XVI.

LIMITATIONS ON THE POWER OF TAXATION

A. INHERENT LIMITATIONS

1. Pascual vs. Secretary of Public Works GR # L-10405



2. Lutz vs Araneta GR # L-7859



3. Caltex vs COA GR # 92585



4. Lozada vs COMELEC GR # L-59068



5. National Development Authority vs Cebu City GR # 51593



B. CONSTITUTIONAL LIMITATIONS

1. Tolentino vs Secretary of Finance GR # 115455



2. Herrera vs Quezon City Board of Assessment Appeals GR # L-15270
Philippine Lung Center vs Quezon City GR # 144104



3. Abra Valley College Inc. vs Aquino GR # L-39086



4. City Assessor of Cebu City vs Association of Benevola de Cebu GR # 152904



5. CIR vs CA GR # 124043



6. Chamber of Real Estate and Builders Associations Inc. vs Romulo GR # 160756



7. People vs Cayat GR # L-45987



8. Associations Inc. vs Romulo GR # 160756



9. Ormoc Sugar Company vs Conejos GR # L-23794



10. Tiu vs CA GR # 127410