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Putus : 28-07-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 632/B/PK/PJK/2016
Tanggal 28 Juli 2016 — CV PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
2910 Berkekuatan Hukum Tetap
  • memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets or similardevices;(b) Clogs without quarter or counter, the uppers of which
    are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;Halaman 18 dari 21 halaman.
    (d) Sandals consiting of straps across the instep and counter or hee/strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example, bathingslippers)Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding sekarang PemohonPeninjauan Kembali dapat masuk pos 64.02, karena pada bab 64, pos
Putus : 06-06-2016 — Upload : 15-09-2016
Putusan MAHKAMAH AGUNG Nomor 312/B/PK/PJK/2016
Tanggal 6 Juni 2016 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
20938 Berkekuatan Hukum Tetap
  • memenuhi syarat kKedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara di jahit, dikeling, dipaku,disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter.the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 24-09-2013 — Upload : 14-12-2018
Putusan MAHKAMAH AGUNG Nomor 381 B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. SIIX ELECTRONICS INDONESIA
10388 Berkekuatan Hukum Tetap
  • Article 9Associated EnterprisesWhere:a. an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other ContractingState; orb. 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 case conditions are made or imposed between the two enterprisesin their commercial or financial relations which
    differ from those which would bemade between independent enterprises, any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reason of thoseconditions, have not so accrued, may be included in the profits of that enterpriseand taxed accordingly;Halaman 5 dari 38 halaman.
    Putusan Nomor 381/B/PK/PJK/2013split method first identifies the profit to be split for the associated enterprisesfrom the controllees transactions in which the associated enterprises areengaged. It then splits those profits between the associated enterprises on aneconomically valid basis that approximates the division of profits that wouldhave been anticipated and reflected in an agreement made at arm's length.
    Putusan Nomor 381/B/PK/PJK/2013b. 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 enterprises, any profits whichwould, but for those conditions, have accrued to one of the enterprises, but,
    The profit split method first identifies theprofit to be split for the associated enterprises from the controlledtransactions in which the associated enterprises are engaged. It then splitsthose profits between the associated enterprises on an economically validbasis that approximates the division of profits that would have beenanticipated and reflected in an agreement made at arm's length.
Register : 25-11-2019 — Putus : 11-11-2019 — Upload : 17-12-2019
Putusan PN MERAUKE Nomor 46/Pdt.P/2019/PN Mrk
Tanggal 11 Nopember 2019 — PACIFIC AIR HOLDINGS, DBA DELTA WING EQUIPMENT, LLC
389488
  • Perjanjian Sewa: Time is of the essence with regard to all provisions of this Agreement IfLESSEE fails to pay any rent, Component Reserve Charge, if any, or otheramount herein provided within ten (10) calendar days from and after thedate upon which the same is due and payable, then LESSEE shall bedeemed to be in default. ...Teremahanresmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Perjanjian ini harus dilaksanakan tepat padawaktunya.
    Mengajukan suatu penetapan pengadilan yang mengizinkan ataumenjalankan salah satu dari tindakan ini;Berkut kutipan Pasal 10 Konvensi Cape Town:Pasal 10 Konvensi Cape Town: In the event of default under a title reservation agreement or under a leasingagreement as provided in Article 11, the conditional seller or the lessor, as thecase may be, may:(a) .... terminate the agreement and take possession or control of any objectto which the agreement relates; or(0) apply for acourt order authorising or
    Berikut kutipannya;Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the territory of which the objectis situated have jurisdiction to grant relief under Article 13(1)(a), (6), (C)and Article 13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town: ... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut
    Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the temitory of which the object issituated have jurisdiction to grant relief under Article 13(1)(a), (6), (c) and Article13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town:... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut;Bahwa
Putus : 06-06-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 359/B/PK/PJK/2016
Tanggal 6 Juni 2016 — CV PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
3113 Berkekuatan Hukum Tetap
  • pencetakan melalui perendamane perakitan melalui vulkanisasie penyatuan dan pemvulkanisasiane pengetasan berflekuensi tinggie perekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 9, 2002.The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which
    belumkelinatan memenuhi syarat kKedua karena pembuatannya dengan carainjection moulding, Karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 02-07-2013 — Putus : 24-02-2014 — Upload : 29-08-2014
Putusan PENGADILAN PAJAK Nomor Put-50619/PP/M.XVIIB/19/2014
Tanggal 24 Februari 2014 — Pemohon Banding dan Terbanding
11223
  • 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
    Articles collected there which can no longer perform their original purpose nor arecapable of being restored or repaired and are fit only for disposal or recovery ofparts of raw materials, or for recycling purpose(4; andk.
