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COMPAGNIE FINANCIERE SUCRES ET DENREES v. CIR

This case has been cited 5 times or more.

	GR No. 192398 2014-09-29	CIR v. PILIPINAS SHELL PETROLEUM CORPORATION VILLARAMA, JR., J.
We reiterate the well-established doctrine that as a matter of practice and principle, this Court will not set aside the conclusion reached by an agency, like the CTA, especially if affirmed by the CA. By the very nature of its function, it has dedicated itself to the study and consideration of tax problems and has necessarily developed an expertise on the subject, unless there has been an abuse or improvident exercise of authority on its part which is not present here.[28]
	GR No. 169103 2011-03-16	CIR v. MANILA BANKERS' LIFE INSURANCE CORPORATION LEONARDO-DE CASTRO, J.
Along with police power and eminent domain, taxation is one of the three basic and necessary attributes of sovereignty.[54] Taxes are the lifeblood of the government and their prompt and certain availability is an imperious need. It is through taxes that government agencies are able to operate and with which the State executes its functions for the welfare of its constituents.[55] It is for this reason that we cannot let the petitioner's oversight bar the government's rightful claim.
	GR No. 147629 2010-07-28	JAKA INVESTMENTS CORPORATION v. VS.CIR LEONARDO-DE CASTRO, J.
In claims for refund, the burden of proof is on the taxpayer to prove entitlement to such refund. As we held in Compagnie Financiere Sucres Et Denrees v. Commissioner of Internal Revenue[18] -
	GR Nos. 172045-46 2009-06-16	CIR v. FIRST EXPRESS PAWNSHOP COMPANY CARPIO, J.
In Section 176 of the Tax Code, DST is imposed on the sales, agreements to sell, memoranda of sales, deliveries or transfer of shares or certificates of stock in any association, company, or corporation, or transfer of such securities by assignment in blank, or by delivery, or by any paper or agreement, or memorandum or other evidences of transfer or sale whether entitling the holder in any manner to the benefit of such certificates of stock, or to secure the future payment of money, or for the future transfer of certificates of stock. In Compagnie Financiere Sucres et Denrees v. Commissioner of Internal Revenue, this Court held that under Section 176 of the Tax Code, sales to secure the future transfer of due-bills, certificates of obligation or certificates of stock are subject to documentary stamp tax.[42]
	GR No. 166387 2009-01-19	CIR v. ENRON SUBIC POWER CORPORATION CORONA, J.
We adopt in toto the findings of fact of the CTA, as affirmed by the CA. In Compagnie Financiere Sucres et Denrees v. CIR, [11] we held:We reiterate the well-established doctrine that as a matter of practice and principle, [we] will not set aside the conclusion reached by an agency, like the CTA, especially if affirmed by the [CA]. By the very nature of its function, it has dedicated itself to the study and consideration of tax problems and has necessarily developed an expertise on the subject, unless there has been an abuse or improvident exercise of authority on its part, which is not present here.