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Register : 19-07-2019 — Putus : 14-08-2019 — Upload : 13-09-2019
Putusan PN JAKARTA PUSAT Nomor 153/Pdt.Sus-PKPU/2019/PN Niaga Jkt.Pst
Tanggal 14 Agustus 2019 — Pemohon:
GLOBAL MARINE SYSTEMS LIMITED
Termohon:
PT. LIMIN MARINE AND OFFSHORE
457763
  • Either party may by written notice to theother Party refer the dispute or claim or difference for arbitration. TheParties hereby agrees that the seat of arbitration shall be inSingapore. The arbitration proceedings shall be conducted in theEnglish language and the award shall be a reasoned award.
    Either Partymay by written notice to the other Party refer the dispute or claim ordifference for arbitration. The Parties hereby agree that the seat ofarbitration shall be in Singapore. The arbitration proceedings shall beconducted in the English language and the award shall be a reasonedHal 25 dari 64 hal Putusan Nomor 153/Pdt.SusPKPU/2019/PN.Niaga Jkt.Pstaward.
    Either Partymay by written notice to the other Party refer the dispute or claim ordifference for arbitration. The Parties hereby agree that the seat ofarbitration shall be in Singapore. The arbitration proceedings shall beconducted in the English language and the award shall be a reasonedaward. The Parties expressly waive any tights of appeal that they mighthave under any applicable law against the award by the arbitrators.; Terjemahan bebas:11.
    Either Party may bywritten notice to the other Party refer the dispute or claim ordifference for arbitration. The Parties hereby agree that the seat ofarbitration shall be in Singapore. The arbitration proceedings shallbe conducted in the English language and the award shall be areasoned award. The Parties hereby expressly waive any tights ofappeal that they may have under any applicable law against theaward by the arbitrators.; Pasal 13 Perjanjian Layanan Dukungan di Darat:13.
    Either Party may by written notice tothe other Party refer the dispute or claim or difference for arbitration. TheParties hereby agree that the seat of arbitration shall be in Singapore.The arbitration proceedings shall be conducted in the English languageand the award shall be a reasoned award. The Parties expressly waiveany tights of appeal that they might have under any applicable law againstthe award by the arbitrators.
Register : 30-05-2012 — Putus : 28-05-2013 — Upload : 08-11-2013
Putusan PENGADILAN PAJAK Nomor Put.45187/PP/M.VII/19/2013
Tanggal 28 Mei 2013 — Pemohon Banding dan Terbanding
10732
  • Shenzhen, China;bahwa dalam Form E dan Bill of lading, barang dikapalkan dari Shenzhen, China;bahwa dengan demikian terdapat bukti terjadinya Third Party/Country Invoicing;bahwa importasi dengan kategori Third Party/Country Invoicing diperbolehkan, diatur dalam Revised Operational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChiTrade Area, sebagai berikut : The Customs Authority of the importing Party shall accept a CertifOrigin (Form E) in cases where the sales invoice is issued either
Putus : 06-02-2014 — Upload : 18-12-2019
Putusan MAHKAMAH AGUNG Nomor 779/B/PK/PJK/2013
Tanggal 6 Februari 2014 — DIREKTUR JENDERAL PAJAK, vs PT. EBARA INDONESIA
9495 Berkekuatan Hukum Tetap
  • Bahwa Persetujuan Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dan Pemerintah Jepang dinyatakan:Pasal 9:"Where :a. an enterprise of Contracting State participates directly or indirectly inthe management, control or capital of an enterprise of the otherContracting State, orb. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions
    Rp2.837.985.658,00 iniadalah sebagai berikut:e Persetujuan Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dan Pemerintah Jepang:Pasal 9:"Where :c. an enterprise of Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, ord. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;and in either
Register : 21-10-2016 — Putus : 23-11-2017 — Upload : 28-11-2017
Putusan PN JAKARTA SELATAN Nomor 746/Pdt.G.Plw/2016/PN JKT.SEL
Tanggal 23 Nopember 2017 — Arfan Syafril, Lawan NSB Niderelbe Schiffahrtsgesselschaft MbH & Co.KG,
514554
  • PNJaksel No. 203/2016 dan Perkara(9)(6)paragraphs (1) and (3) of thisAgreement, the Company (includingits board of directors, board ofcommissioners, its shareholders andemployees), the Second Party(including its board of directors,board of commissioners, itsshareholders and employees) andthe Third Party irrevocably andunconditionally agree to:a. fully discharge and heretoforerelease First Party (including itsboard of directors, board ofcommissioners, shareholdersand employees) from any futurecharges, either