Upload : 24-08-2010
Putusan MAHKAMAH AGUNG Nomor 623 K/PDT.SUS/2009
HADIYANTO TJUKUP WIRAWAN; THENG TJHING DJIE
11779 Berkekuatan Hukum Tetap
  • As Professor Ricketson observes, in some areas in which designsproliferate, it may be that very small differences will be regarded as"substantial" rather than "immaterial". For example, "in relation to anarticle such as a chair, one cannot and should not expect to find somestartling novelty or originality".Sejalan dengan pandangan Prof.
    Di Inggris.Section 1 (4) of Registered Design Act 1949 provides that a designshall not be regarded as new if it is the same as a design which is"registered in respect : of the same or any other article in pursuanceof a prior application, or is published in the United Kingdom in respectof the same or any other article before the date of the application.
    Di Jepang.Where a design in an application for a design registration is identicalwith or similar to part of a design stated in the request or representedin a drawing, photograph, model or sample attached to the request ofanother application for a design registration which is filed prior to thefiling dote of the design application and for which the publication inthe Design Gazette after the of filing of said application, such designshall be unregistrable, notwithstanding Section 3(1).
Register : 25-07-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52160/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
11730
  • the Issuing Authorities of the exportingParty receiving a request for retroactive check shall respond to therequest promptly and reply not later than ninety (90) days after thereceipt of the request.bahwa berdasarkan Annex 3 Rules Of OriginRule 2, Origin Criteria disebutkan:For the purpose of this agreement, products imported by a party shall bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:(a) Products which
    Above,(i) Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit only fordisposal or recovery of parts of raw materials, or for recycling purposes.bahwa berdasarkan hal tersebut di atas maka telah dimintakan konfirmasimengenai keraguan terhadap tanda tangan dan keraguan terhadap origincriteria pada Xiamen EntryExit Inspection and Quarantine Bureau sebagaipihak yang menerbitkan Form E tersebut dengan surat Kepala KantorPelayanan
Putus : 19-05-2016 — Upload : 15-09-2016
Putusan MAHKAMAH AGUNG Nomor 300/B/PK/PJK/2016
Tanggal 19 Mei 2016 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI,
18541 Berkekuatan Hukum Tetap
  • Putusan Nomor 300/B/PK/PJK/2016The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic,Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.
    memenuhi syarat kKedua karena pembuatannya dengancara injedion moulding, karena untuk masuk pas 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orHalaman 28 dari 31 halaman.
    Putusan Nomor 300/B/PK/PJK/201612.13.14.15.heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterprooffootwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpar Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk Pos 64.02,karena pad a bab 64, pos yang paling tepat untuk
Putus : 09-06-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 437/B/PK/PJK/2016
Tanggal 9 Juni 2016 — DIREKTUR JENDERAL PAJAK vs. PT. DETPAK INDONESIA,
7443 Berkekuatan Hukum Tetap
  • The reliefs provided in theArticle apply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits madeby the company or are derived, for example, from reserves, i.e.profits of previous financial years.
    Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Paragraf 29:The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning ofcompanylaw, they may constitute dividends
    The reliefs provided in the Articleapply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It isimmaterial whether any such benefits are paid out ofcurrent profits made by the company or are derived, forexample, from reserves, i.e. profits of previous financialyears.
    Normally, distributions by a company which havethe effect of reducing the membership rights, forinstance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded asdividends;(Suatu pembayaran disebut sebagai dividen termasuktidak hanya distribusi laba yang diputuskan dalam RapatUmum Pemegang Saham, tetapi juga manfaat/keuntungan lain baik berupa uang atau bernilai uang,misalnya pembagian saham bonus, bonus,keuntungandari likuidasi dan distribusi laba secara terselubung
    );Paragraf 29:The benefits to which a holding in a company conferentitlement are, as a general rule, available solely to theshareholders themselves;Should, however, certain of such benefits be madeavailable to persons who are not shareholders within themeaning of companylaw, they may constitute dividendsif: The legal relations between such persons and thecompany are assimilated to a holding in a company(concealed holdings); andHalaman 33 dari 38 halaman.
Putus : 21-12-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1751/B/PK/PJK/2016
Tanggal 21 Desember 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI,
3213 Berkekuatan Hukum Tetap
  • Pencetakan melalui perendaman;e Perakitan melalui vulkanisasi;e Penyatuan dan pemvulkanisasian;e Pengetasan berflekuensi tinggi;e Perekatan;Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which
    Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, Inter alia:(s) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(t) Clogs without quarter or counter, the uppers of which areproduced in one plece usually attached to the base or platform byriveting;(u) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than bystitching, are attached
    to the sole by stitching;(v) Sandals consiting of straps across the Instep and counter orheelstrap attached to the sole by any process;(w) Thongtype sandals in which the thongs are attached to the soleby plugs which lock Into holes In the sole;(x) Nonwaterproof footwear produced In one piece (for example,bathing slippers);12.
