The Supreme Court (SC) said Friday it has ruled that the time limit or prescriptive period for prosecuting crimes stops once a complaint is filed with the Department of Justice (DOJ) and not when the ...

Christmas is just around the corner, and people are busy buying gifts for their loved ones and godchildren, among others. Those who missed the 11.11 sales are probably looking forward to the 12.12 ...

The US Court of Appeals for the Fifth Circuit has affirmed a district court’s decision to dismiss claims under the Louisiana Unfair Trade Practices Act (LUTPA), finding that a dispute against a ...

The US Court of Appeals for the Fifth Circuit affirmed a district court’s decision to dismiss claims under the Louisiana Unfair Trade Practices Act (LUTPA), finding that a dispute against a related ...

In Causing v. People (Oct. 11, 2023), the Supreme Court (Third Division) said that cyberlibel prescribes in one year, not in 15 years. Based on this one-year prescriptive period, may Maria Ressa be ...

For too long a time, there existed two opposing views in the interpretation of Section 222(a) of the Tax Code. The said provision lists the exceptions to the three-year period of limitation of ...

At the core of the Commissioner of Internal Revenue’s power is to make tax assessments that enforce the correct payment of taxes. Nonetheless, while tax assessments are presumed to be correct and ...