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Register : 06-01-2015 — Putus : 28-12-2015 — Upload : 04-12-2017
Putusan PN JAKARTA PUSAT Nomor 06/PDT.G/2015/PN.JKT.PST
Tanggal 28 Desember 2015 — Tuan BUDI HARTO X PT. MULTILINE SHIPPING COMPANY (YML DIV),Cs
289112
  • JURISDICTIONExpect as otherwiseprovided specifically herein any claim ordispute arising under this Bill shall be qovemed by the low ofEngland and determined in the English courts of any other place.In the event this clause ts inapplicable under local law thenjurisdiction and choice of law shall lie in either the port of loaclingor port of discharge at carrier's option.Yang teyemahan Resminya sebagaiberikut '26.
    The Carrier shall be underno liabilitywhatsover for loss off, or damage to, the Goods, howeveroccurring, if such loss or damage arises prior to loading on to,or subsequent to the discharqge from,the Vessel.Notwithstanding the foregoing in the event that any applicablecompulsory law provides to the contrary, the Carrier shall havethe benefit of every right, defense, limitation and liberty setforth in the Hague Rules as applied by this Clause during suchadditional compulsory period of responsibility
    PstExpect as otherwise provided specifically herein any claim or dispute arisingunder this Bill shall be governed by the low of England and determined in theEnglish courts of any other place. In the event this clause is inapplicable underlocal law then jurisdiction and choice of law shall lie in either the port ofloading or port of discharge at carrier's option."Terjemahan resminya sebagai berikut :"26.
    Any mention in this Bill of parties to be notified of the Goods is solely forinformation of the Carrier, and failure toqive such notification shall notinvolvethe Carrierany liability or relieve the Merchant of any obligationshereunder; Terjemahan resminya sebagai berikut :18. PEMBERITAHUAN DAN PENGIRIMAN(1).
    The Carrier shall be under no liabilitywhatsover for loss off, or damage to, the Goods, however occurring, if such lossor damage arises prior to loading on to, or subsequent to the discharge from, theVessel.
Register : 27-08-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54089/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
13521
  • 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;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50154/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
12524
  • yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa" sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall
    be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress
Register : 17-09-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55962/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
14933
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible utRule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly
Register : 08-07-2014 — Putus : 14-04-2014 — Upload : 27-10-2016
Putusan PN JAKARTA PUSAT Nomor 342/Pdt.G/2014/PN.Jkt.Pst.
Tanggal 14 April 2014 — PT TARUNA CIPTA KENCANA >< PT GALANGAN MERCUSUAR
294131
  • Pasal 2.3 Perjanjian No. 007 dan Perjanjian No.008, Tergugat harus menyerahkan kapal kepada Penggugat paling lambat 10(sepuluh) bulan setelah menerima pe mbayaran pertama atas kapal terseb ut.Berikut kami kutipkan Pasal 7.1 dan Pasal 2.3 Perjanjian No. 007 danPerjanjian No. 008 :Pasal 7.1 Perjanjian No. 007 dan Perjanjian No. 008"The Vessel shall be delivered by the Builder to the Owner at the latest10 (ten) months after receiving the Ist (first) Payment of the Vessel inaccordance with Article 2
    Pasal 2.3 Perjanjian No. 007"Ovvners shall pay the Contract Price to the Builder in three (3)phases as follows :a) Ist (First) Payment: 10% (percent) of the contract price amountingto SGD. 110,000 (Singapore Dollars one hundred ten thousandonly), shall be paid within seven (7) working days after contractsigning;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 110,000 (Singapore Dollars one hundred tenthousand only), shall be paid upon the accomplishment of theKeel Laying
    ;c) 3rd (Third) Payment: 80% (eighty percent) of the contract priceamounting to SGD. 880,000 (Singapore Dollars eight hundred eightythousand only), shall be paid upon delivery of the vessel and beforedeparture of the Vessel from Builder's yard";Pasal 2.3 Perjanjian No. 008"a) Ist (First) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyPutusan No.342/Pdt.G/2014/PN.Jkt.Pst.five thousand only), shall be paid within seven (7) working daysafter
    contract signing;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyfive thousand only), shall be paid upon the accomplishment of theKeel Laying;c) 3rd (Third) Payment: 80% (elghty percent) of the contract priceamounting to SGD. 1,560,000 (Singapore Dollars one million fivehundred sixty thousand only), shall bepaid upon defivery of thevessel and before departure of the Vessel from Builder'syard;3.
