Ditemukan 9789 data

Urut Berdasarkan
 
Register : 02-08-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54085/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12827
  • Certificate of Origin (Form E), andsigned by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages, number andkinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject tothe domestic laws, regulations and administrative rules of the importing Party provided eachitem must qualify separately in its own right;bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For The Rules Of Origin OfThe AseanChina Free Trade Area pada Rule 3 dinyatakan Within the meaning of Rule 2 (a), thefollowing shall be considered as wholly produced or obtained in a Party:a) Plant and plant products harvested, picked or gathered there;b) Live animals 2
Putus : 25-04-2017 — Upload : 31-05-2017
Putusan MAHKAMAH AGUNG Nomor 689/B/PK/PJK/2017
Tanggal 25 April 2017 — DIREKTUR JENDERAL PAJAK vs. PT LATEXCO INDONESIA
4518 Berkekuatan Hukum Tetap
  • Wajib Pajak menguasai Wajib Pajak lainnya atau dua atau lebihWajib Pajak berada di bawah penguasaan yang sama baik langsungmaupun tidak langsung; atauc. terdapat hubungan keluarga baik sedarah maupun semenda dalamgaris keturunan lurus dan atau ke samping satu derajat;Perjanjian Penghindaran Pengenaan Pajak Berganda antaraPemerintah Republik Indonesia dan Pemerintah Singapura.Pasal 5 angka 7An enterprise of a Contracting State shall not be deemed to have apermanent establishment in the other Contracting
    However, such dividends may be taxed in the Contracting State ofwhich the company paying the dividends is a resident, and accordingto the law of that State, but if the recipient is the beneficial owner ofthe dividends the tax so charged shall not exceed:a) 10% of the gross amount of the dividends if the recipient is acompany which owns directly at least 25% of the capital of thecompany paying the dividends;b) 15% of the gross amount of the dividends in all other cases;Halaman 12 dari 34 halaman Putusan
    Nomor 689/B/PK/PJK/2017The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations;The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which the dividends are paid;4.
    Both parties undertake to exercise the obligationsarising under this agreement in good faith and fair dealing;Article 3 : Area and/or ClienteleThis agency agreement shall apply to the following area:Peoples Republic Of China, Hongkong, Macao, Taiwan, Korea,Japan, Vietnam, Laos, Cambodia, Myanmar, Singapore,Malaysia, Thailand, Philippines, Indonesia, India, Srilanka,Pakistan, Australia and New Zealand. Other Countries can beincluded upon agreement of LID;Article 12 : Fees1.
    LID shall pay LAP a remuneration by way of commission atthe following rates:Every year, on the turnover made in the Asia Pacific regionwithin one year:o 6%on the first 7.5 million Euro plus;o 5% on the turnover between 7.5 to 10 million Euro (ONLY5% on these additional million Euro, NOT 5% + 6% on theseadditional 2.5 million Euro) plus;o 4% on the turnover between 10 to 12.5 million Euro plus;o 38% on the turnover above 12.5 million Euro;The commission is calculated as a percentage of the netinvoiced
Putus : 30-01-2020 — Upload : 08-07-2020
Putusan MAHKAMAH AGUNG Nomor 428/B/PK/Pjk/2020
Tanggal 30 Januari 2020 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
27361 Berkekuatan Hukum Tetap
  • bycarving from a solid piece of wood.(8 Other footwear specially designed to protect against oil, grease, chemicals or cold.9 Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact with the po aeconstituent material of the outer sole for purposes of classification shall
    In such cases, the w per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch
    Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch
Register : 09-06-2011 — Putus : 27-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-43631/PP/M.XVII/19/2013
Tanggal 27 Februari 2013 — Pemohon Banding dan Terbanding
12133
  • 2010, persetujuan tersebut telah disahkan dalam PeraturanPresiden Republik Indonesia Nomor: 37 Tahun 2011 tanggal 07 Juli 2011;bahwa menurut Terbanding, dalam Attachment A yaitu revisi atas OCP for the Rules ofOrigin of the AseanChina Free Trade Area terdapat penambahan aturan (Rule) yaitudiantaranya adalah Rule 23 yang telah diperkenankannya penggunaan mekanisme ThirdCountry/Third Party Invoicing pada Skema ACFTA, selengkapnya aturan tersebut berbunyi:"The Customs Authority of The Importing Party shall
    The third party invoice numbershould be indicated in Box 10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the parties and the copy of the third party invoice shall beattached of the Certificate of Origin (Form E) when presenting to the Customs Authority ofthe importing Party";bahwa menurut Terbanding, hal ini dipertegas dengan diterbitkannya Surat Edaran DirekturJenderal Bea dan Cukai Nomor: SE12/BC/2011 tanggal 03 Oktober 2011 tentang PetunjukPenelitian Dokumen
    materials, parts or produceoriginating from non ACFTA member states or of undetermined origin used doesnot exceed 60% of the FOB Value of the product produced or obtained and thefinal process of the manufacture is performed within territory of the exportingmember state;(iii) Products which comply with origin requirements provided for Rule 2 of theASEAN China ROO and which are used in a member state as inputs for finishedproduct eligible for preferential treatment in another member state/states shall
    beconsidered as a product originating in the member state where working orprocessing of the finished product has taken place provided that the aggregateACFTA content of the final product is not less than 40%; or(iv) Products which satisfy the products specific rules provided for in attachment B ofthe ASEAN China ROO shall be considered as goods to which sufficienttransformation has been carried out in a partybahwa menurut Pemohon Banding, dari overleaf Note attachment C ACFTA, terlihat jelasbahwa
Register : 24-06-2019 — Putus : 26-08-2019 — Upload : 26-08-2019
Putusan PT JAKARTA Nomor 361/PDT/2019/PT DKI
Tanggal 26 Agustus 2019 — Pembanding/Penggugat : EURASIAN ENTERTAINTMENT CONSULTANTS LTD. Diwakili Oleh : TB.Ganda Atmaja,SH.,M.Hum
Pembanding/Tergugat I : PT. CITA NUGRAH CEMERLANG atau CN COMMUNICATIONS Diwakili Oleh : TB.Ganda Atmaja,SH.,M.Hum
Pembanding/Tergugat II : CHRISTOFFEL S.F. NAPITUPULU Diwakili Oleh : TB.Ganda Atmaja,SH.,M.Hum
Terbanding/Tergugat I : PT. CITA NUGRAH CEMERLANG atau CN COMMUNICATIONS
Terbanding/Tergugat II : CHRISTOFFEL S.F. NAPITUPULU
Terbanding/Penggugat : EURASIAN ENTERTAINTMENT CONSULTANTS LTD.
12888
  • Hal ini sebagaimana diatur pada KlausulPembatalan pada Perjanjian Hello Kitty sebagai berikut:CANCELATIONCancelation of this event of any time after the Artist has acceptedthe Offer shall result in forfeiture of the entire Offer amount.
    KOMPETENSI ABSOLUTPada isi ketentuan AGREEMENT, tanggal 25 Juli 2016, pada paragrapASSIGNMENT; Neither party shall assign its benefits, rights angobligations to any third party ( including subsideries,associated Companisor affiliates without the prior written consent of the other party.
    Theagreement shall be construed and governed by the laws Hong Kong andshall be subject to the non exclusive juridiction of the Courts of the HongkongTerjemahanditerjemahkan oleh EKO TJAHYADI, NO.1765/2006,Penterjemah Resmi dan Bersumpah TUGAS : masingmasing pihak tidakmemberikan hak, kewajiban dan kewajiban kepada pihak ketiga (termasukanak perusahaan, perusahaan asosiasi atau afilasi).
    cermat dan benar;Bahwa dalildalil Memori Banding dari Para Pembanding/Para Tergugat,ternyata isinya hanya merupakan pengulangan atau persis sama denganJawaban, Duplik dan Kesimpulan yang telah dikemukakan Para Pembanding/ Para Tergugat pada persidangan Pengadilan Tingkat Pertama PengadilanNegeri Jakarta Selatan;Bahwa sesuai bukti Terbanding semula Penggugat yaitu P1, P2 dan buktiP3, terbukti Non Exclusive/Non Ekslusif dapat diartikan tidak khusus atautidak terbatas sehingga jika diterjemahkan ..and shall
Register : 01-11-2018 — Putus : 04-12-2018 — Upload : 20-03-2019
Putusan MAHKAMAH AGUNG Nomor 3029 B/PK/PJK/2018
Tanggal 4 Desember 2018 — PT. CITI BANK N.A VS DIREKTUR JENDERAL PAJAK;
5831 Berkekuatan Hukum Tetap
  • casukoreksi biaya usaha yang dibayarkan kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8: section (3) P3BIndonesia Amerika yang menyatakan bahwa:/n the determination ofthe business profits of a permanent establishment, there shall
    Likewise, no account shall betaken, in the determination of the profits of a permanent establishment,for amounts charged (otherwise than towards reimbursement of actualexpenses), by the permanent establishment to the head office of theenterpnse or any of its other offices, by way of royalties, fees or othersimilar payments in return for the use of patents or other rights or by wayof commission for specific services performed or for management or byway of interest on moneys lent to the head office
Putus : 22-06-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 453/B/PK/PJK/2016
Tanggal 22 Juni 2016 — PT. CHAROEN POKPHAND INDONESIA, Tbk VS DIREKTUR JENDERAL PAJAK
15090 Berkekuatan Hukum Tetap
  • Perjanjian Pengalihan Hak KekayaanIntelektual antara CPG dan CPIG:Pasal 2 Perjanjian Pengalihnan Hak Kekayaan Intelektual (VideBukti PK5):Article 2Assigment2.1 In consideration of CPIG agreeing to license the CPIntellectual Proprietary Rights to CPI under theNovation Agreement and such other relatedagreements and documents to be executed by andbetween CPIG and CPI, CPG does hereby acceptthe assignment of the CP Intellectual Proprietaryrights from CPG.2.2 With the signing of this Agreement, CPIG shall
    be thenew owner of the CP Intellectual Proprietary Rights,and shall have the rights to license the CPIntellectual Proprietary Rights to any and allsubsidiaries and affiliates of parties.2.3 CPIG may acquire new intellectual proprietary rightsfrom any third party or creates new inventionfrom itsown research and development facilities, and shallhave right to register it on its own name, and furtherlicense it to any Indonesia subsidiaries and affiliatesof the Charoen Pokphand Froup of Companies.Halaman
    13 dari 37 halaman Putusan Nomor 453 B/PK/PJK/20162.4 By countersigning this Agreement, CPI shall bebound by this Agreement and the terms andcondition hereof.2.5 The assignment made under this Agreement shallinclude all rights, benefits, security, lien, and otherrights attached to the CP Intellectual ProprietaryRights.Terjemahan Resmi Tersumpahnya adalah sebagai berikut(videBukti PK5a):2.12.22.32.4Pasal 2PengalihanDengan persetujuan CPIG untuk memberikan lisensiHak Kekayaan Intelektual CP kepada
    Hal ini sejalandengan Pasal 4.2 Perjanjian Lisensi dimana apabila terdapat suatuhal yang tidak didaftarkan patennya, maka hal tersebut adalahrahasia dagang, sebagaimana dikutip sebagai berikut (Vide BuktiPK8):Unless otherwise stipulated by the Parties, the Parties agree thatany Intellectual Proprietary Rights licensed by the Licensor to theLicensee under the Agreement which are not registered with therelevant authority the Territory or in other territories shall beconsidered as Trade SecretHalaman
    NonDisclosure11.1.1 It is understood between the Parties that the Informationdisclosed pursuant hereto is proprietary and confidentialand the Licensee shall, during the period of theAgreement and thereafter, maintain in strict confidence allof the Intellectual Proprietary Rights and will not discloseany of the same except to its management, technicaldepartment or trusted employees approved by theLicensor in writing and any disclosure shall be madesubject to an express obligation of confidentiality
Register : 13-06-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52150/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
11422
  • the Early HarvestProgramme of the Framework Agreement are set out in Annex 3 of thisAgreement".bahwa berdasarkan butir 3(i) Origin criteria pada overleaf notes dijelaskan theproducts Wholly obtained in the exporting party as defined in rule 3 of therules of origin for ACFTA.bahwa selanjutnya berdasarkan Rules of Origin fot The ASEANChina FreeTrade Area, disebutkan:I. bahwa pada Rule 2 disebutkan sebagai berikut:Rule 2 Origin CriteriaPor the purposes of this Agreement, products Imported by a Party shall
