Ditemukan 494 data
132 — 28 — Berkekuatan Hukum Tetap
Information and Reporta Agent shall inform Company of the followingmatters:1 Market trends and competitive situation with respect to sale of ProductTerritory;2 Any complaints on Products;3 Any thirdparty infringement of Companys industrial property right.a Agent shall submit to Company the followingreports:I Annual report on sales forecast for the next calender year by theend of September of each year;2 Semiannual report on the market situation, operations carriedout in the previous period and those
17 — 11 — Berkekuatan Hukum Tetap
No. 237/B/PK/PJK/2009.constituents, other ingredients not permitted in the products of those earlierheadings. Thus heading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.
132 — 28 — Berkekuatan Hukum Tetap
to the Harmonized System, Edisi Ketiga, tahun 2002 volume 1,Halaman 158 terdapat 2 (dua) hal yang menentukan apakah suatu produk merupakanmakanan olahan sebagaimana yang dimaksud dalam HS 1901.10.29.00 atau tidak,sebagai berikut:The preparations of this heading may be distinguished from the products ofheading 04.01 to 04.04 in that they contain, in addition to natural milk constituents,Halaman 9 dari 20 halaman Putusan Nomor 426/B/PK/PJK/2009.10other ingredients not permitted in the products of those
15 — 11 — Berkekuatan Hukum Tetap
Hakim Agung yang Mulia bahwa berdasarkan theExplanatory Notes to the Harmonized System, Edisi Ketiga, tahun 2002volume 1, Halaman 158 terdapat 2 (dua) hal yang menentukan apakah suatuproduk merupakan makanan olahan sebagaimana yang dimaksud dalam HS1901.10.29.00 atau tidak, sebagai berikut:The preparations of this heading may be distinguished from the products ofheading 04.01 to 04.04 in that they contain, in addition to natural milkconstituents, other ingredients not permitted in the products of those
29 — 38 — Berkekuatan Hukum Tetap
Hakim Agung yang Mulia bahwa berdasarkan theExplanatory Notes to the Harmonized System, Edisi Ketiga, tahun 2002 volume 1,Halaman 158 terdapat 2 (dua) hal yang menentukan apakah suatu produk merupakanmakanan olahan sebagaimana yang dimaksud dalam HS 1901.10.29.00 atau tidak,sebagai berikut:The preparations of this heading may be distinguished from the products ofheading 04.01 to 04.04 in that they contain, in addition to natural milk constituents,other ingredients not permitted in the products of those
39 — 22 — Berkekuatan Hukum Tetap
Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes) *;Dalam buku berjudul "Beneficial Ownership of Royalties in Bilateral TaxTreaties" yang ditulis oleh
Terbanding/Pembanding/Penuntut Umum : FEBRIAN RIZKY AKBAR
64 — 50
Discourage people from offending;Make amends for what they have done;Protect us from those who are dengeous;Reinforce social values and bonds;aA KR WO NSimply because they deserve to be punished.Yang artinya ...dengan pembenaran apa atau dengan apa diakhiripenderitaan itu? mengapa pelanggar hukum harus dipidana? Hal inimenjadi masalah utama yang menjadi perhatian dalam bab ini. MengapaHalaman 12 dari 21 halaman, Putusan Nomor 116/PID.SUS/2020/PT.BJMkita mengenakan hukuman? Apa yang kita capai?
268 — 487
yang kasatmata.bahwa berdasarkan pemeriksaan dalam persidangan diketahui bahwaPemohon Banding memang terbukti telah menggunakan Merek Dagang /Trademark PANASONIC yang jelas tertera pada barangbarang yangdiproduksi dan dijualnya.bahwa pengertian Trademark antara lain dapat ditemukan pada: Agreementon Traderelated Aspects of Intelectual Property Rights (TRIPS) dari WIPO:TRADEMARK:Art. 15 (1):Any sign, or any combination of signs, capable of distinguishing the goodsor services of one undertaking from those
of other undertakings .Art. 16 (1):The owner of a registered trademark shall have the exclusive right toprevent all third parties not having the owner's consent from using in thecourse of trade identical or similar signs for goods or services which areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.
