METRO MANILA SHOPPING MECCA CORP., SHOEMART, INC., SM PRIME HOLDINGS, INC., STAR APPLIANCES CENTER, SUPER VALUE, INC., ACE HARDWARE PHILIPPINES, INC., Health and BEAUTY, INC., JOLLIMART PHILS。 CORP. 和 SURPLUS MARKETING CORPORATION，请愿人，VS。多发性硬化症。 LIBERTY M. TOLEDO，以马尼拉市财务主管和马尼拉市的官方身份，受访者。[G.R. 190818号】

相关行业:决定/签署的决议

报告地区:菲律宾

发布时间:2013年06月05日

710菲尔。 375 第二师 [ G.R. No. 190818, June 05, 2013 ] METRO MANILA SHOPPING MECCA CORP., SHOEMART, INC., SM PRIME HOLDINGS, INC., STAR APPLIANCES CENTER, SUPER VALUE, INC., ACE HARDWARE PHILIPPINES, INC., HEALTH AND BEAUTY, INC. .，乔利马菲尔。 CORP. 和 SURPLUS MARKETING CORPORATION，请愿人，VS。多发性硬化症。 LIBERTY M. TOLEDO，以马尼拉市财务主管的官方身份，以及马尼拉市的受访者。判决 PERLAS-BERNABE, J.：在本次复审请愿书[1] 中受到攻击的是税务上诉法院 (CTA) En Banc 于 2009 年 9 月 8 日的判决[2] 和 2010 年 1 月 4 日的决议[3] CTA EB第 480 号，确认了 CTA 第二部门（CTA 部门）2008 年 10 月 31 日的决定[4]，驳回了请愿人 Metro Manila Shopping Mecca Corp.、Shoemart, Inc.、SM Prime Holdings, Inc.、Star Appliances Center、Super Value, Inc., Ace Hardware Philippines, Inc., Health and Beauty, Inc., Jollimart Phils。 Corp. 和 Surplus Marketing Corporation 要求退还当地营业税。事实 2001 年 10 月的某个时候，被告 Liberty M. Toledo 作为被告马尼拉市（市）的财务主管，根据第 7794 号市条例第 21 条（经市条例 Nos 修订）评估了申请人第四季度的地方营业税。 ....
METRO MANILA SHOPPING MECCA CORP., SHOEMART, INC., SM PRIME HOLDINGS, INC., STAR APPLIANCES CENTER, SUPER VALUE, INC., ACE HARDWARE PHILIPPINES, INC., Health and BEAUTY, INC., JOLLIMART PHILS。 CORP. 和 SURPLUS MARKETING CORPORATION，请愿人，VS。多发性硬化症。 LIBERTY M. TOLEDO，以马尼拉市财务主管和马尼拉市的官方身份，受访者。[G.R. 190818号】pdf预览版
METRO MANILA SHOPPING MECCA CORP., SHOEMART, INC., SM PRIME HOLDINGS, INC., STAR APPLIANCES CENTER, SUPER VALUE, INC., ACE HARDWARE PHILIPPINES, INC., Health and BEAUTY, INC., JOLLIMART PHILS。 CORP. 和 SURPLUS MARKETING CORPORATION，请愿人，VS。多发性硬化症。 LIBERTY M. TOLEDO，以马尼拉市财务主管和马尼拉市的官方身份，受访者。[G.R. 190818号】pdf完整版

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马尼拉国际机场管理局，请愿人，VS。 AIRSPAN CORPORATION, LBC EXPRESS INC., A. SORIANO AVIATION, INC., FLYING MEDICAL SAMARITANS, INC., ABOITIZ AIR TRANSPORT CORP., ASIA AIRRAFT OVERSEAS PHILS., INC., ASIAN AEROSPACE CORP., PACIFIC JET MAINTENANCE SERVICES, INC. , General AVIATION SUPPLIES TRADING, INC., AIRWORKS AVIATION CORP., 飞利浦航空组织联合会, SUBIC INTERNATIONAL AIR CHARTER, INC., NORMAL HOLDINGS AND DEVELOPMENT CORPORATION 和哥伦比亚汽车销售公司, 受访者。 