    Bahwa pada Rule 3 disebutkan sebagai berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a). the following shall be considered as whollyproduced or obtained In a Party:Plants and plant products harvested, picked or gathered there,Live animals2 born and raised there,Products obtained from live animals referred to in paragraph (b) above;Products obtained from hunting, trapping. fishing. aquaculture. gathering orcapturing conducted there,Minerals and other naturally occurring substances
Register : 26-02-2013 — Putus : 18-03-2014 — Upload : 10-11-2014
Putusan PENGADILAN PAJAK Nomor Put.51411/PP/M.IXA/19/2014
Tanggal 18 Maret 2014 — Pemohon Banding dan Terbanding
11423
  • Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalamRevised Operational Certification Procedures (OCP) For The Rules Of Origin Of TheAseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Putus : 13-02-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 12 /B/PK/PJK/2017
Tanggal 13 Februari 2017 — DIREKTUR JENDERAL PAJAK vs PT. CHEVRON PACIFIC INDONESIA
4446 Berkekuatan Hukum Tetap
  • ;The obligations of PERTAMINA hereunder shall be deemed tohave complied with by the delivery to CONTRACTOR within onehundred and twenty (120) days after the end of each CalendarYear, of documentary proof in accordance with the Indonesianfiscal laws that liability for the above mentioned taxes has beensatisfied, except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINAshall reimburse it only out of its share of production hereunderwithin sixty (
    sebagai berikut:"Pajak Ditanggung Pemerintah, yang selanjutnya disebut PDTP, adalah pajak terutang yang dibayar oleh pemerintahdengan pagu anggaran yang telah ditetapkan dalamAnggaran Pendapatan dan Belanja Negara, kecualiditentukan lain dalam UndangUndang mengenai AnggaranPendapatan dan Belanja Negara";Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi HasilBlok Rokan Antara Perusahaan Pertambangan Minyak danGas Bumi Negara (PERTAMINA) dan Pemohon Banding,dinyatakan sebagai berikut:"PERTAMINA shall
    ,;The obligations of PERTAMINA hereunder shall bedeemed to have complied with the delivery toCONTRACTOR within one hundred and twenty (120)days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesianfiscal laws that liability for the above mentioned taxes hasbeen satisfied, except that with repect to any of suchliabilities which CONTRACTORS may be obliged to paydirectly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60)
    Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly.
    Laws and Regulations, yang antara lain mengaturbahwa:2.1 The laws of the Republis of Indonesia shall apply tothis Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall(b) furnish all technical aid, including foreign personnel,required for the performance ofthe Work Program,payment whereof requires Foreign Exchange;(c) furnish such other Funds for the performance of theWork Program that required payment in ForeignHalaman 37 dari 45 halaman.
Putus : 18-03-2014 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 990/B/PK/PJK/2013
Tanggal 18 Maret 2014 — DIREKTUR JENDERAL PAJAK VS PT. INDOSAT, TBK
262274 Berkekuatan Hukum Tetap
  • For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;Article 111.
    However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
    Notwthstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection wth the sale on credit of any industrial, commercial orscientific equipment.5.
    The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.
    Putusan Nomor 990/B/PK/PJK/2013the law of that State, but if the recipient is Me beneficial owner of theinterest the tax so charged shall not exceed 10 per cent of Me grossamount of the interest.Bahwa paragraf (1) mengatur negara tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajak ataspenghasilan bunga tersebut.
Register : 30-11-2012 — Putus : 26-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor Put.48480/PP/M.IX/19/2013
Tanggal 26 Nopember 2013 — Pemohon Banding dan Terbanding
10720
  • Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures (Ocp) For The Rules Of Origin OfThe AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Putus : 09-06-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 436/B/PK/PJK/2016
Tanggal 9 Juni 2016 — DIREKTUR JENDERAL PAJAK VS PT. PROCTER & GAMBLE HOME PRODUCTS INDONESIA,
15847 Berkekuatan Hukum Tetap
  • ;Berdasarkan agreement antara Termohon Peninjauan Kembalidengan para distributor diketahui:Point 1.5.1Distributors shall provide PGHPI with distribution services ....;Point 1.6.1Distributor shall designate and employ the employees whoseexclusive responsibility will be to manage the overall businessoperation related to the P & G products, including but notlimited to sales, distribution, merchandising, training andpeople development (dedicated employees).
    The dedicatedemployees shall be the employees of distributor and subject todistributor's company regulation;Point 3.1.1As consideration for all services provided by distributorpursuant to this agreement, PGHPI will pay distributor adistribution fee based on Y product category;Point 3.1.2The payment of the distribution fee, pursuant of article 3.1.1shall be made by way of discount set off against PGHPIsinvoice to distributor's for the purchase of the products;Berdasarkan uraian di atas dapat disimpulkan
Register : 13-10-2011 — Putus : 28-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.49247/PP/M.XV/15/2013
Tanggal 28 Januari 2013 — Pemohon Banding dan Terbanding
14765
  • Shareholders affiliate Sale of finished goodsPT Marubeni Indonesia Shareholders affiliate Sale of finished goodsbahwa berdasarkan penelitian Majelis terhadap Sale and Purchase Agreement (bukti P16 danP17) pasal 2.1 diketahui Marubeni Corporation, Japan agrees to sell and deliver at theinternationally competitive price;bahwa dalam pasal 2.2 diketahui "NMC shall purchase all the raw material which are suppliedfrom outside of Indonesia through Marubeni Corporation, Japan;bahwa dalam pasal 4.2. diketahui
    the price of the raw material, unless otherwise agreedbetween NMC and Marubeni, shall be mutually agreed upon biannually not later than 60 daysbefore the beginning of relevant half year based upon then prevailing market price of the rawmaterial:bahwa berdasarkan penelitian Majelis terhadap akte perusahaan (bukti P15) diketahuiPemohon Banding dimiliki oleh NOF Corporation, Jepang sebesar 89,6% dan MarubeniCorporation, Jepang sebesar 10,4%;bahwa Pasal 18 ayat (3) Undangundang Nomor 7 Tahun 1983 tentang
    diketahui Pemohon Banding memiliki akumulasikerugian di awal tahun 2007 sebesar USD.(3,746,516.00), laba di tahun 2007 sebesarUSD.214,050.00 dan rugi di tahun 2008 sebesar USD.(632,256.00) dengan total akumulasikerugian di tahun 2008 sebesar USD.(4, 164,722.00);bahwa dalam persidangan Pemohon Banding menyatakan pembayaran royalti dilakukan atas54 (lima puluh empat) paten;bahwa berdasarkan penelitian Majelis terhadap License and Technical Assistance Agreement(bukti P18 dan P19) pasal 3.3 diketahui "NMC shall
Putus : 06-12-2011 — Upload : 19-03-2015
Putusan MAHKAMAH AGUNG Nomor 496 PK/Pdt/2011
Tanggal 6 Desember 2011 — PT. VINYTEX vs PT. PLN (Persero) DISTRIBUSI JAKARTA RAYA dan TANGERANG CABANG TANGERANG
5423 Berkekuatan Hukum Tetap
  • yangmemeriksa perkara pailit mulai dari tingkat pertamasampai kepada Majelis Tingkat Kasasi dan PeninjauanKembali tidak mempertimbangkan KAHAR danOVERMACHT dimaksud, sehingga putusan mana tidakmempunyai kekuatan hukum dan atau tidak mengikatPemohon Peninjauan kembali dan mempunyai alasancukup untuk dinyatakan batal.Bahwa dalam perkara Pailit salah satu Kreditur yaitu PTPOLYCHEM INDONESIA Tbk dimana Sales Contractgeneral Terms & Condition, pada angka 11 dijelaskanbahwa : Arbitration : Any claim or dispute shall
    be settled amicably betweenthe parties as far as possible, failing which the matter shall be calledfor an arbitration according to the rule of the Badan Arbitrasi NasionalIndonesia (BANI) if settlement can not be reached, the matter shall bebroght to the central Jakarta District Court, to give the finaldecision (Novum PK3 )Sehingga dengan demikian maka penyelesaian hukumnya harus melaluibadan Abitrase.Bahwa keadaan Pailit yang dialami oleh Pemohon PKtidak berlebihan apabila dikatakan sebagai akibat
Register : 02-08-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54088/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12819
  • And The Peoples RepublicOf China, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalam RevisedOperational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChina Free TradeArea;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (OCP) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall
    Certificate of Origin (Form E), and signed bythe authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 15-03-2011 — Putus : 22-04-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-44582/PP/M.XI/16/2013
Tanggal 22 April 2013 — Pemohon Banding dan Terbanding
17016
  • Impor bahanbahan baku dan bahan setengah jadi untuk usahausaha tersebut dengan tidak mengurangi izin dari yang berwajib;Bahwa berdasarkan Technical Assistance Agreement antara Yamaha Corporation Japan (YCJ)Pemohon Banding, disebutkan bahwa:Article 4 Supply of components and MaterialsYCJ shall supply YMMA with components, parts and materials necessary for manufacturing the Iupon the request of YMMA.
    The price thereof will be determined at an international competitivDate and method of payment, and method of transportation, and other relevant matters shall be detthrough mutual consultation between the parties hereto;bahwa Pemohon Banding telah menyampaikan dokumen Laporan Keuangan periode 31 Maret 22008 oleh auditor Independen Drs. Thomson E.
