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Urut Berdasarkan
 
Putus : 31-12-2009 — Upload : 14-10-2011
Putusan MAHKAMAH AGUNG Nomor 324/B/PK/PJK/2009
Tanggal 31 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2414 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 : 13-12-2010 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 185/B/PK/PJK/2010
Tanggal 13 Desember 2010 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
149 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 calciumchloride, for instance) as vell as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.
    Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;Hal. 8 dari 19 hal. Put.
Putus : 26-08-2010 — Upload : 26-10-2011
Putusan MAHKAMAH AGUNG Nomor 327/B/PK/PJK/2010
Tanggal 26 Agustus 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2617 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or10mineral salts), small quantities of stabilisingagents 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 oxidants orvitamins 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
    Thusheading 19.01 includes, for example(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added;(2) Milk preparations obtained by replacing one ormore constituents of milk (e.g., butyric fats)Hal. 11 dari 20 hal. Put.
Putus : 31-12-2009 — Upload : 14-10-2011
Putusan MAHKAMAH AGUNG Nomor 248/B/PK/PJK/2009
Tanggal 31 Desember 2009 — PT. NESTLE INDONESIA, ;
3718 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.
    No.248/B/PK/PJK/2009.example:(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 diklasifilkasikan HS 1901.10.29.00apabila Makanan
Putus : 04-01-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 363 B/PK/PJK/2009
Tanggal 4 Januari 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2010 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 : 15-02-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 43/B/PK/PJK/2010
Tanggal 15 Februari 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
2117 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 diklasifilkasikan HS 1901.10.29.00apabila
Register : 01-11-2018 — Putus : 10-12-2018 — Upload : 18-03-2019
Putusan MAHKAMAH AGUNG Nomor 3080 B/PK/PJK/2018
Tanggal 10 Desember 2018 — BUT. NATUNA 2 BV vs DIREKTUR JENDERAL PAJAK
7863 Berkekuatan Hukum Tetap
  • Putusan Nomor 3080/B/PK/Pjk/2018menyatakan bahwa: Not with standing any other provisions of thisAgreement, where a company which is a resident of one of thetwo States has a permanent establishment in the other State, the profitsof the permanent establishment may be subjected to an additional taxin that other State in accordance with its law, but the additional tax socharged shall not exceed 10 per cent of the amount of such profitsafter deducting therefrom income tax and other taxes on incomeimposed
Register : 09-12-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56125/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
16142
  • of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance wih international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which
Register : 26-08-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56111/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13633
  • of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which
Register : 10-01-2017 — Putus : 13-03-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 186 B/PK/PJK/2017
Tanggal 13 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. FREEPORT INDONESIA;
6336 Berkekuatan Hukum Tetap
  • In any event sales commitments with Affiliates shall be mad2z oniy at pricesbased on oor equivalent to arms length: sales and inaccordance with such terms and conditions at which suchagreement would be made if the parties had not, beenAffiliates, with due allowance for normal selling Kentuan ini jelas mengatur bahwa setiapperjanjian penjualan dengan afiliasi hanyadilaksanakan berdasarkan pada harga atausama dengan penjualan arm's length sales"Halaman 64 dari 111 halaman.
    Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP Guidelines;Where conditions are made or imposedbetween the two associated enterprises intheir commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for those conditions,have accrued to one of the enterprises, but,by reason of those conditions, have not soaccrued, may be included in the profits ofthat enterprise and taxed accordingly.Paragraph 1.7 OECD
    In any event sales.commitments with Affiliates shall be madez only at pricesbased on or equivalent to arm's length sales and in" accordance with such terms and conditions at which suchagreement would be made if the parties. had not. beenAttiliates, with due allowance for normal selling Pasal 11 butir 2 Kontrak KaryaThe Company shall sell the Products in accerdance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms ofsale which will maximize
    the economic return from theoperations hereunder, giving effect to world marketconditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the right, en a basis which is of generalapplicability and nondiscriminatory as ta the Company,to prohibit the sale or export of Minerals or Productsif such sale or export would be contrary to theinternational obligations of the Government oF toKontrak Karya tidak mengatur masalah materialitas dan sesuai
    In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length: sales and in4 accordance with such terms and conditions at which suchagreement would be made if the parties. had not beenAffiliates, with due allowance for. nermal selling Pasal 11 butir 7 Kontrak Karya In the event of a sale of copper concentrates, galidsilver to an Atfiliate or to the domestic market oref such Products shall be determined on the basis of J comparable products among
Register : 23-02-2017 — Putus : 29-03-2017 — Upload : 02-05-2017
Putusan MAHKAMAH AGUNG Nomor 392 B/PK/PJK/2017
Tanggal 29 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. INTERNATIONAL MATARI ADVERTISING;
3616 Berkekuatan Hukum Tetap
  • Dollars ($236,000,000), which will be provided in increments.Subsequent increments will be subject to the availability of funds toUSAID for this purpose and the mutual agreement of the Parties, at thetime of each subsequent increment, to proceed. Section 4 of Annex 2Assistance under the SOAG is free from any taxes in Indonesia.