    For such purpose, FirstParty and Second Party agree andconcur to execute the CircularResolution of Shareholders of theCompany regarding the Change ofCompany Name (Attachment I).In the event that the change ofCompany name as intended inArticle 2 paragraph (7) has beeneffected, Second Party, Third Partyand the Company warrants that itshall not change the Company nameback by using the word Niederelbeand/or NSB and/or other words thathave similar meaning in substancewith the name of First Party, either
Putus : 06-02-2014 — Upload : 18-12-2019
Putusan MAHKAMAH AGUNG Nomor 780/B/PK/PJK/2013
Tanggal 6 Februari 2014 — DIREKTUR JENDERAL PAJAK VS PT. EBARA INDONESIA
71122 Berkekuatan Hukum Tetap
  • Putusan Nomor 780/B/PK/PJK/2013and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, thenany profits which would, but by reason of those conditions, haveaccrued to one of the enterprises but by reason of those conditions,have not so accrued, may be included in the profits of that enterpriseand taxed accordingly.Bahwa pada paragraf 6.8 Chapter VI OECD Transfer
    or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;And in either case conditions are made imposed between thetwo entreprises in their commercial or financial relationswhich differ from those which would be made betweenindependent enterprises, then any profits which would, butby reason of those conditions, have accrued to one of theenterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise andtaxed
Register : 02-10-2013 — Putus : 29-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52220/PP/M.VIIB/19/2014
Tanggal 29 April 2014 — Pemohon Banding dan Terbanding
12123
  • For exports to theabove mentioned countries to be eligible for preferential treatment, therequirement is that either: The products wholly obtained in the exportingMember State as defined in Rule 3 of the ASEANChina Rules of Origin.bahwa berdasarkan Annex 3 Rule 3 Rules of Origin for The ASEANChinaFree Trade Area disebutkan bahwa produk yang yang digolongkan dalamorigin criterion Wholly Obtained harus memenuhi syarat ketentuan Rule 3ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within the
Register : 01-04-2013 — Putus : 30-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52208/PP/M.XVIIA/19/2014
Tanggal 30 April 2014 — Pemohon Banding dan Terbanding
12534
  • Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.
    ,Malaysia tersebut diijinkan dalam Operational Certification Procedures (OCP)ATIGA yang dikenal dengan "ThirdCountry Invoicing" sebagaimanaketentuan Operational Certification Procedures (OCP) ATIGA Rule 23 yangmenyebutkan: "Relevant Government authorities in the importing memberstate shall accept Certificates of Origin (Form D) in cases where the salesinvoice is issued either by a company located in a third country or by anASEAN exporter for the accountof the said company, provided that the goodsmeet
Putus : 13-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1625/B/PK/PJK/2017
Tanggal 13 September 2017 — DIREKTUR JENDERAL PAJAK VS PT. KARYA SUMIDEN INDONESIA,
9061 Berkekuatan Hukum Tetap
  • metode lainnya"Bahwa berdasarkan article 9 Perjanjian Penghindaran Pajak Berganda (JaxTreaty) antara Indonesia dan Japan, disebutkan bahwa"Where :(a) an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other ContractingState, or(b) the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and an enterprise ofthe other Contracting State, and in either
    Bahwa Perjanjian Penghindaran Pajak Berganda (Tax Treaty) antaraIndonesia dan Jepang, mengatur bahwa:Article 9Where :(a) an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of an enterprise ofthe other Contracting State, or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise of the other Contracting State,and in either case conditions are made
Register : 26-11-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor PUT-54041/PP/M.VIIB/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12028
  • For exports to the above mentioned countries to beeligible for preferential treatment, the requirement is that either: (i) The products whollyobtained in the exporting Member State as defined in Rule 3 of the ASEANChina Rules ofOrigin";6. bahwa berdasarkan Annex 3 "Rules of Origin for The ASEANChina Free Trade Area"disebutkan bahwa produk yang yang digolongkan dalam origin criterion (wholly obtained)harus memenuhi syarat ketentuan Rule 3 ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within
Register : 26-09-2013 — Putus : 08-09-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put.54962/PP/M.XVIIB/19/2014
Tanggal 8 September 2014 — Pemohon Banding dan Terbanding
12825
  • ayat (2) UndangUndang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimanatelah diubah dengan UndangUndang Nomor 17 Tahun 2006 menyebutkan tata cara pengenaan danbesarnya tarif bea masuk sebagaimana dimaksud pada ayat (1) diatur lebih lanjut dengan peraturan menteri;bahwa berdasarkan Rule 23 Annex A, Operational Certification Procedures for the ROO of ACFTA,disebutkan:The Customs Authority of the importing Party shall accept a Certificate of Origin (Form E) in cases where theSales Invoice is issued either
Register : 06-09-2018 — Putus : 03-10-2018 — Upload : 08-10-2018
Putusan PA TANGERANG Nomor 243/Pdt.P/2018/PA.Tng
Tanggal 3 Oktober 2018 — Pemohon melawan Termohon
60
  • Islamsebagaimana tersebut pada Pasal 14 Kompilasi Hukum Islam;Menimbang, bahwa berdasarkan fakta tersebut majelis menilai dalamperkawinan tersebut tidak terdapat larangan perkawinan sebagai disebutkandalam alQuran surat anNisaa ayat 23 tentang perempuanperempuanyang haram dinikahi;Menimbang, bahwa Majelis Hakim perlu mengetengahkan dalil syar'iberupa Hadis Nabi SAW yang diriwayatkan oleh Daruqutni dari Siti Aisyahyang berbunyi:Halaman 9 dari 12 halaman Penetapan Nomor /Pdt.P/20 /PA.Tng' k ha t + iTUae either
Register : 20-02-2013 — Putus : 15-03-2013 — Upload : 31-07-2013
Putusan PA MOJOKERTO Nomor 57/Pdt.P/2013/PA.Mr
Tanggal 15 Maret 2013 — PEMOHON
141
  • KabupatenMojokerto, selanjutnya disebut sebagai PEMOHON ;Pengadilan Agama tersebut ;Setelah mempelajari berkas perkara;Telah mendengar keterangan Pemohon, dan memeriksa buktibukti ;TENTANG DUDUK PERKARANYABahwa, Pemohon dengan surat permohonannya tertanggal 20 Februari 2013 yangtelah terdaftar di Kepaniteraan Pengadilan Agama Mojokerto Nomor: 0057/Pdt.P/2013/PA.Mr mengemukakan halhal sebagai berikut :1.Bahwa Pemohon adalah pasangan suami sah dari ##HAH EITHER IE yangpernikahannya dilangsungkan di
Register : 21-06-2013 — Putus : 30-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52212/PP/M.XVIIA/19/2014
Tanggal 30 April 2014 — Pemohon Banding dan Terbanding
12122
  • Third country invoicing.Dasar hukumAnnex 8, Operational Certification Procedure (OCP) for the Rules of OriginUnder Chapter 3 (OCP) Rule 23 Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Focnmrm D) incases where the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement.
    Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.
    ,Malaysia tersebut diijinkan dalam Operational Certification Procedures (OCP)ATIGA yang dikenal dengan "ThirdCountry Invoicing" sebagaimanaketentuan Operational Certification Procedures (OCP) ATIGA Rule 23 yangmenyebutkan: "Relevant Government authorities in the importing memberstate shall accept Certificates of Origin (Form D) in cases where the salesinvoice is issued either by a company located in a third country or by anASEAN exporter for the accountof the said company, provided that the goodsmeet
Register : 28-02-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56109/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
14527
  • the exhibiton mustbe indicated. a certificate issued by the relevant government authorities of the party where theexhibition took place together with supporting documents prescribed in rule 19 (d) may be required.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area Rule 23 dinyatakanThe Customs Authority of the importing Party shall accept a Certificate of Origin(Form E) in cases where the sales invoice is issued either
Register : 21-06-2013 — Putus : 30-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52213/PP/M.XVIIA/19/2014
Tanggal 30 April 2014 — Pemohon Banding dan Terbanding
13031
  • Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.
    ,Malaysia tersebut diijinkan dalam Operational Certification Procedures (OCP)ATIGA yang dikenal dengan "ThirdCountry Invoicing" sebagaimanaketentuan Operational Certification Procedures (OCP) ATIGA Rule 23 yangmenyebutkan: "Relevant Government authorities in the importing memberstate shall accept Certificates of Origin (Form D) in cases where the salesinvoice is issued either by a company located in a third country or by anASEAN exporter for the accountof the said company, provided that the goodsmeet
Register : 10-06-2013 — Putus : 30-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52211/PP/M.XVIIA/19/2014
Tanggal 30 April 2014 — Pemohon Banding dan Terbanding
13529
  • Direct consignmentThird country invoicingDasar hukumAnnex 8, Operational Certification Procedure (OCP) for the Rules of OriginUnder Chapter 3 (OCP) Rule 23 Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Focnmrm D) incases where the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement.
    Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.
    ,Malaysia tersebut diijinkan dalam Operational Certification Procedures (OCP)ATIGA yang dikenal dengan "ThirdCountry Invoicing" sebagaimanaketentuan Operational Certification Procedures (OCP) ATIGA Rule 23 yangmenyebutkan: "Relevant Government authorities in the importing memberstate shall accept Certificates of Origin (Form D) in cases where the salesinvoice is issued either by a company located in a third country or by anASEAN exporter for the accountof the said company, provided that the goodsmeet
Putus : 09-12-2013 — Upload : 12-12-2019
Putusan MAHKAMAH AGUNG Nomor 589/B/PK/PJK/2013
Tanggal 9 Desember 2013 — PT. D & D PACKAGING INDONESIA VS DIREKTUR JENDERAL PAJAK
6138 Berkekuatan Hukum Tetap
  • (a) To purchase, establish and carry on business as general merchants,importers, exporters, commission agents, del credere agents, removerspackers, storers, storekeepers, factors and manufacturers of anddealers in foreign and local produce manufactured goods, materials andgeneral merchandise and to import, buy, prepare, manufacture, rendermarketable, sell, barter, exchange, pledge, change, make advances onand otherwise deal in or turn to account produce goods, materials andmerchandise generally either
    in their prepared manufactured or rawstate and to undertake, carry on and execute all kinds of financialcommercial trading and other manufacturing operations and all businesswhether wholesale or retail.To do all or any of the things or matters aforesaid in any part of the(w) world and either as principals, agents, contractors or otherwise and byor through agents or otherwise and either alone or in conjunction withothers.
    (w) To do all or any of the things or matters aforesaid in any part of theworld and either as principals, agents, contractors or otherwise and byHalaman 36 dari 88 halaman. Putusan Nomor 589/B/PK/PJK/2013or through agents or otherwise and either alone or in conjunction withothers.(x) To do all such other things as may be deemed incidental or conduciveto the attainment of the above objects or any of them.")Dengan demikian, butir 7 Surat Edaran Direktur Jenderal Pajak No.
Putus : 23-12-2015 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 950/B/PK/PJK/2015
Tanggal 23 Desember 2015 — PT. LEMBU ANDALAS LANGKAT vs. DIREKTUR JENDERAL BEA DAN CUKAI
3611 Berkekuatan Hukum Tetap
  • For the purposes of this Chapter, a good shall be treated as anoriginating good if it is either:(a) Wholly produced or obatained in a Party as provided in Article3 (Goods Wholly Produced or Obtained); ...Pada Article 3 dijelaskan sebagai berikut:Article 3Goods Wholly Produced or ObtairtedFor the purposes of Article 2.1 (a) (Originating Goods), the followinggoods shall be considered as wholly produced or obtained:(b) live animals born and raised in a Party;Sehingga dapat diartikan bahwa barang yang
    For the purposes of this Chapter, a good shall be treated asan originating good if it is either :(a) Wholly produced or obatained in a Party as provided inArticle 3 (Goods Wholly Produced or Obtained),.......: :Pada Article 3 dijelaskan sebagai berikut :Article 3Goods Wholly Produced or ObtainedFor the purposes of Article 2.1(a) (Originating Goods), thefollowing goods shall be considered as wholly produced orobtained:(b) live animals born and raised in a Party;Sehingga dapat diartikan bahwa barang
Putus : 12-05-2016 — Upload : 23-09-2016
Putusan MAHKAMAH AGUNG Nomor 49 B/Pdt.Sus-Arbt/2016
Tanggal 12 Mei 2016 — PT GLOBAL MEDIACOM, Tbk (“Mcom”) VS QUALCOMM INCORPORATED
401298 Berkekuatan Hukum Tetap
  • paragraph, the Claimant take all appropriate steps to transfer its Mobile8 shares to the Respondent;We order the Respondent to pay the sum of US$642,879.37 to the Claimantin respect of its legal and other costs;We order the Respondent to pay the Claimant the sum of US$585,000 beingthe costs of the arbitration including the Tribunals fees and expenses andthe ICC administrative expenses;The Tribunal authorises and grants power of attorney to each of the partiesand to any Indonesian counsel appointed by either
    paragraph, the Claimant take allappropriate steps to transfer its Mobile8 shares to the Respondent;We order the Respondent to pay the sum of US$642,879.37 to theClaimant in respect of its legal and other costs;We order the Respondent to pay the Claimant the sum of US$585,000being the costs of the arbitration including the Tribunals fees andexpenses and the ICC administrative expenses;The Tribunal authorises and grants power of attorney to each of theparties and to any Indonesian counsel appointed by either
Register : 11-09-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52143/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
12728
  • ORIGIN CRITERIA: For Exports to the above mentionedcountries to be eligible for preferential treatment, therequirement is that either:(i) The products wholly obtained in the exporting Member State asdefined in rule 3 of the ASEANChine Rules of Origin;(ii) ..., etc.h3. bahwa berdasarkan Annex 3 Rules of Origin for The ASEANChinaFree Trade Area disebutkan bahwa:Rule 2 "" Origin Criteria"For the purpose of this agreement, product imported by a partyshall be deemed to be originating and eligible for