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Putus : 29-12-2009 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 246 B/PK/PJK/2009
Tanggal 29 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2212 Berkekuatan Hukum Tetap
  • ., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quantities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also contain small quantities chemical (e.g.
    Thus heading 19.01 includes, forexample;(1) Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebutdi atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila
Putus : 15-02-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 42/B/PK/PJK/2010
Tanggal 15 Februari 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
237 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normany found in theproduct.
    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.,cereal, groats, yeast) have been added.Hal. 9 dari 20 hal. Put.
Putus : 02-12-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 227/B/PK/PJK/2010.-
Tanggal 2 Desember 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI,
2511 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normany found in theproduct.
    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.
Putus : 11-01-2011 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 381/B/PK/PJK/2009
Tanggal 11 Januari 2011 — PT. NESTLE INDONESIA; VS DIREKTUR JENDERAL BEA DAN CUKAI ;
2111 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts) ,10small quantities of stabilising agents which serve tomaintain the natural consistency of the product duringtransport in liquid state (disodium phosphate ,trisodium citrate and calcium choride, for instance)as well as very small quantities of anti oxidants ofvitamins not normally found in the product.
    No.milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or moreconstituents of mlk (e.g., butyric fats) by anothersubstances" ;Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifikasikan HS 1901. 10.29.00 apabila Makanan olahan dalam bentuk bubuk atau cairan yangdigunakan unt ukmakanan bayi dan terdiri dari susu. yang telahditambahkan ramuan kedua
Putus : 21-02-2011 — Upload : 17-05-2013
Putusan MAHKAMAH AGUNG Nomor 252/B/PK/PJK/2010
Tanggal 21 Februari 2011 — PT. NESTLE INDONESIA vs. DIREKTUR JENDERAL BEA DAN CUKAI
2620 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumHal. 9 dari 20 hal. Put. No. 252/B/PK/PJK/2010.10phosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normany found in theproduct.
    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.
Putus : 11-01-2011 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 436 B/PK/PJK/2009
Tanggal 11 Januari 2011 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2212 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodium citrateand calcium choride, for instance) as well as verysmall quantities of anti oxidants or vitamins notnormaly found in the product.
    No.436/B/PK/PJK/2009includes, for example(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consistingof milk to which secondary ingredients (e.g.
Putus : 24-09-2013 — Upload : 13-12-2018
Putusan MAHKAMAH AGUNG Nomor 277 B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
6533 Berkekuatan Hukum Tetap
  • However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theHalaman 11 dari 33 halaman. Putusan Nomor277/B/PK/PJK/2013interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
    For these reasons,the report from the Committee on Fiscal Affairs entitled "DoubleTaxation Conventions and the Use of Conduit Companies"concludes that a conduit company cannot normally be regarded asthe beneficial owner if; though the formal owner, it has, as apractical matter, very narrow powers which render it, in relation tothe income concerned, a mere fiduciary or administrator acting onaccount of the interested parties".14.2.
    Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan,Pembuktian dan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (/awdevelopment), sehingga pada hakekatnya
Register : 13-11-2012 — Putus : 12-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor Put-48182/PP/M.VII/19/2013
Tanggal 12 Nopember 2013 — Pemohon Banding dan Terbanding
11531
  • sebagai berikut:64.01 Alas kaki tahan air dengan sol luar danbagian atas dari karet atau dari plastik,bagian atasnya tidak dipasang pada soldan tidak dirakit dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atauproses semacam itu.6401.10.00.00Alas kaki dilengkapi logampelindung jari Alas kaki lainnya:6401.92.00.00Menutupi mata kaki tetapi tidakmenutupi lutut6401.99.00.00 LainlainTarif Kepabeanan Indonesia TahunWaterproof footwear with outer soles uppers of rubber or of plastics, the upof which
Putus : 13-05-2013 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 604/B/PK/PJK/2012
Tanggal 13 Mei 2013 — DIREKTUR JENDERAL PAJAK vs BUT. ASEA BROWN BOVERI AKTIENGESELLSCHAFT
14345 Berkekuatan Hukum Tetap
  • Putusan Nomor 604/B/PK/PJK/201211.12.13.Bahwa berdasarkan Pasal 7 ayat (3) Persetujuan Penghindaran PajakBerganda (P3B) antara Pemerintah Republik Indonesia denganPemerintah Jerman, menyatakan :"In determining the profits of a permanent establishment, there shall beallowed as dductions expenses which are incurred for the purposes ofthe permanent establishment, includingexecutive and general administrative expenses so incurred, whether inthe State in which the permanent establishment is situated orelsemmere"Pasal
Putus : 13-12-2010 — Upload : 18-11-2011
Putusan MAHKAMAH AGUNG Nomor 276/B/PK/PJK/2010
Tanggal 13 Desember 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
217 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifikasikan HS 1901.10.29.00 apabila
Putus : 26-01-2012 — Upload : 11-06-2012
Putusan MAHKAMAH AGUNG Nomor 229 B/PK/PJK/2009
Tanggal 26 Januari 2012 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2212 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normaly found in theproduct.
    Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infant food or for dieticpurposes and consisting of milk to which secondary ingredients (e.g.
Putus : 04-01-2010 — Upload : 29-12-2010
Putusan MAHKAMAH AGUNG Nomor 359/B/PK/PJK/2009
Tanggal 4 Januari 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
4938 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as well as very small quantities of antioxidants or vitamins not normaly found in the product.
    apakah suatu produk merupakan makanan olahansebagaimana yang dimaksud dalam HS 1901.10.29.00 atau tidak,sebagai berikut :The preparations of this heading may be distinguished from theproducts ob heading 04.01 to 0404 in that they contain, in addition tonatural milk constituents, other ingredients not permitted in theproducts of those earlier headings thus heading 19.01 includes foretample :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which
Putus : 30-12-2009 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 320/B/PK/PJK/2009.-
Tanggal 30 Desember 2009 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
1712 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normany found in theproduct.