157581号】托儿所公司； SHOEMART, INC.； STAR APPLIANCE CENTER, INC.； H公司；供应站，INC。 AND HARDWARE WORKSHOP, INC.，请愿者，VS。安东尼·阿塞维多，担任马尼拉财政部长；和马尼拉市，受访者。[G.R. 180651号】菲律宾群岛银行，作为远东银行信托公司的继承者，请愿人，VS。 SEC, REHABILITATION RECEIVER, ASB HOLDINGS, INC., ASB DEVELOPMENT CORPORATION, ASB LAND, INC., ASB FINANCE, INC., MAKATI HOPE CHRISTIAN SCHOOL, INC., BEL-AIR HOLDINGS CORP., Winchester TRADING, INC. , VYL 发展公司, 格瑞克控股公司, NEIGHBORHOOD HOLDINGS, INC. 和上诉法院, 被告。 [GR 164641号】菲律宾共和国，请愿人，VS。 SANDIGANBAYAN (First Division), EDUARDO M. COJUANGCO, JR., AGRICULTURAL CONSULTANCY SERVICES, INC., ARCHIPELAGO REALTY CORP., BALENTE RANCH, INC., BLACK STALLON RANCH, INC., CHRISTENSEN PLANTATION COMPANY, DISCOVERY REALTY CORP., DREAM PASTURES , INC., ECHO RANCH, INC., FAR EAST RANCH, INC., FILSOV SHIPPING COMPANY, INC., FIRST UNITED TRANSPORT, INC., HABAGAT REALTY DEVELOPMENT, INC., KALAWAKAN RESORTS, INC., KAUNLARAN AGRICULTURAL CORP., LABAYUG AIR TERMINALS, INC., LANDAIR INTERNATIONAL MARKETING CORP., LHL CATTLE CORPORATION, LUCENA OIL FACTORY, INC., MEADOW LARK PLANTATIONS, INC., METROPLEX COMMODITIES, INC., MISTY MOUNTAIN AGRICULTURAL CORP., NOTHEST CONTRACT TRADERS, INC., 北部CARRIERS CORPORATION, OCEANSIDE MARITIME ENTERPRISES, INC., ORO VERDE SERVICES, INC., PASTORAL FARMS, INC., PCY OIL MANUFACTURING CORP., PHILIPPINE TECHNOLOGIES, INC., PRIMAVERA FARM, INC., PUNONG-BAYAN HOUSE DEVELOPMENT CORP., PURA ELECTRIC COMPANY INC., RADIO AUDIENCE DELOPERS INTEGRATED ORGANI ZATION, INC., RADYO PILIPINO CORPORATION, RANCHO Grande, INC., REDDEE DEVELOPERS, INC., SAN ESTEBAN DEVELOPMENT CORP., SILVER LEAF PLANTATIONS, INC., SOUTHERN SERVICE TRADERS, INC., SOUTHERN STAR CATTLE CORP., Spade One RESORTS CORP., UNEXPLORED LAND DEVELOPERS, INC., VERDANT PLANTATATIONS, INC., VESTA AGRICULTURAL CORP. 和 WINGS RESORTS CORPORATION, 受访者 [GR不。 166859]好政府总统委员会，请愿人，VS。 EDUARDO COJUANGCO, JR., AGR'L. CONSULTANCY SERV., INC., ARCHIPELAGO REALTY CORP., BALETE RANCH, INC., BLACK STALLION RANCH, INC., CHRISTENSEN PLANTATION COMPANY, DISCOVERY REALTY CORP., DREAM PASTURES, INC., ECHO RANCH, INC., FAR East RANCH, INC., FIRST UNITED TRANSPORT, INC., HABAGAT REALTY DEVELOPMENT, INC., KALAWAKAN RESORTS, INC., KAUNLARAN AGRICULTURAL CORP., LABAYUG AIR TERMINALS, INC., LANDAIR INT'L. MARKETING CORP., LHL CATTLE CORPORATION, LUCENA OIL FACTORY, INC., MEADOW LARK PLANTATIONS, INC., METROPLEX COMMODITIES, INC., MISTY MOUNTAIN AGRI'L。 