BULLET NOTES IN taxation LAW REVIEWER FOR THE 2014 OCTOBER BAR EXAMS:Taxpayer standing was first recognized by the Supreme Court on 29 December 1960 in the seminal Pascual v. Secretary of Public Works and Communications,where the Court adopted the American “rule recognizing the right of taxpayers to assail the constitutionality of a legislation appropriating local or state public funds.” Since then, the rule is that “a taxpayer has personality to restrain unlawful expenditure of public funds,” whether the expenditure is pursuant to a statute, a presidential decree, an executive issuance, a presidential authorization,or an executive order In Morato, the Court ruled that petitioners did not have taxpayer standing because there was “no allegation that public funds [were] being misspent so as to make [the] action a public one.”(TACORDA BIDO BERNABE DELA VEGA NAPAY-LITUSQUEN ISIDORO & ABAD OFFICE FILES)
Posted on: Mon, 06 Oct 2014 11:21:32 +0000
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