Register : 25-11-2013 — Putus : 22-04-2015 — Upload : 15-12-2015
Putusan PN JAKARTA PUSAT Nomor 534/Pdt.G/ARB/2013/PN.JKT.PST
Tanggal 22 April 2015 — PT.GLOBAL MEDIACOM, Tbk (“Mcom”) >< QUALCOMM INCORPORATED
859773
  • The Tribunal authorises and grants power of attorney to each of theparties and to any Indonesian counsel appointed by either party to apply for andundertake registration of the award with the District Court of Central Jakarta, orany other court in which such registration is required to be made, all in accordancewith the requirement of Article 67 of Indonesias Arbitration Law, Law No 30 of1999;Vi. All other claims and requests are rejected.Yang terjemahannya adalah sebagai berikut:i.
    Hal ini sebagaimanadinyatakan dalam Shareholder Agreement tanggal 9 Juni 2006 (Bukti P2),sebagai berikut:The company (baca : Mobile 8) intends to conduct Initial PublicOffering (as defined below) which will be conducted prior toBimantara Limited Offering (as defined below), that will affect thechanges of the status of the Company to become a public company;Yang terjemahannya adalah sebagai berikut:Perseroan (baca : Mobile 8) bermaksud untuk melakukanPenawaran Umum Perdana (sebagaimana yang didefinisikan
    Recognition and enforcement of the award may be refused, at the requestof the party against whom in invoked, only if the party furnishes to thecompetent authority where the recognition and enforcement is sought,proof that:(e) the award has not yet become binding on the parties, or has been setaside or suspended by competent authority of the country in which, orunder the law of which, that award was made;Terjemahan oleh Penteriemah Tersumpahpengakuan dan pelaksanaan dicari, membuktikan bahwa :(e)
    If the arbitrationwas held in Switzerland, for example the competent court is theFederal Supreme Court (although the parties may agree to the courtof the canton in which arbitration took place). In France, it is the CourdAppel de Paris. In England, it is the Commercial Court.Terjemahan oleh Penteriemah Tersumpah:6.
Register : 09-10-2012 — Putus : 24-06-2013 — Upload : 16-01-2014
Putusan PENGADILAN PAJAK Nomor PUT.45770/PP/M.XVII/19/2013
Tanggal 24 Juni 2013 — Pemohon Banding dan Terbanding
11429
  • rnerupakan bagian tidakterpisahkan dari Peraturan Menteri Keuangan ini.Pasal 3Pengenaan tarif boa masuk sebagaimana dimaksud dalam Pasal 1 dilaksanakan denganketentuan sebagai berikut:1 Tarif bea masuk dalam rangka ATIGA yang lebih rendah dari tarif boa masuk umumhanya diberlakukan terhadap barang impor yang dilengkapi Surat Keterangan Asal (FormD) dalam rangka ATIGA yang telah ditandatangani oleh pejabat berwenang di negaraASEAN bersangkutan.bahwa berdasarkan penelitian pada Authorised Signatories which
    XXXPort of Loading : Port Klang, MalaysiaPort of Discharge : Jakarta, IndonesiaQuantity : 14,976 PCSGross Weight : 11,845.80 kgsbahwa supplier Rubber Leisure Products SDN BHD melakukan pengurusan Form D Nomor:KL212213U296938 tanggal 21 Juni 2012 dengan uraian barang Rubber Cot Sheet;bahwa Form D Nomor: KL212213U296938 tanggal 21 Juni 2012 dan Bill of LadingNomor: APLU 075315649 tanggal 19 Juni 2012;bahwa berdasarkan penelitian Terbanding diketahui bahwa dari penelitian pada AuthorisedSignatories which
Author : Rahmad Setiawan; J. Satrio;
Cessie
693113660
  • Beberapa segi lembaga hukum cessie perlu mendapat perhatian, yaitu1. pengertian tentang cessie perlu diseragamkan agar dalam pelaksanaannya bisa  menghasilkan keputusan yang baik;2. bahwa penyerahan benda-benda tak bertubuh yang bukan berupa ... [Selengkapnya]
  • This is an application of the requirement ofindividualisation, which applies to proprietary mutations (for example, the owner ofa large oil tank can sell two litres of oil out of that tank, without separating them fromthe other oil inside that tank, but he cannot deliverthose two litres without separatingthem from the other oil).
    from a legal relationship which already exists at that time (art.3:94, par. 3 BW).
