the subject matter of [Philippine Economic Zone Authority's] petition for declaratory relief, had already been breached. The trial court, therefore, had no jurisdiction over the petition for declaratory relief.
	GR No. 209331 2015-04-24	DEPARTMENT OF FINANCE v. MARINO M. DELA CRUZ CARPIO, J.
For a Petition for declaratory relief to prosper, there should be no other adequate relief available to petitioners.[213] "If adequate relief is available through another form of action or proceeding, the other action must be preferred over an action for declaratory relief."[214]