CORP.、NORTHEST CONTRACT TRADERS, INC.、NORTERN CARRIERS CORPORATION、OCEANSIDE MARITIME ENT., INC.、ORO VERDE SERVICES, INC.、PASTORAL FARMS, INC.、PCY OIL MANUFACTURING CORP.、菲律宾科技公司、PRIMAVERA 农场、 INC.、PUNONG-BAYAN HOUSING DEV'T CORP.、PURA ELECTRIC COMPANY, INC.、RADYO PILIPINO CORPORATION、RANCHO GRANDE, INC.、REDDEE DEVELOPERS, INC.、SAN ESTEBAN DEVELOPMENT, INC. ., SILVER LEAF PLANTATIONS, INC., SOUTHERN SERVICE TRADERS, INC., SOUTHERN STAR CATTLE CORP., Spade One RESORTS CORP., UNEXPLORED PLANTATIONS, INC., VESTA AGRICULTURAL CORP., WINGS RESORTS CORP.圣米格尔公司和 SANDIGANBAYAN，受访者。[G.R. 133197号】NEW WORLD INTERNATIONAL DEVELOPMENT (PHILS.), INC., 请愿人, VS. NYK-FILJAPAN SHIPPING CORP.、LEP PROFIT INTERNATIONAL, INC. (ORD)、LEP INTERNATIONAL PHILIPPINES, INC.、DMT CORP.、Advatech INDUSTRIES, INC.、MARINA PORT SERVICES, INC.、SERBROS CARRIER CORPORATION 和 SEABOARD-EASTERN INSURANCE CO., INC.，受访者。 [G.R.不。 174241] 新世界国际发展 (PHILS.), INC., 申请人, VS. SEABOARD-EASTERN INSURANCE CO., INC.，被告。[G.R. 171468号】METRO MANILA SHOPPING MECCA CORP., SHOEMART, INC., SM PRIME HOLDINGS, INC., STAR APPLIANCES CENTER, SUPER VALUE, INC., ACE HARDWARE PHILIPPINES, INC., Health and BEAUTY, INC., JOLLIMART PHILS。公司和剩余营销公司，请愿者，VS。多发性硬化症。 LIBERTY M. TOLEDO，以她作为马尼拉市财务主管和马尼拉市的官方身份，受访者。[G.R. 190818号】马尼拉市，由市长 JOSE L. ATIENZA, JR. 和 MS 代表。 LIBERTY M. TOLEDO，以她作为马尼拉市财务主管的身份，请愿者，VS。汉。 CARIDAD H. GRECIA-CUERDO，担任帕赛市第 112 分庭地区审判法院的主审法官； SM 玛特公司； SM PRIME 控股公司；明星电器中心；超值公司； ACE 硬件菲律宾公司； WATSON PERSONAL CARE STORES, PHILS., INC.；乔利马菲尔公司； SURPLUS MARKETING CORPORATION 和 Signature Lines，受访者。[G.R. 175723号】中国银行股份有限公司，请愿人，VS. ASB HOLDINGS, INC., ASB REALTY CORP., ASB DEVELOPMENT CORP.（原 TIFFANY TOWER REALTY CORP.）, ASB LAND, INC., ASB FINANCE, INC., MAKATI HOPE CHRISTIAN SCHOOL, INC., BEL-AIR HOLDINGS CORP , Winchester Trading, INC., VYL Development CORP., GERICK HOLDINGS CORP. 和 NEIGHBORHOOD HOLDINGS, INC.，受访者。 