Practice question
Primetown compared the Civil Code’s365-day definition of a year with EO292’s twelve-calendar-month definition for legal periods. What supplied the implied-repeal analysis?
- Manifest incompatibility on the same legal-period subject, with the later rule governing
- Only the popularity of calendars
- A private taxpayer’s preference
- A repeal of every Civil Code article
- A rule that all executive circulars automatically outrank statutes
Legal references
- Civil Code RA386: https://lawphil.net/statutes/repacts/ra1949/ra_386_1949.html Article7.
- CIR v Primetown GR162155 August28,2007 MAIN: https://lawphil.net/judjuris/juri2007/aug2007/gr_162155_2007.html general repealers and conflicting legal-period rules.
- Hagedorn v COA GR260458 June4,2024 MAIN: https://lawphil.net/judjuris/juri2024/jun2024/gr_260458_2024.html MAIN invalidated measures and limited consequences.
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