Case Digest: G.R. No. 214291 | January 11, 2018 American Power Conversion Corporation, et al. vs. Jason Yu Lim Ponente: Justice Del Castillo Nature of the Petition This Petition for Review on Certiorari challenges the April 23, 2014 Decision of the Court of Appeals (CA) in CA-G.R. SP No. 110142 , which set aside the NLRC’s ruling and reinstated the July 27, 2007 Decision of the Labor Arbiter . The petitioners later sought reconsideration , which was denied by the CA's September 11, 2014 Resolution . Court Ruling The Supreme Court DENIED the petition and AFFIRMED the CA Decision with modifications. Specifically, the directive to reinstate Lim was deleted , as were monetary awards related to vehicle insurance and registration . The Court also directed the Bureau of Internal Revenue to review the case for potential tax implications. Key Doctrines ✔️ Four-Fold Test of Employment Relationship: To determine whether an employer-employee relationship exists, courts consider: S...
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