    Bahwa berdasarkan USAID Grant Agreement No. 497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which is September 30, 2008, orsuch other date as the two Parties may agree to in writing,is the date by which the two Parties estimate that all theactivities necessary to achieve the Objective and Resultswill be completed"(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement of the grant for servicesperformed or
Register : 01-03-2012 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put. 45141/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
13039
  • Licensing Agreement antara KMC Oil(Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee) dinyatakan : in considerationgranted herein, the Licensee hereby agrees to pay to the licensor a royalty equal to percentage rate ;in Schedule 1 of Licensees Gross Revenues from its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell product under thePatent, in which
Register : 13-05-2016 — Putus : 22-09-2016 — Upload : 27-12-2016
Putusan PN TANJUNG PINANG Nomor 11/Pid.Sus-TPK/2016/PN Tpg
Tanggal 22 September 2016 — HERU PURNOMO, ST Bin H. BUARI ( Terdakwa)
17540
  • is based on many years of field experiencemakes them economical,easy to install and simple to operateThese generally containing the Cation and Anion exchangeThe Cation exchanger converts all ionized solids in the influentwater to their equivalent acids,Which are absorbed by the anion exchanger when water passesthrough it, the water emerging is deionisedor demineralised with only traces of dissolved solids present in thetreated water.The Demineralizers are available in PEP vessels which arecorrosion
    solid present inthe treated waterThe demineralizers are available inPEP vassels which are corrosionresistant with multi port valvesMax flow rate (m2 / h) : 0,36 Peralatan ini tidakberfungsi sesuaitujuannya, airyang dihasilkanseharusnyamemiliki kualitasyang lebih baikdari air baku yangdiproses.Pemeriksaanmenunujkkanbahwa daya hantarlistrik (DHL) dariair yang ihasilkantidak lebih kecildari DHL airbaku.
    waterThe demineralizers are available in PEP vassels which are corrosionmulti port valvesMax flow rate (m2 /h) : 0,36 IVPeralatan yang mempunyai fungsi yang sama :A Mercury Analyzer dan Hydride Generator(item no. 3dan 12)Hal 219 dari 258 Pts.
Register : 13-11-2012 — Putus : 12-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor Put-48183/PP/M.VII/19/2013
Tanggal 12 Nopember 2013 — Pemohon Banding dan Terbanding
14835
  • Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan Indonesia Tahun2012, sebagai berikut:64.01 Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solebagian atas dari karet atau dari plastik, uppers of rubber or of plastics, thebagian atasnya tidak dipasang pada sol uppers of which are neither fixed todan tidak dirakit dengan cara dijahit, sole nor assembled by stitching, rivedikeling, dipaku, disekrup, ditusuk atau nailing, screwing, plugging or similproses
Putus : 17-06-2019 — Upload : 17-10-2019
Putusan MAHKAMAH AGUNG Nomor 1696/B/PK/Pjk/2019
Tanggal 17 Juni 2019 — BUT NATUNA 1 BV VS DIREKTUR JENDERAL PAJAK
281128 Berkekuatan Hukum Tetap
  • timbulnya hak dan kewajiban yang melekat dari perjanjian yangberasal dari kegiatan business profit, yang sudah barangtentumempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan hubunganhukum (innerlijkke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Belanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa: Notwithstandingany other provisions of this Agreement, where a company which
Register : 26-07-2012 — Putus : 02-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor PUT.44841/PP/M.VII/19/2013
Tanggal 2 Mei 2013 — Pemohon Banding dan Terbanding
10025
  • memenuhi kriteria dimaksud butir 6.1 di atas,diklasifikasi pada Pos 64.01.harusbahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01Alas kaki tahan air dengan sol luardan bagian atas dari karet atau dariplastik, bagian atasnya tidak dipasangpada sol dan tidak dirakit dengan caradijahit, dikeling, dipaku, disekrup,ditusuk atau proses semacam itu.Waterproof footwear with outer solesand uppers of rubber or of plastics, theuppers of which
Putus : 15-02-2010 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 06/B/PK/PJK/2010
Tanggal 15 Februari 2010 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
3130 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), smal quantities ofstabilizing agents which serve to maintain thenatural consistency of the product duringtransport in liquid state (disodium phosphate,trisodium citrate and calcium choride, forinstance) as well as very small quantities ofanti oxidants or vitamins not normaly found inthe product. Certain of these products mayalso contain small quantities chemicals (e.g.
