Question

Scenario 1:

Marvin entered into a sales contract with Ryan on January 1, 2020, for the purchase of a property. The contract stipulated that payment in full would be made on January 1, 2021. However, on June 1, 2020, a new law was enacted that increased the tax on property sales.

On January 1, 2021, Marvin refused to pay the increased tax, arguing that the new law cannot be applied retroactively and that he should only pay the tax rate that was in effect when the contract was signed. Ryan, on the other hand, insists that the new law should apply, and Marvin should pay the increased tax.

Question:

1. How would you determine whether the new law can be applied retroactively in this case? Explain the principles and factors that should be considered.
2. Based on the facts presented, should Marvin be required to pay the increased tax under the new law? Discuss the relevant legal provisions and principles.

Scenario 2:

The Enhanced Community Quarantine (ECQ) was declared by the Philippine government on March 15, 2020, due to the COVID-19 pandemic. The ECQ resulted in the temporary closure of non-essential businesses and the suspension of public transportation. On April 1, 2020, the government passed a law that imposed penalties for violating quarantine regulations.

Thomas, a restaurant owner, was cited and fined for continuing to operate his restaurant during the ECQ period. Thomas argues that he should not be penalized because the law imposing the penalties was enacted after he violated the quarantine regulations.

Question:

1. Discuss the principle of retroactivity of laws in relation to the imposition of penalties for violating the quarantine regulations. What factors should be considered in determining whether the penalties can be retroactively applied?
2. Based on the facts presented, should Thomas be subject to the penalties for operating his restaurant during the ECQ period? Explain the application of the retroactivity principle in this situation.