    007 dan Perjanjian 008sebagaimana kami kutipkan di bawah ini :Pasal 8.4 Perjanjian 007 dan Perjanjian 008Right to Rescind for Excessive DelayIf the total accumulated time of all delays on account of the causes specified inarticle 8.1, amounts to ninety (90) days or more; then, in such event, the Ownermay rescind this Contract in accordance with theprovisions of article 10 here of.Pasal 10.1 huruf b Perjanjian 007 dan Perjanjian 008Putusan No.342/Pdt.G/2014/PN.Jkt.Pst.Right of RescissionThe Owner shall
Register : 02-02-2012 — Putus : 19-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-44054/PP/M.IX/19/2013
Tanggal 19 Maret 2013 — Pemohon Banding dan Terbanding
12431
  • Rangka ASEANChina Free Trade Area, didalamPeraturan Menteri Keuangan Nomor 235/PMK.011/2008 tentangPenetapan Tarif Bea Masuk Dalam Rangka ASEANChina FreeTrade Area, tidak ada larangan tentang Tanggal B/L mendahuluiTanggal SKA atas impor barang terkait dengan pemberlakuanperjanjian perdagangan bebas (Free Trade Area) antar Negara.bahwa berdasarkan Rule 12, Rules Of Origin For The AseanChina Free Trade Area disebutkan A claim that products shallbe accepted as eligible for preferential concession shall
    Area disebutkan The Certificate of Originshall be issued by the relevant Government authorities of theexporting Member State at the time of exportation or soonthereafter whenever the products to beexported can be consideredoriginating in that Party within the meaning of the ASEAN China Rules of Origin.bahwa berdasarkan Apendix 1 Rule 11 Revised OperationalCertification Procedures for the Rules of Origin of the ASEAN CHINA Free Trade Area disebutkan In principle, a Certificate of Origin (Form E) shall
    In exceptional cases where the Certificate of Origin(Form E) has not been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of theexporter, the Certificate of Origin (Form E) shall be issuedretroactively in accordance with the domestic laws, regulationsand administrative rules of the exporting Party within twelve (12)months from the date of shipment, in which case it is necessary toindicate ISSUED RETROACTIVELY in Box 13.
Register : 03-10-2011 — Putus : 24-04-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-44695/PP/M.XVII/19/2013
Tanggal 24 April 2013 — Pemohon Banding dan Terbanding
14038
  • Form E, tanggal 17Juli 2011 adalah tanggal kapal tersebut transit di Hongkong (master B/L Nomor:KMTCJMNO0015121),e bahwa benar Form E dengan Nomor: E114407H40460010 tanggal 14 Juli 2011 diissuedpada saat yang bersamaan dengan waktu ekspor barang (sesuai dengan house B/L Nomor:FSJKT11J11009 tanggal 14 Juli 2011),e bahwa Pemohon Banding sudah mengikuti ketentuan yang ada di Rule 10 (operationalcertification procedures for the rules of origin untuk ACFTA) yang menjelaskan thecertificate of origin shall
    The Certificate of Origin shall be issued by the relevant governmentauthorities of the exporting party at the time of exportation or soonthereafter whenever the products to be exported can be sonsideredoriginating in the party within the meaning of the ASEANChina Rules ofOrigin.bahwa pengertian tanggal eksportasi tidak sama dengan pengertian tanggalpengapalan yang diterjemahkan oleh Terbanding sebagai tanggal B/L.bahwa Majelis berpendapat SKA (Form E) Nomor: E114407H40460010tanggal 14 Juli 2011 telah
Register : 28-05-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52153/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
12227
  • Klasifikasi Barangbahwa berdasarkan Sub Heading Explanatory Notes, Sub heading 1507.10disebutkan:Fixed vegetable oils, fluid or solid, obtained by pressure, shall be consideredas crude if they have undergone no processing other than decantation,centrifugation or filtration, provided that, in order to separate the oils fromsolid particles only mechanical force, such as gravity, pressure or centrifugalforce, has been employed, excluding any adsorption filtering process,fractionation or any other physical
    If obtained byextraction an oil shall continue to be considered as crude, provided it hasundergone no change in colour, odour or taste when compared with thecorresponding oil obtained by pressure.bahwa berdasarkan BTKI 2012, pos tarif 15.12, susunan possubpos nyaadalah sebagai berikut :15.12 Minyak biji bunga matahari, safflower atau Sunflowerseed, safflowebiji kapas dan fraksinya, dimurnikan oil and fractions thereof,maupun tidak, tetapi tidak dimodifikasi refined, but not chemicalsecara kimia.