14 — 6 — Berkekuatan Hukum Tetap
Hakim Agung yang Mulia bahwa berdasarkan theExplanatory Notes to the Harmonized System, Edisi Ketiga, Tahun 2002 volume1, Halaman 158 terdapat 2 (dua) hal yang menentukan apakah suatu produkmerupakan makanan olahan sebagaimana yang dimaksud dalam HS1901.10.29.00 atau tidak, sebagai berikut :The preparations of this heading may be distinguished from the products ofheading 04.01 to 04.04 in that they contain, in addition to natural milkconstituents, other ingredients not permitted in the products of those
146 — 1206 — Berkekuatan Hukum Tetap
"Where:a. an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, Orb. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContractingState,and in either case conditions are made or imposed between thetwo enterprises in their commercial or financial relations whichdiffer from those which would
Putusan Nomor 824/B/PK/PJK/20172.42.5enterprises, then any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, byreason of those conditions, have not so accrued, may beincluded in the profits of that enterpnse and taxed accordingly;Surat Keputusan Direktur Jenderal Pajak Nomor KEP01/PJ.07/1993 tentang Pedoman Pemeriksaan Pajak terhadapWajib Pajak yang Mempunyai Hubungan Istimewa;Peraturan Direktur Jenderal Pajak Nomor PER43/PJ/2010sebagaimana telah diubah dengan
62 — 33 — Berkekuatan Hukum Tetap
Putusan Nomor 1088B/PK/PJK/201414.3.sewajarnya nilai beda kondisi transaksi adalah sama dengannilai beda harga jual;bahwa referensi lain mengenai definisi wajar (arm's lengthprinciple) dapat ditemukan pada OECD Transfer PricingGuidelines, pada Paragraf 1.6 yang berbunyi :"where conditions are made or imposed between the two(associated) enterprises in their commercial or financial relationswhich differ from those which would be made betweenindependent enterprises, then any profits which would, but
forthose conditions, have accrued to one of the enterprises, but, byreason of those conditions, have no so accrued, may be includedin the profits of that enterprise and taxed accordingly";bahwa jika suatu kondisi yang terjadi antara pihak yang terafihasiberbeda dengan kondisi yang terjadi antara pihakpihak yangindependent, kemudian suatu laba yang seharusnya dilaporkandi salah satu perusahaan tertentu tetapi karena kondisi tersebutterjadi antara pihakpihak yang terafihasi dilaporkan/dialihnkan kepihak
Putusan Nomor 1088B/PK/PJK/2014istimewa dan jenis produk sebagai obyek transaksirelative2) Paragraph 2.14 OECD TP Guidelines yangmenyebutkan bahwa "an uncontrolled transaction iscomparable to a controlled transaction for purpose ofthe CUP method if one of two condition is met: a)none of the difference (if any) between the transactionbeing compared or between the enterprisesundertaking those transactions could materially affectthe price in the open market; or, b) reasonablyaccurate adjustments can
65 — 44 — Berkekuatan Hukum Tetap
indirectly inthe management, control or capital of an enterprise of the otherContracting State; or(b) 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 are made or imposed between the twoenterprises in their commercial or financial relations which differ from thosewhich would be made between independent enterpnses, any profits whichwould, but for those
conditions, have accrued to one of the enterprises, but,by reason of those conditions, have not so accrued, may be included in theprofits of that enterprise and taxed accordingly;Koreksi positif Peredaran Usaha sebesar Rp143.420.955.405,00.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) sangatkeberatan dengan pertimbangan Majelis Hakim Pengadilan Pajak, yangantara lain berbunyi sebagai berikut :Halaman 61 alinea ke2 s.d. 6:Pentingnya faktor volume dan internal comparables juga ditekankan olehberbagai
29 — 32 — Berkekuatan Hukum Tetap
Semiannual report on the market situation, operationscarried out in the previous period and those planned for theconsequent period, and any importan events.3.
374 — 227 — Berkekuatan Hukum Tetap
"(3) Article 6 bis of the Paris Convention (1967) shall apply, mutatismutandis, to goods or services which are not similar to those in respectof which trademarks is registered, provided that use that trademarks inrelation to those goods or services would indicate a connection betweenthose goods or services and the owner of the registered trademarks andprovided that the interest of the owner of the registered trademarks arelikely be damaged by such use."