    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.,cereal, groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of milk(e. g., butyric fats) by another substances.Hal. 9 dari20 hal. Put.
Register : 21-06-2010 — Putus : 02-12-2010 — Upload : 09-03-2015
Putusan MAHKAMAH AGUNG Nomor 365 B/PK/PJK/2010
Tanggal 2 Desember 2010 — PT. NESTLE INDONESIA VS DIRJEN BEA DAN CUKAI;
11421 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe e product during transport in liquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as well as very small quantities of antioxidants or vitamins not normany found in the product.
    Thusheading 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., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of milk (e. g.
Putus : 10-06-2015 — Upload : 11-03-2016
Putusan MAHKAMAH AGUNG Nomor 201/B/PK/PJK/2015
Tanggal 10 Juni 2015 — DIREKTUR JENDERAL BEA DAN CUKAI vs PT. BUMIDIPTA NIRWANA
357 Berkekuatan Hukum Tetap
  • themaximum specified load, the driver and a tank full of fuel;e Bahwa Terbanding tidak melakukan pemeriksaan fisik sehingga tidakmemiliki data GVW akurat;e Bahwa di dalam persidangan tanggal 18 April 2013 Terbandingmenyerahkan fotokopi surat dari Produsen truk merk Mitsubishi diJepang yaitu dari Mitsubishi Fuso Truck & Bus Corporation nomor: ISASAN2091202 tanggal 21 September 2012 dengan catatan pleasenote that we indicated the GVW for each vehicle this time based ondomestic Japan Type Approval which
Putus : 29-12-2009 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 272 B/PK/PJK/2009
Tanggal 29 Desember 2009 — PT. NESTLE INDONESIA, v; DIREKTUR JENDERAL BEA DAN CUKAI,
2819 Berkekuatan Hukum Tetap
  • ., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quantities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also contain small quantities chemical (e.g.
    Thus heading 19.01 includes, forexample;(1) Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebutdi atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila
Register : 26-01-2015 — Putus : 02-03-2015 — Upload : 06-04-2015
Putusan PN JAKARTA PUSAT Nomor 6/Pdt.Sus/PKPU/2014/PN.Niaga.Jkt.Pst
Tanggal 2 Maret 2015 — PT. EFFENDI TEXTINDO >< 1. RAIFFEISEN BANK INTERNATIONAL AG (RBI) Kantor Cabang Singapura ; 2. TIM KURATOR TERMOHON-II PT. EFFENDI TEXTINDO
429181
  • ., Re: Offical Notice of Moving out The Inventories (Yarn)which have been fiduciary tranferred as fiduciary securityrights/pemberitahuan resmi pemindahan barang persediaan (Yarn)yang telah dialihkan sebagai Jaminan Fidusia;Menimbang, bahwa untuk menguatkan dalilnya TermohonI di Persidangan mengajukan bukti TI1 .a s/dTII11 berupa fotocopi surat fotocopi surat yang telah di Nazegel sebagai berikut;Bukti TI1 a: Fotocopi dari fotocopi surat Private & Confidental, Our.
    PT.Djoni Textindo (PTDT), Jalan Industri Raya Blok AENo.20, Cikupa Tangerang 15710., Attention / U.p : The Board of Directors / Direksi., Re :Offical Notice of Moving out The Inventories (Yarn) which have been fiduciary tranferred asfiduciary security rights/pemberitahuan resmi pemindahan barang persediaan (Yarn) yang telahdialihkan sebagai Jaminan Fidusia;Bukti TI11 : Fotocopi dari fotocopi In The High Court Of The Republic OfSingapore, Case No : S.726/2013, Doc No : JUD.591/2013,Filed : 01 Nopember
Register : 26-07-2012 — Putus : 25-07-2013 — Upload : 08-11-2013
Putusan PENGADILAN PAJAK Nomor Put-46432/PP/M.VII/19/2013
Tanggal 25 Juli 2013 — Pemohon Banding dan Terbanding
10729
  • Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan sol luar dan bagian atas Waterproof footwear with outer soles and uppdari karet atau dari plastik, bagian atasnya tidak rubber or of plastics, the uppers of which are 1dipasang pada sol dan tidak dirakit dengan cara fixed to the sole nor assembled by stitching,dijahit, dikeling, dipaku, disekrup, ditusuk atau riveting, nailing, screwing, plugging or similaproses
Register : 13-04-2010 — Putus : 10-01-2012 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 172 B/PK/PJK/2010
Tanggal 10 Januari 2012 — PT. NESTLE INDONESIA VS DIRJEN BEA DAN CUKAI;
3435 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins ormineral salts), small quantities of stabilising agents which serve tomaintain the natural consistency of the e product during transport inliquid state (disodium phosphate, trisodium citrate and calcium choride,for instance) as vell as very small quantities of antioxidants or vitaminsnot normany found in the product.
    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.
Putus : 26-04-2010 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 70/B/PK/PJK/201070/B/PK/PJK/2010
Tanggal 26 April 2010 — PT. NESTLE INDONESIA ; DIREKTUR JENDERAL BEA DAN CUKA
169 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing; product in theform of powder
    Preparations in powder or liquid from usedas infant food or for dietetic, purpose andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g., butyricfats) by another substances ;Berdasarkan Explanatory Notes to The HarmonizedHal. 13 dari 22 hal. Put.