Putus : 26-06-2009 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 182 PK/Pdt/2006
Tanggal 26 Juni 2009 — PT. ARMADA EKA LLOYD : SAMSUN SHIPPING CORPORATION, dkk
8170 Berkekuatan Hukum Tetap
  • Putusan No.182PK/Pdt/2006Perjanjian tersebut (vide buktu T1);Untuk lengkapnya dengan ini kami kutip ketentuan yangterdapat di dalam pasal 17 mengenai perselisihan / Disputesdalam charter party tersebut yang berbunyi sebagaiberikutThat should any dispute arise between owners and theCharterers, the matter in dispute shall be referred tothree persons at London, one Person to be appointed by eachof the parties hereto, and the third by the two so chosen,their decision or that of any two of them, shall
    The arbitrator shall becommercial men.Terjemahan dari klausul disputes/perselisihan di atasadalah sebagai berikutBahwa seandainya timbul perselisihan antara para pemilikdan para penyewa, masalah yang diperselisihkan harusdisampaikan kepada tiga orang di London, satu orang harusditunjuk oleh masing masing pihak perjanjian sewa ini, danorang ketiga oleh dua orang yang dipilih, keputusan merekaatau keputusan kedua dari mereka akan bersifat tetap danuntuk keperluan melaksanakan keputusan, kesepakatan
    SohandiKawilarang.Isi putusan Mahkamah Agung.Terlepas dari alasan kasasi, putusan PengadilanTinggi / Pengadilan Negeri harus dibatalkan denganalasan Mahkamah Agung sendiri karena Pengadilan Tinggisalah menerapkan hukum.Dalam policy No. 49/DO/37/08 tanggal 10 Agustus 1978 dibawah bagian tentang conditons telah ditentukan bahwaall differences arising out of this policy shall bereferred to the decision of an arbitrator to beappointed in writing by the parties in different cex orif they cannot agree
Register : 15-03-2012 — Putus : 11-07-2013 — Upload : 06-08-2014
Putusan PN JAKARTA SELATAN Nomor 166/PDT.G/2012/PN.Jkt.Sel.
Tanggal 11 Juli 2013 —
240149
  • be settled finally by arbitration.The arbitration shall take place in Seoul, Korea and shall be conductedin accordance with the Rules of the Korean Commercial ArbitrationBoard by three arbitrators appointed according to those rules ..."
    In case nosettlement can be reached through negotiations, such disputes shall besubmitted to and finally settled by arbitration. Arbitration shall take placeHalaman 30 Putusan No.166/Pdt.G/2012/PN.Jkt.
    Bahwa Pasal 2.00 ayat (2) (Pasal 2.02) DistributorshipAgreement menyatakan sebagai berikut:"This Agreement shall come into effect during one yearperiod...and thereafter this Agreement shall automatically extendon year to year basis unless either Party gives a notice oftermination in writing to the other Party six (6) months prior toexpiration of the term of this Agreement..."
    Bahwa Pasal 14 ayat (1) (Pasal 14.1) Supply Agreementmenyatakan sebagai berikut:" This Agreement shall become effective from the date of executionand will continue in effect for one (1) year from the date hereof andthereafter this Agreement shall be automatically extended on yearto year basis unless either party gives notice of termination inwriting to the other Party nine (9) months prior to expiration ofTerm of this Agreement."
    Bahwa Pasal 26 Technical License Agreement menjelaskansebagai berikut:" This Agreement shall become effective on the Effective Date andunless sooner terminated under any other provision hereincontained shall continue in force with respect to each LicensedProducts until the fifth (5) anniversary of LICENSEE'Scommencement of commercial production of each and everyLicensed Products respectively unless the Parties agree in writingto further extend the term of this Agreement..."
Register : 30-05-2012 — Putus : 28-05-2013 — Upload : 08-11-2013
Putusan PENGADILAN PAJAK Nomor Put.45186/PP/M.VII/19/2013
Tanggal 28 Mei 2013 — Pemohon Banding dan Terbanding
12627
  • ASEANChina) disahkan denganPeraturan Presiden RI no. 37 tahun 2011, disebutkan pada Pasal 2 :Perubahan perubahan dimasa depan pada Lampiran ProsedurSertifikasi Operasional dan Surat Keterangan Asal (Formulir E),Bahwa dalam Lampiran A (Atachment A) Protokol Kedua, yaitu :Operational Certification Procedure for the Rule Of Origin of TheASEANChina Free Trade Area (revised OCPACFTA), disebutkanpada Aturan 23 (aturan yang baru pada OCP sebelumnya tidak ada):Rule 23The Customs Authority of the importing Party shall
    The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee 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.3) Bahwa sebagai penegas atas aturan baru dalam OCPACFTA tersebutdikeluarkanlah Surat Edaran Direktur Jenderal Bea dan Cukai NomorSE12 /BC/2011 tanggal O03 Oktober 2011 tentang PetunjukPelaksanaan
    The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and thecopy of the third party invoice shall be attached to the Certificate of Origin(Form E) when presenting to the Customs Authority of the importing Partyyang telah disahkan dengan Peraturan Presiden Republik Indonesia Nomor 37Tahun 2011 Tentang Pengesahan Second Protocol To Amend The AgreementOn Trade In Goods Of The Framework Agreement On
Register : 19-12-2014 — Putus : 24-08-2015 — Upload : 09-09-2015
Putusan PN DENPASAR Nomor 914/Pdt.G/2014/PN Dps.