    Hecan demand that he be given an extract, certified by the alienator, of the instrumentof assignment and the title upon which it is based (art. 3:94 par. 4, first sentence BW).Stipulations which are of no importance to him need not be included in the extract(art. 3:94 par. 4, second sentence BW).
    Article 3:36 BW also calls for attention,however, which protects the assignee against defences which he did not need toexpect, having regard to the contents of the agreement suggested visavis him.See also art. 6:149 BW, in which it is assumed that the debitor cessus can assertclaims against the assignor for the nullification or setting aside of the agreementbetween him and the assignee (the agreement which provided the transferred debt)after the assignment.In principle, the debitor cessus is also
    See art. 6:130 par. 1 BW, which does set some limitations for thepossibility of setoff.H. Comparable Legal ConceptsIn practice a legal concept is used which is called assignment for collection (cessieter incasso). For instance, A assigns his trade debtors to his bank B with thesole intention that B should collect the claims against those debtors. The questionthen arises whether the right assigned for collection actually passes to B or whetherit continues to be regarded as A's patrimony.
Register : 11-07-2016 — Putus : 31-08-2016 — Upload : 11-11-2016
Putusan MAHKAMAH AGUNG Nomor 888 B/PK/PJK/2016
Tanggal 31 Agustus 2016 — DIREKTUR JENDERAL PAJAK VS PT. PDM INDONESIA;
6341 Berkekuatan Hukum Tetap
  • Bahwa OECD Model Tax Convention on Income and Capital,menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "joulssance" rights,mining shares, founders* shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which is subjected to the same taxationtreatment as income from shares by the laws of the State ofwhich the company making the distribution is a resident;Commentary
    The reliefs provided inthe Article apply so long as the State of which the payingcompany Is a resident taxes such benefits as dividends.
    It isimmaterial whether any such benefits are paid out of currentHalaman 21 dari 51 halaman Putusan Nomor 888/B/PK/PJK/20164.1.5.profits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding
    The reliefs provided inHalaman 22 dari 51 halaman Putusan Nomor 888/B/PK/PJK/20164.1.6.the Article apply so long as the State of which the payingcompany is a resident taxes such benefits as dividends.
    It isimmaterial whether any such benefits are paid out of currentprofits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company conferentitlement are, as a general rule
Register : 06-08-2010 — Putus : 07-03-2011 — Upload : 18-10-2011
Putusan PTUN MEDAN Nomor 64/G/2010/PTUN-MDN
Tanggal 7 Maret 2011 — WAGIMUN : KPL.DINAS TENAGA KERJA DAN TRANS. KAB.LANGKAT
226125
  • JaminanKecelakaan Kerja dan bukan tentang Perselisihan Hubungan29Industrial ;Bahwa isi ketentuan pasal 12 ILO Convention no. 81Concerning Labour Inspection In Industry and Commerceyang telah diratifikasi oleh Pemerintah RepublikIndonesia dengan Undang Undang No. 21 Tahun 2003 yangberbunyiArticle 12Labour inspectors provided with proper credentialsshall be empowereda) to enter freely and without previous notice atany haour of the day or night any workplaceliable to inspection ;b) to enter by day any premises which
    may havereasonable cause believe to liable toinspection ; andc) to carry out any examination, test or enquirywhich they may consider necessary in order tosatisfy themselves that the legal provision = arebeing strictly observed, and in particular i) to interrogate, alone or in thepresence of witnesses, theemployer or the staff of theundertaking on any mattersconcerning the application of the30legal provisions ;li) to require the production of anybooks, registers or otherdocuments the keeping of which
    Persons who violate or neglect to observe legalprovisions enforceable by labour inspectors shallbe liable to prompt legal proceedings withoutprevious warning : Provid that exceptions may bemade by natonal law or regulations in respect ofcasesin whichin which previous notice to carry out remedial orpreventive measures is to be given ;2.