172192号】菲律宾共和国，请愿人，VS SANDIGANBAYAN（第一师），EDUARDO M COJUANGCO，JR，农业咨询服务公司，群岛房地产公司，BALETE RANCH，INC，BLACK STALLION RANCH，INC，克里斯滕森种植公司，探索房地产公司PASTURES, INC, ECHO RANCH, INC, FAR EAST RANCH, INC, FILSOV SHIPPING COMPANY, INC, FIRST UNITED TRANSPORT, INC, HABAGAT REALTY DEVELOPMENT, INC, 卡拉瓦坎度假村, INC, KAUNLARAN AGRICULTURAL CORP, LABAYUG AIR TERMINALS, INC, LANDAIR INTERNATIONAL MARKETING CORP、LHL CATTLE CORP、LUCENA OIL FACTORY, INC、MEADOW LARK PLANTATIONS, INC、METROPLEX COMMODITIES, INC、MISTY MOUNTAIN AGRICULTURAL CORP、NORTHeast CONTRACT TRADERS, INC、NORTHERN CARRIERS CORP、OCEANSIDE MARITIME ENTERPRISES, INC、ORO VERDE SERVICES, INC , PASTORAL FARMS, INC, PCY OIL MANUFACTURING CORP, PHILIPPINE TECHNOLOGIES, INC, PRIMAVERA FARMS, INC, PUNONG-BAYAN HOUSING DEVELOPMENT CORP, PURA ELECTRIC COMPANY, INC, Radio Audience Developers Integrated ORGAN IZATION, INC, RADYO PILIPINO CORP, RANCHO Grande, INC, REDDEE DEVELOPERS, INC, SAN ESTEBAN DEVELOPMENT CORP, SILVER LEAF PLANTATIONS, INC, SOUTHERN SERVICE TRADERS, INC, SOUTHERN STAR CATTLE CORP, Spade One RESORTS CORP, UNEXPLORED LAND DEVELOPERS, INC , VERDANT PLANTATIONS, INC, VESTA AGRICULTURAL CORP AND WINGS RESORTS CORP, 受访者 [GR NO 169203] 菲律宾共和国, 申请人, VS SANDIGANBAYAN (First Division), EDUARDO M COJUANGCO, JR, MEADOW LARK PLANTATIONS, INC, SILVER LEAF PLANTS, INC, PRIMAVERA 农场, INC, PASTORAL FARMS, INC, BLACK STALLION RANCH, INC, MISTY MOUNTAINS AGRICULTURAL CORP, ARCHIPELAGO REALTY CORP, AGRICULTURAL CONSULTANCY SERVICES, INC, SOUTHERN STAR CATTLE CORP, LHL CATTLE CORP, RANCHO GRANDE, INC, DREAM PASTURES, I NC, KAUNLARAN AGRICULTURAL CORP, ECJ Sons AGRICULTURAL ENTERPRISES, INC, RADYO PILIPINO CORP, DISCOVERY REALTY CORP, FIRST UNITED TRANSPORT, INC, 无线电观众开发者综合组织, INC, ARCHIPELAGO FINANCE AND LEASING CORP, SAN ESTEBAN DEVELOPMENT CO Northern CARRIERS CORP, VENTURE SECURITIES, INC, BALETE RANCH, INC, ORO VERDE SERVICES, INC 和 KALAWAKAN RESORTS, INC, 被告 [GR NO 180702] 菲律宾共和国, 上访者, VS EDUARDO M COJUANGCO, JR, FERDINAND E MARCOS, IMELDA R MARCOS, EDGARDO J ANGARA,* JOSE C CONCEPCION, AVELINO V CRUZ, EDUARDO U ESCUETA, PARAJA G HAYUDINI, Juan Ponce ENRILE, TEODORO D REGALA, DANILO URSUA, ROGELIO A VINLUAN, AGRICULTURAL CONSULTANCY SERVICES, INC, ANGLO VENTURES, INC , ARCHIPELAGO REALTY CORP, AP HOLDINGS, INC, ARC INVESTMENT, INC, ASC INVESTMENT, INC, 