163 — 462 — Berkekuatan Hukum Tetap
Du Toit mengutip pendapat Vogel dalam menjawabpertanyaan tersebut (du Toit, hal 183), sebagai berikut :"Where OECD member States conclude tax treaties following the text of theModel Convention, it is presumed that those states want the treaty provisionto convey the meaning intended by the Model Convention and itsCommentary, as long as no particular circumstances indicate to thecontrary."
Du Toit mengutip pendapat Vogeldalam menjawab pertanyaan tersebut (du Toit, hal 183), sebagaiberikut:Where OECD member States conclude tax treaties following the text ofthe Model Convention, it is presumed that those states want the treatyprovision to convey the meaning intended by the Model Convention andits Commentary, as long as no particular circumstances indicate to thecontrary.Vogel (hal 562) menyatakan Bahwa the first and foremost reason whythe term cannot be interpreted by reference to the
138 — 282 — Berkekuatan Hukum Tetap
You must consider the nature and kind ofcustomer who would be likely to buy those goods or services. In fact, youmust consider all the surrounding circumstances; and you must consider what is likely to happen if each of these trade marks is used in a normalway as a trade mark for the goods or services of the respective owners ofthe marks. If, considering all those circumstances, you come to theHal. 38 dari 57 hal. Put.
Terbanding/Tergugat I : CAGUS ALIAS BAPAK IWIK
Terbanding/Tergugat II : I WAYAN SUJANA
Terbanding/Turut Tergugat : BADAN PERTANAHAN NASIONAL LOMBOK TENGAH
68 — 30
cara berfikir dimulai dengan permulaan dengan situasi faktual danmelalui sejumlah proses sehingga menghasilkan sebuah konklusi, yang apabiladiturunkan dalam sebuah metode penalaran hukum akan menempuh limalangkah yaitu:1) Identify the applicable source of law ussually statutes and judicialdecision ( mengidentifikasi Sumber hukum yang dipakai biasanyaberupa peraturan perundangundangan dan putusan pengadilan.2) Analyze these source of law determine the applicable rule of law andpolicies underlying those
128 — 36 — Berkekuatan Hukum Tetap
Semiannual report on the market situation, operations carried outin the previous period and those planned for the consequentperiod, and any importan events;3.
147 — 668 — Berkekuatan Hukum Tetap
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 or imposed between the twoenterprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, thenany profits which would, but for those
conditions, have accrued to oneof the enterprises, but, by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly;Bahwa Keputusan Menteri Keuangan Republik Indonesia Nomor188/KMK.03/2002 tanggal 8 April 2002 tentang Perubahan AtasKeputusan Menteri Keuangan Nomor 520/KMK.04/2000 tentangJenisJenis Harta yang Termasuk dalam Kelompok Harta BerwujudBukan Bangunan untuk Keperluan Penyusutan (selanjutnya disebutdengan KMK 138), antara lain
Terbanding/Tergugat I : John Carney
Terbanding/Tergugat II : Christopher Rhode
Terbanding/Tergugat III : Doug Ebner
Terbanding/Tergugat IV : PT Bintang Selatan
Terbanding/Turut Tergugat I : Kantor Pelayanan Kekayaan Negara dan Lelang KPKNL Denpasar
Terbanding/Turut Tergugat II : Kantor Badan Pertanahan Nasional Kabupaten Badung
Terbanding/Turut Tergugat III : Mark Damien Clune
170 — 87
;Jurisprudence of the Supreme Court of the Republic of IndonesiaNumber 510/K/Pdt/2000, dated February 27, 2001 stating that "...those who can file an Opposition Claim (Verzet) on GuaranteeConfiscation not only a Third Party but also a Defendant, Owner orDerden Verzet. "; Ketentuan Pasal 195 Ayat (6) HIR Jo. Pasal 207 HIR Jo.Pasal 208HIR.
Cassation Case No.1871 K/ PDT / 2016dated which has been was decided by the Supreme Court of theRepublic of Indonesia on October 17, 2016 at point 4th of the Decision"In the Principal Case of the Case which contains the following:" toorder Defendant and Defendant II to pay back the money they hadreceived to the Plaintiffs of US $ 195,000.00 (one hundred ninety fivethousand US Dollars);Coupled with an interest rate of 6% (Six percent) a year starting April 5,2007 until payment to the Plaintiff " then those