Register : 26-06-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor PUT.52149/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
11923
  • Rule 23, Appendix I, Attachment A, Revised Operational Certification Procedures(OCP) For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall accept aCertificate of Origin (Form E) in cases where the sales invoice isissued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided thatthe product meets the requirements of the Rules of Origin for theACFTA.
    The third party invoice number should be indicated in Box10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the Parties and the copy of the thirdparty invoice shall be attached to the Certificate of Origin (FormE) when presenting to the Customs Authority of the importingParty.bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 059791 tanggal 13Februari 2013, kedapatan pengisian kolom PIB, antara lain sebagai berikut :Kolom Uraian Nomor Tanggal Ketera15 Invoice
Author : Yunus Husain (Penulis); M. Nur Solikhin (Tim Peneliti); Rizky Argama (Tim Peneliti), dkk;
Penjelasan Hukum tentang Perampasan Aset Tanpa Pemidanaan dalam Perkara Tindak Pidana Korupsi
671610875
  • Terdapat tiga ruang lingkup yang harus dipenuhi apabila ingin menerapkan perampasan aset tanpa pemidanaan dalam hal perkara tindak pidana korupsi, yakni:a. Tidak terdapat cukup bukti untuk membuktikan unsur-unsur pidana korupsi (putusan bebas tidak ... [Selengkapnya]
  • Civil Forfeituredi Georgia GeorgiaUniform CivilForfeitureProcedure Act(Chapter 6,Title 9 CivilPractice, 2015Georgia Code UndangUndang (Act) 2015 91612(a) In actions in rem, the property which is thesubject of the complaint for forfeiture shall benamed as the defendant. The complaint shall beverified on oath or affirmation by a duly authorizedagent of the state in aq manner consistent with Article5 of Chapter 10 of this title.
    is inadequate to file a petition to the Court 55 for the forfeiture of the asset, in whole or in part, theprosecutor shall inform the Secretarygeneral of suchinadequate evidence so that he may proceed toobtain additional information.The Secretarygeneral shall proceed without delay inresponse to paragraph two and submit additionalevidence for the prosecutor to reconsider.
    Should theprosecutor deem that the evidence is still inadequateto file a petition to the Court for the forfeiture of anasset in whole or in part, the prosecutor shall informthe Secretarygeneral in order to forward the matterto Arbitrary Committee for consideration. TheArbitrary Committee shall deliver the decision withinthirty days as from the date of receipt from theSecretarygeneral.The prosecutor and the Secretarygeneral shall followthe decision of Arbitrary Committee.
    There shall be no more motion against thatindividual in connection with the same asset unlessnew crucial evidence has arisen to convince theCourt to order the forfeiture of that individual assetto the State.When the prosecutor has filed a petition to the 56 Court, the Court shall order to post a notice at theCourt and have it published for two consecutive daysin a local well known newspaper so that individualswho may claim ownership or have a vested interestin the asset can file an objection to the
    Inaddition, the Court shall send a copy of such noticeto the Secretarygeneral to post at the Office and atthe police station where the asset is located. If thereis an evidence of individual who may claimownership or has a vested interest in the asset thenthe Secretarygeneral shall send a notice to thatindividual and inform of his rights.
Register : 04-03-2019 — Putus : 22-04-2019 — Upload : 17-06-2019
Putusan PN MEDAN Nomor 1/Pdt.Sus-Renvoi Prosedur/2019/PN Niaga Mdn.
Tanggal 22 April 2019 —
430186
  • The Management Fee is dueand payable on the Disbursement Date and shall be withheld from theprincipal amount of the Note upon disbursement.dimana hal tersebut dibuktikan dengan Surat Confirmation of ExecutionReference :CSG180219000258 tanggal 6 November 2018 yang diterbitkan olehCredit Suisse Bank.
    Observance of the underlying Sales Contracts by the Issuer; noobligations of the note holderThe issuer shall remain liable under the sales contracts underlying the assignedSales contact Proceeds ( the Underlying Sales Contract) and shall observe,perform and fulfil all of the conditions and obligations to be observed, performedand fulfilled by it thereunder, and the Note Holder shall have no obligation orliability thereunder or by reason of or arising out of the assignments of SalesContract Proceeds
    , nor shall the Note Holder be required or obligated in anymanner to observe, perform or fulfil any of the conditions or obligations of theHalaman 26 dari 80 Putusan Nomor 1/Pdt.SusRenvoi Prosedur/2019/PN Niaga Mdn jo Nomor15/Pdt.Sus.