自治开发公司, BALETE RANCH, INC, BLACK STALLION RANCH, INC, Cagayan DE ORO OIL COMPANY, INC, 克里斯滕森种植园公司ANY、COCOA Investors, INC、DAVAO AGRICULTURAL AVIATION, INC、DISCOVERY REALTY CORP、DREAM PASTURES, INC、ECHO RANCH, INC、ECJ Sons AGRI ENT, INC、FAR EAST RANCH, INC、FILSOV SHIPPING COMPANY, INC、FIRST MERIDIAN DEVELOPMENT, INC, FIRST UNITED TRANSPORT, INC, GRANEXPORT MANUFACTURING CORP, HABAGAT REALTY DEVELOPMENT, INC, HYCO AGRICULTURAL, INC, ILIGAN COCONUT INDUSTRIES, INC, KALAWAKAN RESORTS, INC, KAUNLARAN AGRICULTURAL CORP, LABAYOG AIR TERMINALS, INC, LANDAIR INTERGATIONAL MARKE CORPING,石油公司、LHL CATTLE CORP、LUCENA OIL FACTORY, INC、MEADOW LARK PLANTATIONS, INC、METROPLEX COMMODITIES, INC、MISTY MOUNTAIN AGRICULTURAL CORP、NORTHeast CONTRACT TRADERS, INC、NORTHERN CARRIERS CORP、OCEANSIDE MARITIME ENTERPRISES, INC、ORO VERDE SERVICES, INC , PASTORAL FARMS, INC, PCY OIL MANUFACTURING CORP, PHILIPPINE RADIO CORP, INC, PHILIPPINE TECHNOLOGIES, INC, PRIMAVERA FARM, INC, PUNONG-BAYAN HOUSE DEVELOPMENT CORP, PURA ELECTRIC COMPANY, INC, Radio AUDIENCE DEVELOPERS INTEG RATED ORGANIZATION, INC, RADYO PILIPINO CORP, RANCHO Grande, INC, RANDY ALLIED VENTURES, INC, REDDEE DEVELOPERS, INC, ROCKSTEEL RESOURCES, INC, ROXAS SHARES, INC, SAN ESTEBAN DEVELOPMENT CORP, SAN MIGUEL CORPORATION OFFICERS, INC, SAN PABLO MANUFACTURING CORP、SOUTHERN LUZON OIL MILLS, INC、SILVER LEAF PLANTATIONS, INC、SORIANO SHARES, INC、SOUTHERN SERVICE TRADERS, INC、SOUTHERN STAR CATTLE CORP、SPADE 1 RESORTS CORP、TAGUM 农业发展公司、TEDEUM RESOURCES, INC、THILAGRO EDIBLE OIL MILLS , INC, TODA HOLDINGS, INC, UNEXPLORED LAND DEVELOPERS, INC, VALHALLA PROPERTIES, INC, VENTURES SECURITIES, INC, VERDANT PLANTATIONS, INC, VESTA AGRICULTURAL CORP AND WINGS RESORTS CORP, 受访者 JOVITO R SALONGA, WIGBERTO E TAÑADA, OSCAR F SANTOS,维吉里奥·M·大卫，罗密欧·CROYANDAYAN 为他自己和 SURIGAO DEL SUR 农业合作社联合会 (SUFAC)、三宝颜南部 (MOFAZS) 和南莱特合作社 (COFA-SL) 的椰子农民协会；菲律宾农村重建运动 (PRRM)，由 CONRADO S NAVARRO 代表；由 JOSE MARIE T FAUSTINO 代表的椰子工业改革运动公司（COIR）； VICENTE FABE 为他自己和全国农民组织运动 (PAKISAMA)；诺尼托·克莱门特为自己和尼尤干（牛干）小农和工人的团结关系； DIONELO M SUANTE, SR FOR HIMSELF 和 FOR KALIPUNAN NG MALILIIT NA MAGNINIYOG NG PILIPINAS (KAMMPIL), INC, 申请人-干预者 [GR No. 166859]

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