    Preparations in powder or liquid fromused as infant food or for dietetic purposesand consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast)have been added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g.
Register : 27-09-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56114/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13122
  • of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which
Register : 13-07-2017 — Putus : 14-02-2019 — Upload : 22-05-2019
Putusan PN JAKARTA PUSAT Nomor 362/Pdt.G/2017/PN Jkt.Pst
Tanggal 14 Februari 2019 — Penggugat melawan Tergugat
438362
  • Hal mana seperti yang disebutkan dalamPasal 1 UCP 600, yang kami kutip sebagai berikut:The Uniform Customs and Practice for Documentary Credits,2007 Revision, ICC Publication no. 600 (UCP) are rules thatapply to any documentary credit (credit) (including, to the extentto which thet may be applicable, any standby letter of credit) whenthe text of the credit expressly indicates that it is subject tothese rules.
    A credit by its nature is a separate transaction from thesale or other contract on which it may be based.
    At which stage of the appeal are the proceedings currently at?Terjemahan Bahasa Indonesia tidak tersumpahnya adalah sebagaiberikut:Kepada Nathanael,Dapatkan anda memberikan informasi terbaru terkait upayahukum yang diajukan DBS terhadap Putusan PengadilanTinggi Jiangsu?Di tahap apa banding tersebut sedang berjalan?c.
    Your rights hereunder shall not beprejudiced notwithstanding the release or substitution of anygoods which may be held as security hereunder at any limb.Terjemahan Bahasa Indonesia tidak tersumpahnya adalah sebagaiberikut:...
    Hal ini terlinat jelas dalam Surat Tergugatlll kepada Penggugat pada tanggal 29 Januari 2013 atau jauhsebelum terjadinya peristiwa keterlambatan dokumen ini, yang kamikutip sebagai berikut:We advise attached Bankers Guarantee without anyengagement and responsibility on our part.Please examine the guarantee carefully and if there is any termsand conditions which you may want to change kindly contact yourapplicant directly for amendment urgently.
Putus : 27-02-2014 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 736/B/PK/PJK/2013
Tanggal 27 Februari 2014 — DIREKTUR JENDERAL PAJAK vs. PT. INDOSAT Tbk
368219 Berkekuatan Hukum Tetap
  • a member of adiplomatic or consular mission of one of the two States in the other State orin a third State and who is a national of the sending State, shall be deemedto be a resident of the sending State if he is submitted therein to the sameobligations in respect of taxes on income as are residents of that State.Article 11.Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.However, such interest may also be taxed in the State in which
    Bahwa berdasarkan ketentuan Pasal 11 P3B IndonesiaBelanda, antara laindiatur sebagai berikut:Ayat (2)Such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall not exceed10 per cent of the gross amount of the interest.Bunga tersebut dapat juga dikenakan pajak di Negara dimana bungatersebut berasal (Indonesia) dan sesuai dengan perundangundanganNegara tersebut
    istilah beneficial owner tersebutdimaksudkan untuk mencegah pihak yang tidak berhak untukmemanfaatkan fasilitas P3B antar negara;Bahwa dalam Pasal 11 P3B IndonesiaBelanda diatur mengenai pemajakanatas penghasilan bunga, yang redaksinya berbunyi sebagai berikut:I Interest arising in a Contracting State and paid to a resident of theother Contracting State may be taxed in that other State.2 However, subject to the provisions of paragraph 3, such interest mayalso be taxed in the Contracting State in which
    For these reasons, the report from the Committee on FiscalAffairs entitled "Double Taxation Conventions and the Use of ConduitCompanies" concludes that a conduit company cannot normally beregarded as the beneficial owner if; though the formal owner, it has as apractical matter, very narrow powers which render it, in relation to theincome concerned, a mere fiduciary or administrator acting on account ofthe interested parties".Bahwa mengacu kepada isi paragraf 10 tersebut, dapat disampaikan halhalsebagai