Practice question
Explain why PAL v. CIR (G.R. 198759) should not be reduced either to “buyers always have refunds” or to “buyers can never invoke special tax rights.”
Legal references
- Philippine Airlines, Inc. v. CIR, G.R. No. 198759, July 1, 2013, main decision: https://lawphil.net/judjuris/juri2013/jul2013/gr_198759_2013.html
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