Labor

 Construction in favor of Labor - All doubts in the implementation and

interpretation of the provisions of this Code, including its implementing rules and
regulations, shall be resolved in favor of labor.

 State Policy on Labor - The State shall afford protection to labor, promote full
employment, ensure equal work opportunities regardless of sex, race or creed, and
regulate the relations between workers and employers.

 Protection to labor clause

 Principle of Co-Determination

 Respondeat Superior

 doctrine of loss of trust and confidence he mere existence of a basis for

believing that such employee has breached the trust of his employer would suffice
for his dismissal.
 doctrine of “Strained Relations - existence of strained relations between the
employer and the illegally dismissed employee may effectively bar reinstatement

 Agabon Doctrine - if a probationary employee was dismissed for just cause but
without affording him the required notice the employer is liable for nominal
damages

 San Miguel test -

(1) there was serious misconduct; or

(2) the dismissal reflected on the employee’s moral character.

 Proportionality rule - unless shown to be grossly oppressive or contrary to law,

generally binding and valid on the parties and must be complied with until finally
revised or amended unilaterally or preferably through negotiation or by competent
authority.
Consti

Salus Populi Est Suprema Lex – The health of the people is the supreme law

Doctrine of Incorporation

Delegata potesta non potest delegare

Regalian Doctrine

Parens Patriae

Renvoi

State immunity from suit

Fruit of the poisonous tree

Equality of States

Constitutional Supremacy

Sovereign Equality
Tax

 Benefit-received principle basis of taxation and is founded on the reciprocal duties of

protection and support between the State and its inhabitants

 Fiscal adequacy It means that the sources of revenue should be sufficient to meet the
demands of public expenditures.

 Equality or theoretical justice (“ability to pay principle.”) It means that the tax burden
should be proportionate to the taxpayer’s ability to pay

 Administrative feasibility It means that tax laws should be capable of convenient, just and
effective administration.

 Power to tax involves the power to destroy

 Uniformity in taxation - all taxable articles or properties of the same class shall be taxed at
the same rate

 SITUS OF TAXATION - place of taxation

 Lex rei sitae - This means that the property is taxable in the State where it has its
actual situs

 Double Taxation

 mobilia sequuntur personam

Comm

Fictitious Payee
Doctrine of last clear chance
Doctrine of Limited Liability
Authorized Driver
Res Ipsa Loquitur
Respondeat Superior
Cram-down Rule
Standstill period
Cash to Carry
Elixir Vitae