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Can I read FELS Energy Tax Liability Ruling on EtoBox?
FELS Energy Tax Liability Ruling by Nikki Estores Gonzales is a document available to read on EtoBox.
What is FELS Energy Tax Liability Ruling about?
FELS Energy, Inc. and National Power Corporation filed separate cases challenging the assessment of real property taxes on diesel engine power barges moored in Batangas. The Local Board of Assessment Appeals and Central Board of Assessment Appeals initially ruled that the power barges were exempt from real property taxes but later reversed their decisions, finding the barges to be immovable property by destination under the Civil Code. The Court of Appeals affirmed this ruling. The Supreme Court also held t
- Author
- Nikki Estores Gonzales
- Language
- EN