About this document
Villanueva v. City of Iloilo Ruling by Marlon Calderon is a document available to read on EtoBox.
The case involves Eusebio Villanueva and Remedios Sian Villanueva challenging the validity of Ordinance 11, which imposed a municipal license tax on tenement houses in Iloilo. The Supreme Court ruled that the ordinance did not violate the rule of uniformity in taxation, as the municipal license tax and real estate tax are distinct and the tax burden was equally imposed on all tenement house operators. Consequently, the Court upheld the validity of the ordinance and rejected claims of double taxation.
- Author
- Marlon Calderon
- Language
- EN