Can I read Shell Co. vs. Cordova Tax Ordinance Ruling on EtoBox?

Shell Co. vs. Cordova Tax Ordinance Ruling by Robert Espina is a document available to read on EtoBox.

What is Shell Co. vs. Cordova Tax Ordinance Ruling about?

The Shell Co. of P.I. Ltd filed a lawsuit seeking a refund of taxes paid under three municipal ordinances in Cordova, Cebu. [1] The ordinances imposed annual taxes on occupations including installation manager and businesses storing combustible materials. [2] The Shell Co. argued the ordinances were ultra vires and discriminatory. [3] However, the Supreme Court ruled the ordinances were not discriminatory as they applied equally to any person or firm conducting the taxed occupations, even if no others curre

Author

Robert Espina

Language

EN