Register : 05-04-2013 — Putus : 12-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor Put.49230/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
13028
  • Polyurethanes exist in variousforms, of which the most important are the foams, elastomers and coatings.They are also used as adhesives, moulding compounds and fibres.bahwa dalam Catatan 2 huruf e Bab 39 menyatakan sebagai berikut:2.
    as defined in note 4 to chapter 32By virtue of Note 4 to this chapter, solutions (other than collodions) of thefollowing compositions are classified in this heading:one or more of the products specified in headings 39.01 to 39.13 and any dissolvedingredients necessary for the manufacture of these products, such as accelerators, retarders,crosslinking agents (excluding, therefore, soluble ingredients such as colourants andinsoluble ingredients such as fillers or pigments, as well as all products which
Register : 13-01-2017 — Putus : 21-02-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 229 B/PK/PJK/2017
Tanggal 21 Februari 2017 — DIREKTUR JENDERAL PAJAK VS PT. MUKUNI INDONESIA;
3618 Berkekuatan Hukum Tetap
  • Putusan Nomor 229/B/PK/PJK/20171)3)4The term 'Product' means specific models of carburetors formotorcycle as listed in schedule A ' and 'B' from time to timeunder the condtions to be agreed upon by Mikuni (MikuniCorp.) and Licensee (PT Mikuni Indonesia);The term 'Knowhow' means technical and commercialinformation which Mikuni possesses and has in custody, atthe time this Agreement becomes effective, for the purpose ofmanufacturing and marketing the product.
    and testing the product and spesificationsand drawing for dies,jigs and tools for machining /operation;g) advice on arrangement of machines and equipment formanufacturing the product;h) advice on auxiliary facilities for electricity, air conditioning,supply of gas and water and waste water disposal;) advice on packing and shipment containers;J) Mikuni standards for quality assurance system;The term territory means official territory of Republic ofIndonesia;The term patents means all the patents which
    Mikuni owns,during the term of this agreement, in connection with theproduct and its manufacture, industrial designs, and patentsfor which Mikuni has been licensed by the third party undercertain conditonss;Article 2 Granting of licenseMikuni hereby grants to Licensee an untransferable, nonexclusive right to manufacture and sell the product in the territoryusing the knowhow and patents furnished by Mikuni.
    The period coverd shall be 5years;The net selling price referred to in above 1)b) means theamount derived after deducting FOB price for thecomponents purchased by Licensee from Mikuni andimport duty (except those to be refunded), which areincluded in the selling price, from total amount of sellingprice of the product sold to third party by Licensee (incase of export: Exfactory, and in case of sales inIndonesia: customer delivery price);During the term of this agreement, Licensee shall payonce every
Register : 05-10-2018 — Putus : 29-10-2018 — Upload : 21-11-2018
Putusan MAHKAMAH AGUNG Nomor 2974 B/PK/PJK/2018
Tanggal 29 Oktober 2018 — CITI BANK N.A VS DIREKTUR JENDERAL PAJAK;
7464 Berkekuatan Hukum Tetap
  • 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) P3BIndonesiaAmerika yang menyatakan bahwa :/n the determination ofthe business profits of a permanent establishment, there shall be allowedas deductions expenses which
    Putusan Nomor 2974/B/PK/Pjk/2018incurred in the Contracting State in which the permanent establishment issituated or elsewhere.
Upload : 30-06-2011
Putusan MAHKAMAH AGUNG Nomor 206 K/PDT.SUS/2011
THIO TRIO SUSANTONO; CAR. FRESHNER CORPORATION
12465 Berkekuatan Hukum Tetap
  • Sebagai bahan pembanding,berdasarkan UndangUndang Merek Amerika Serikat (vide Pasal 43 (1)huruf (C) Lanham Act), kriteria suatu merek terkenal haruslah memenuhiunsurunsur sebagai berikut:The degree of inherent or acquired distinctiveness of mark (derajat darisifat yang tak terpisahkan atau mempunyai daya pembeda dari merektersebut);The duration and extent of use of the mark in connection with which themark is used (jangka waktu dan ruang lingkup dari pemakaian merekyang berkaitan dengan barang dan
    jasa dari merek yang dipakai);The duration and extent of advertising and publicity of the mark (jangkawaktu dan ruang lingkup dari pengiklanan dan pubilisitas dari merektersebut);The awareness of the mark among the public (pengetahuan darimasyarakat tentang merek tersebut);The gographical extent of the trading area in which the mark is used(ruang lingkup geografis dari daerah perdagangan dimana merektersebut dipakai);The degree of recognition of the meak in trading areas and channels oftrade of
    Merek terkenal harus sangat akrab mulai dari lapisanatas, menengah sampai golongan rendah yang tidak hanya diperhitungkandari segi kualitas teknologi tapi sudah berpadu dengan gaya hidupmasyarakat yang disebabkan kekuatan mitos yang dilambangkannya.Dengan demikian maka sejatinya keberadaan suatu merek asing yang ingindiakui sebagai suatu merek terkenal di Indonesia, disamping sudah terdaftardan dipromosikan di negara asal (No person may benefit from the provisionsof this article if the mark for which