G.R. No. 166408 - Quezon City vs. ABS-CBN Broadcasting Corp.

Quezon City vs. ABS-CBN Broadcasting Corp.

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Title Supreme Court: Quezon City vs. ABS-CBN Broadcasting Corp.

Case: G.R. No. 166408

Decision Date: Oct 6, 2008

ABS-CBN claimed exemption from Quezon City's local franchise tax under its franchise's "in lieu of all taxes" clause. The Supreme Court ruled against ABS-CBN, stating tax exemptions must be explicit and the clause no longer applies due to abolished franchise tax.

tax exemption

local franchise tax

franchise

Very Long 36 min

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