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Flashcards — Multiple Choice

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Question Type

Essay Multiple Choice

Question Source

All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

A CTA criminal information properly alleges PHP2 million principal under the covered tax offense. After trial the proven civil amount is smaller. The accused argues that the initial jurisdiction necessarily disappears solely because the final proof differs from the pleaded amount. Which is best?

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The parties may create a new court by agreement. Only penalties were permitted in the original jurisdictional comparison. Jurisdiction initially vested on sufficient material allegations is not automatically lost solely because proof later yields a lower amount. Every estimate means legally no amount was alleged. The final civil computation always retroactively erases every criminal proceeding.

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