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[15/18] ABAKADA Guro Party List Officers Samson S. Alcantara, et al. Vs. The Honorable Executive Secretary Eduardo Ermita, et al.

[15/18] ABAKADA GURO PARTY LIST (Formerly AASJAS) OFFICERS SAMSON S. ALCANTARA and ED VINCENT S. ALBANO, Petitioners, versus THE HONORABLE EXECUTIVE SECRETARY EDUARDO ERMITA; HONORABLE SECRETARY OF THE DEPARTMENT OF FINANCE CESAR PURISIMA; and HONORABLE COMMISSIONER OF INTERNAL REVENUE GUILLERMO PARAYNO, JR., Respondents.

G.R. No. 168056 | 2005-09-01

The Viability of the Clear and Present
Danger Doctrine as Counterweight
To the Shibboleths of Speculation
and Wisdom





I do not see as an impediment to the annulment of a tax law the fact that it has yet to be implemented, or the fear that doing so constitutes an undue attack on the wisdom, rather than the legality of a statute. However, my position in this petition has been challenged on those grounds, and I see it fit to refute these preemptive allegations before delving into the operative aspect of the E-VAT Law.



If there is cause to characterize my arguments as speculative, it is only because the E-VAT Law has yet to be...