Title
Diaz vs. Secretary of Fice
Case
G.R. No. 193007
Decision Date
Jul 19, 2011
Petitioners challenged VAT imposition on toll fees, arguing it was a "user's tax" and unconstitutional. Court ruled tollway operators are franchise grantees; VAT is valid under NIRC, not impairing contracts. Petition denied.
A
Long 28 min
1.7x of typical case length

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