Tanggal 24 Agustus 2015 — ADE CHAERANI NUR SAFITRI MELAWAN PERSEROAN TERBATAS (PT) BALI RESORT & LEISURE (PT. BALI RESORT & LEISURE COMPANY);
16691
  • The arbitration panel shall consist of there (3)Hal. 5 dari 66 halaman putusan perkara Nomor 914/Pdt.G/2014/PN Dps.13.14.arbitrators, one (1) closed by the complainant, one (1) chosen by the respondentand a chairman chosen by the arbitrators named by the complainant and therespondent dalam terjemahan bebasnya berarti: Perselisihan antara para pihakyang muncul dan perjanjian ini atau dari perjanjian lain yang terkait denganperjanjian ini yang tidak dapat diselesaikan oleh Presiden Direktur yangmenyewakan
    The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairman chosen bythe arbitrators named by the complainant and the respondent;The Parties expressly agree that :(a) the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decisionissued by the arbitrators no later than twelve (12) months after thedate of commencement of the arbitration proceedings
    (being thedate of service of the complaint by the party initiating thearbitration), unless the arbitration panel finds good cause to permitan extension of the time for completion;(b) the arbitrators shall only reach their decision by applying strict rulesof law to the facts and shall not purport to resolve any dispute exaequo et bono;(c) the arbitration shall be conducted in the English language;(d) any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall
    dispute or question the decision ofthe arbitration tribunal before any judicial authority in the Republicof Indonesia or elsewhere;(e) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.Hal. 15 dari 66 halaman putusan perkara Nomor 914/Pdt.G/2014/PN Dps.16The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity;
    14.3 Pending the submission to arbitration and thereafter until the arbitrationtribunal issues its decision, each Party shall, except in the event ofexpiration, termination or failure by any of the other Parties to obey orcomply with a specific order or decision of the arbitration tribunal,continue to perform all of its obligations under this Agreement withoutprejudice to a final adjustment in accordance with the said award;Terjemahan dalam Bahasa Indonesia :Pasal 14 ARBITRASI;14.114.2Perselisihan
Upload : 19-04-2011
Putusan MAHKAMAH AGUNG Nomor 764 K/PDT.SUS/2010
PT. SAINT GOBAIN ABRASIVES INDONESIA; PT. DAYA SATYA ABRASIVES (Dahulu PT. SAINT GOBAIN NORTON HAMPLAS)
262335 Berkekuatan Hukum Tetap
  • No. 764 K/PDT.SUS/2010diselesaikan melalui Arbitrase sesuai dengan ketentuan dari Pasal 17ayat 17.3 dari Commercial Agreement juncto Pasal 3 UndangUndangNomor 30 Tahun 1999 tentang Arbitrase dan Alternatif PenyelesaianSengketa, yang mana berbunyi sebagai berikut :Article 17 paragraph 17.3 of Commercial Agreement :Any of such Disputes, which can not be amicably settled wthin 30(thirty) days after the matter in dispute has been brought by one Party tothe attention of the other Party, shall be referred
    to and finally resolvedby arbitration in Singapore in accordance wth the prevailing ArbitrationRules of the Singapore Intemational Arbitration Center (SIAC Rules),which rules are deemed to be incorporated by reference in this Article.The Tribunal shall consist of one (1) or three (3) arbitrators as agreedbetween the Parties.
    In the event that the Parties fail to agree on thenumber of arbitrators, the tribunal shall consist of three (3) arbitratorsappointed in accordance wth the SIAC Rules.
