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Police Power Case Issue Ruling Analysis
Police Power Case Issue Ruling Analysis
G.R. No. 221366 Whether or not the The petition is bereft It is equally
CA erred in finding Of merit. In resolving important to
that petitioner expropriation cases, acknowledge that
failed to prove that this Court has always local government
it complied with been reminded that units do not have
pertinent laws in the exercise of the an unbridled
the exercise of its power of authority to
power eminent domain exercise such
of eminent domain. necessarily involves a formidable
derogation of power in seeking
fundamental right. solutions to such
The exercise of problem. Again,
the power of eminent such formidable
domain drastically power greatly
affects a landowner's affects a citizen's
right to private fundamental
property, which is as right to property,
much a hence, there is a
constitutionally- need to strictly
protected right comply with the
necessary for the conditions and
preservation and restrictions set
enhancement of forth in the
personal dignity and Constitution and
intimately connected pertinent laws to
with the rights to life assure that every
and liberty. right is protected
Therefore, the and every
exercise of mandate is
such power must properly
undergo discharged.
painstaking scrutiny.
POWER OF TAXATION
CASE ISSUE RULING ANALYSIS
G.R. No. 166006 Whether the The imposition of the The power of
imposition of the levy was an exercise taxation is the
levy was an exercise by the State of its power to levy taxes
by the State of its taxation power. as to be used for
taxation power. While it is true that public purpose. The
the power of taxation power of taxation,
can be used as an is circumscribed by
implement of police inherent and
power, the primary constitutional
purpose of the levy is limitations. In this
revenue generation. case, it is for
If the purpose is purpose of
primarily revenue, or revenue. But it is a
if revenue is, at least, robbery for the
one of the real and State to tax the
substantial purposes, citizen and use the
then the exaction is funds generation
properly called a tax for a private
purpose. Public
purpose does NOT
only pertain to
those purpose
which are
traditionally
viewed as
essentially
governmental
function such as
building roads and
delivery of basic
services, but also
includes those
purposes designed
to promote social
justice.
G.R. No. 204429 Whether the fees The fees are not taxes The fees in
imposed in because the fees Ordinance No. 18
Ordinance No. 18 imposed in are not impositions
taxes. Ordinance No. 18 are on the building or
primarily regulatory structure itself;
in nature, and not rather, they are
primarily revenue- impositions on the
raising. The primary activity subject of
purpose of Ordinance government
No. 18 is to regulate regulation, such as
the "placing, the installation and
stringing, attaching, construction of the
installing, repair and structures. Since the
construction of all gas main purpose of
mains, electric, Ordinance No. 18 is
telegraph and to regulate certain
telephone wires, construction
conduits, meters activities of the
and other apparatus" identified special
listed therein, which projects, which
included Smart’s included "cell sites"
telecommunications or
tower. Clearly, the telecommunications
purpose of the towers, the fees
assailed Ordinance is imposed in
to regulate the Ordinance No. 18
enumerated activities are primarily
particularly related to regulatory in
the construction and nature, and not
maintenance of primarily revenue-
various raising. While the
structures. Thus, the fees may contribute
fees imposed in to the revenues of
Ordinance No. 18 the Municipality,
are not taxes. this effect is merely
incidental.
G.R. No. 187631 Whether LGU is The power to tax "is Although the
empowered under an attribute of power to tax is
the LGC to impose sovereignty," and as inherent in the
business taxes on such, inheres in the State, the same is
persons or entities State. Such, however, not true for local
engaged in the is not true for government units
business of provinces, cities, (LGUs) because
manufacturing and municipalities and although the
distribution of barangays as they are mandate to impose
petroleum products. not the sovereign; taxes granted to
rather, there are mere LGUs is categorical
"territorial and and long
political subdivisions established in the
of the Republic of the 1987 Philippine
Philippines. It is Constitution, the
settled that a same is not all
municipal encompassing as it
corporation unlike a is subject to
sovereign state is limitations as
clothed with no explicitly stated in
inherent power of Section 5, Article X
taxation. of the 1987
Constitution. Each
local government
unit shall have the
power to create its
own sources of
revenues and to
levy taxes, fees, and
charges subject to
such guidelines and
limitations as the
Congress may
provide, consistent
with the basic
policy of local
autonomy. Such
taxes, fees, and
charges shall accrue
exclusively to the
local governments.