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CITIZEN J. ANTONIO M. CARPIO v. EXECUTIVE SECRETARY

This case has been cited 3 times or more.

	GR No. 187298 2012-07-03	JAMAR M. KULAYAN v. GOV. ABDUSAKUR M. TAN SERENO, J.
A local chief executive, such as the provincial governor, exercises operational supervision over the police,[50] and may exercise control only in day-to-day operations, viz: Mr. Natividad: By experience, it is not advisable to provide either in our Constitution or by law full control of the police by the local chief executive and local executives, the mayors. By our experience, this has spawned warlordism, bossism and sanctuaries for vices and abuses. If the national government does not have a mechanism to supervise these 1,500 legally, technically separate police forces, plus 61 city police forces, fragmented police system, we will have a lot of difficulty in presenting a modern professional police force. So that a certain amount of supervision and control will have to be exercised by the national government.
	GR No. 176951 2008-11-18	LEAGUE OF CITIES OF PHILIPPINES v. COMELEC CARPIO, J.
In any event, the Court in more than one instance has taken a liberal stance as far as standing is concerned. This is especially true when important constitutional issues are at stake. The cases of Philippine Constitution Association, Inc. v. Gimenez,[52] Civil Liberties Union v. Executive Secretary,[53] Guingona, Jr. v. Carague,[54] Basco v. Philippine Amusements and Gaming Corporation (PAGCOR),[55] Osmeña v. Commission on Elections,[56] Carpio v. Executive Secretary,[57] Kilosbayan, Inc. v. Guingona, Jr.,[58] Cruz v. Secretary of Environment and Natural Resources,[59] and Agan v. Philippine International Air Terminals Co., Inc.,[60] bear witness to the liberal attitude of the Court on locus standi.
	GR No. 168056 2005-09-01	CONSTITUTIONALITY OF THE VALUE ADDED TAX LAW AUSTRIA-MARTINEZ, J.
The VAT is a tax on spending or consumption. It is levied on the sale, barter, exchange or lease of goods or properties and services.[8] Being an indirect tax on expenditure, the seller of goods or services may pass on the amount of tax paid to the buyer,[9] with the seller acting merely as a tax collector.[10] The burden of VAT is intended to fall on the immediate buyers and ultimately, the end-consumers.