    The language of thearbitration shall be English ;Dimana terjemahan dalam Bahasa Indonesianya adalah sebagaiberikut :Pasal 17 ayat 17.3 dari Commercial Agreement:Segala Persengketaan, yang tidak dapat diselesaikan dengan cara baikdalam jangka wektu 30 (tiga puluh) hari setelah masalah dalamPersengketaan disampaikan oleh salah satu pihak kepada pihak lainnya,maka akan merujuk pada dan diselesaikan secara final melalui arbitrasedi Singapura sesuai dengan Peraturan Arbitrase yang berlaku padaSingapore
    No. 764 K/PDT.SUS/2010Company at Sep 30, 2006 and on such difference has been agreedand accepted by and between SGAFR and the Shareholders ;The Revaluation Difference shall be paid by the Shareholders to SGAFR within 30 (thirty) days as of the expiry of the Option Exercise Periodby wre transfer to the bank account designated by SGAFR.
Register : 24-10-2013 — Putus : 19-11-2014 — Upload : 04-04-2016
Putusan PENGADILAN PAJAK Nomor Put-57563/PP/M.XVIIA/19/2014
Tanggal 19 Nopember 2014 — Pemohon Banding dan Terbanding
22197
  • Economic CoOperation Between The Association Of South East Asian Nation And ThePeoples Republic Of China (Protokol Kedua Untuk Mengubah Persetujuan Perdagangan Barang DalamPersetujuan Kerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin ForThe The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed to be originating and eligiblefor preferential concessions if they conform to the origin requirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible under Rule 4, Rule 5 orRule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered
Putus : 02-05-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 168/B/PK/PJK/2016
Tanggal 2 Mei 2016 — DIREKTUR JENDERAL PAJAK VS PT ANAK TASIK,
28199 Berkekuatan Hukum Tetap
  • The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the otherHalaman 8 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016Contracting State through a permanent establishment situated therein. Ifthe enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them as isdirectly or indirectly attributable to that permanent establishment.2.
    Where an enterprise of a Contracting State carries on business in theother Contracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed to thatpermanent establishment the profits which it might be expected to make ifit were a distinct and separate enterprise engaged in the same or similaractivities under the same or similar conditions and dealing whollyindependently with the enterprise of which it is a permanentestablishment.3.
    Insofar as it has been customary in a Contracting State, according to itslaw, to determine the p, of its to be attributed to a permanentestablishment on the basis of an apportionment of the total pi of it of theenterprise to its various parts, nothing in paragraph 2 of this Article shallpreclude that Contracting State from determining the profits to be taxedby such an apportionment as may be customary; the method ofapportionment adopted shall, however, be such that the result shall be inaccordance
    No profits shall be attributed to a permanent establishment by reason ofthe mere purchase by '.hat permanent establishment of goods ormerchandise for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributedto the permanent establishment shall be determined by the same methodyear by year unless there is good and sufficient reason to the contrary.7.
    Where profits include items which are dealt with separately in otherArticles of this Agreement, thrn the provisions of those Articles shall notbe affected by the provisions of this Article.dalam terjemahan bebas yaitu:Halaman 9 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016. Laba suatu perusahaan dari Negara pihak hanya akan dikenakan pajakdi Negara itu kecuali jika perusahaan itu menjaiankan usaha di Negarapihak lainnya melalui suatu bentuk usaha tetap.
Register : 16-09-2019 — Putus : 28-10-2019 — Upload : 23-12-2019
Putusan MAHKAMAH AGUNG Nomor 4039 B/PK/PJK/2019
Tanggal 28 Oktober 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
4920 Berkekuatan Hukum Tetap
  • Theconstituent material of the outer sole for purposes ofclassification shall be taken to be the material having thegreatest surface area in contact with the ground In determiningthe constituent material of the outer sole, no account shouldbe taken of attached accessories or reinforcements suchspikes, bars, nails, protectors or similar attachments whichpartly cover the sole (see Note 4 (b) to this chapter)5.
    Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.
    In such cases, the upper 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 : 02-10-2013 — Putus : 26-11-2014 — Upload : 22-12-2015
Putusan PENGADILAN PAJAK Nomor Put-57688/PP/M.XVIIA/19/2014
Tanggal 26 Nopember 2014 — Pemohon Banding dan Terbanding
28345
  • Economic CoOperation Between The Association Of South East Asian Nation And The PeoplesRepublic Of China (Protokol Kedua Untuk Mengubah Persetujuan PerdaganganBarang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama EkonomiMenyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia TenggaraDan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin For The TheAseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tobe originating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55966/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
14431
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible u1Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly
Register : 15-07-2013 — Putus : 17-03-2014 — Upload : 10-11-2014
Putusan PENGADILAN PAJAK Nomor Put-51339/PP/M.XVIIB/19/2014
Tanggal 17 Maret 2014 — Pemohon Banding dan Terbanding
11729
  • Economic CoOperation Between TheAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtokolKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed to beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55964/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13931
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible utRule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly