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Urut Berdasarkan
 
Register : 10-11-2010 — Putus : 30-03-2011 — Upload : 07-07-2014
Putusan PN JAKARTA SELATAN Nomor 657/Pdt.G/2010/PN.Jkt.Sel.
Tanggal 30 Maret 2011 —
9131
  • (b) The tribunal will consist of a three (3) arbitrators appointed in accordancewith the procedures set out in the Rules regarding the appointment ofarbitratois which will hold its sessions in Jakarta.Terjemahan Pasal 6.2.
Putus : 18-02-2016 — Upload : 15-12-2016
Putusan MAHKAMAH AGUNG Nomor 1003 K/Pdt/2015
Tanggal 18 Februari 2016 — ROYAL & SUN ALLIANCE INSURANCE PLC. (SINGAPORE BRANCH) VS PT PERTAMINA (Persero)
231248 Berkekuatan Hukum Tetap
  • Untuk lebih jelasnya kamikutip isi dari General Average Bond Termohon Kasasi sebagai berikut:In consideration of the delivery to us or to our order, on payment of thefreight due, of the goods noted above, we agree to pay the properproportion of any salvage and/or general average and/or generalaverage and//or special charges which may here after be ascertained tobe due from the goods or the shippers or owners thereof under anadjustment prepared in accordance with the provisions of the contract ofaffreightment
    governing the carriage of the goods (or, failing any suchprovision, in accordance with the law and practice of the place wherethe common mantime adventure ended) and which is legally due inrespect of the goods by the shippers or owners thereof."
Putus : 11-01-2011 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 427/B/PK/PJK/2009
Tanggal 11 Januari 2011 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
3041 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:Halaman 9 dari 20 halaman Putusan Nomor 427/B/PK/PJK/2009.10(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 : 30-12-2009 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 238/B/PK/PJK/2009.-
Tanggal 30 Desember 2009 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI,
1615 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 : 03-01-2017 — Putus : 21-02-2017 — Upload : 18-05-2017
Putusan MAHKAMAH AGUNG Nomor 57 B/PK/PJK/2017
Tanggal 21 Februari 2017 — DIREKTUR JENDERAL PAJAK VS PT. SINARINDO GERBANGMAS;
7563 Berkekuatan Hukum Tetap
  • However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the beneficialowner of the interest is a resident of the other State, the tax so chargedshall not exceed 10 per cent of the gross amount of the interest.3.
    For thesereasons, the report from the Committee on Fiscal Affairs entitled"Double Taxation Conventions and the Use of Conduit Companies"concludes that a conduit company cannot normally be regarded as thebeneficial owner if; though the formal owner, it has, as a practicalmatter, very narrow powers which render it, in relation to the incomeconcerned, a mere fiduciary or administrator acting on account of theinterested parties."
    Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830):30.Bahwa dalam /Yurisprudensi, putusan yang diambil mengandung31.pertimbangan 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
Putus : 31-12-2009 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 262/B/PK/PJK/2009
Tanggal 31 Desember 2009 — PT. NESTLE INDONESIA ; DIREKTUR JENDERAL BEA DAN CUKAI
1412 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) haveHal. 13 dari 22 hal. Put. No.262/B/PK/PJK/2009been added ;(2).
Register : 28-10-2019 — Putus : 06-12-2019 — Upload : 14-05-2020
Putusan MAHKAMAH AGUNG Nomor 4408 B/PK/PJK/2019
Tanggal 6 Desember 2019 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI;
15879 Berkekuatan Hukum Tetap
  • ditusuk atau dengan cara semacamitu;7.2.Pos 64.01 tidak mempertimbangkan apakah bagian upperberlubang atau tidak, asalkan Alas Kaki dimaksudmemenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.8. bahwa sesuai dengan struktur pos tarif 64.01 di dalam BukuTarif Kepabeanan Indonesia Tahun 2012, sebagai berikut : 64.01 Alas kaki tahan air Waterproof footwear withdengan sol l/uar outer soles and uppers ofdan bagian atas rubber or of plastics, thedari karet atau dari uppers of which
Putus : 30-08-2018 — Upload : 14-11-2018
Putusan MAHKAMAH AGUNG Nomor 1881/B/PK/Pjk/2018
Tanggal 30 Agustus 2018 — BUT PREMIER OIL KAKAP BV VS DIREKTUR JENDERAL PAJAK
9048 Berkekuatan Hukum Tetap
  • timbulnya hak dankewajiban yang melekat dari perjanjian yang berasal dari kegiatanbusiness profit, yang sudah barang tentu mempunyai yurisdiksi dantunduk pada regulasi konvensi internasional; Keempat, in casu BranchProfit Tax, memiliki keterkaitan hubungan hukum (innerlijke samenhang)antara Kontrak Bagi Hasil (Production Sharing Contract) dengan P3BIndonesia Belanda sebagaimana yang dimuat dalam Article 10.8 yangmenyatakan bahwa:Notwithstanding any other provisions of this Agreement, where acompany which
Putus : 21-02-2019 — Upload : 28-05-2019
Putusan MAHKAMAH AGUNG Nomor 506 B/PK/PJK/2019
Tanggal 21 Februari 2019 — BUT. PREMIER OIL NATUNA SEA BV VS DIREKTUR JENDERAL PAJAK;
134103 Berkekuatan Hukum Tetap
  • Keempat, in casu Branch Profit Tax, memiliki keterkaitanhubungan hukum (innerlijke samenhang) antara Kontrak Bagi Hasil(Production Sharing Contract) dengan P3B Indonesia Belandasebagaimana yang dimuat dalam Article 10.8 yang menyatakan bahwa:Notwithstanding any other provisions of this Agreement, where acompany which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other
Register : 24-04-2013 — Putus : 30-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put.50224/PP/M.VII/19/2014
Tanggal 30 Januari 2014 — Pemohon Banding dan Terbanding
11519
  • atauprofilaktik, tidak disiapkan dalam dosis tertentu atau tidak dalam bentuk kemasan untukpenjualan eceran";bahwa sesuai dengan struktur pos tarif 30.03 di dalam Buku Tarif Kepabeanan Indonesia Tahun 2012, sebagai berikut :30.03 Obat (tidak termasuk barang dari pos Medicaments (excluding30.02, 30.05 atau 30.06) terdiri dari goods of heading 30.02,dua atau lebih konstituen yang telah 30.05 or 30.06) consisting ofdicampur bersamasama untuk two or more constituentskeperluan terapeutik atau profilaktik, which
Register : 25-03-2013 — Putus : 28-02-2014 — Upload : 30-09-2014
Putusan PENGADILAN PAJAK Nomor PUT-50788/PP/M.XVA/19/2014
Tanggal 28 Februari 2014 — Pemohon Banding dan Terbanding
11926
  • Ifany dispute arising out of this contract or breach there of which can not be settleamicably by both parties will be transferred to the arbitration of cahmber ofcommerce and industry of India, whose decision is final settlement for both parties.bahwa berdasarkan pemeriksaan majelis atas Surat Persetujuan PelaksanaanTindakan Karantina Tumbuhan/Pengawasan Keamanan PSAT Nomor:2012.2.14.00.K02.1.004721 tanggal 02 Oktober 2012 diperoleh petunjukbahwa atas importasi Low Grade Dried Chilli Pemohon Banding
Register : 17-12-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56130/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
14726
  • 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
Putus : 15-02-2010 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 45/B/PK/PJK/2010
Tanggal 15 Februari 2010 — PT. NESTLE INDONESIA ; DIREKTUR JENDERAL BEA DAN CUKAI
2910 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).
Putus : 03-09-2018 — Upload : 13-11-2018
Putusan MAHKAMAH AGUNG Nomor 1793/B/PK/Pjk/2018
Tanggal 3 September 2018 — CITI BANK N.A, VS DIREKTUR JENDERAL PAJAK
5335 Berkekuatan Hukum Tetap
  • kantorpusat dan Asia Pasific regional lainnya (Offshore Charges) yangdidalilkan oleh Terbanding sekarang Termohon Peninjauan Kembali,maka Majelis Hakim Agung berpendapat bahwa in casu memilikiketerkaitan hubungan hukum (innerlijke samenhang) ketentuan P3BIndonesia Amerika Serikat sebagaimana yang dimuat dalam Article 8 :section (3) P3B Indonesia Amerika yang menyatakan bahwa : "/n thedetermination of the business profits of a permanent establishment, thereshall be allowed as deductions expenses which
Register : 15-11-2013 — Putus : 06-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.55897/PP/M.IA/13/2014
Tanggal 6 Oktober 2014 — Pemohon Banding dan Terbanding
272343
  • However, such interest may also be taxed in the State in which it arises and accordinthe laws of that State, but if the beneficial owner of the interest is a resident of the o:State, the tax so charged shall not exceed 10 per cent of the gross amount of the intere3.
Putus : 15-03-2017 — Upload : 29-05-2017
Putusan PN SURABAYA Nomor 392/Pdt.G/2016/PN.Sby
Tanggal 15 Maret 2017 — Container Leasing International, LLC (melakukan bisnis dengan nama sebagai SeaCube Container LLC) melawan PT. Pelayaran Alken Abadi
9826
  • membayartagihan tersebut, namun tidak membuahkan hasil apapun dan akhirnyaPenggugat menggunakan haknya untuk mengakhiri Perjanjian pada tanggal22 Oktober 2015 ("Tanggal Pengakhiran").Pasal 12 MELA menyatakan bahwa:Thereafter for each Unit that has not been returned, the Lessee shallbe liable for Lessors then standard per diem rental until the date eachUnit is returned to Lessor in accordance wth the terms of this Lease.In addition to such rentals, Lessee shall also pay to Lessor,(1) any other actual damages which
    Lessor shall have sustained byreason of the breach of any terms of this Lease, plus(2) as damages for loss of a bargain and not as a penalty, anaggregate sum, which on the date of termination representseither (i) the excess of (x) the balance of total rental for suchUnit for the entirety of the lease term, if any, specified wthrespect thereto (discounted at a per annum discount rate of 8%)from the dates the rentals would have otherwse been paid tothe date of termination over (y) the present worth
    untuk mengembalikan Kontainer kepada pemiliknya yaituPenggugat, kemudian standard biaya sewa per diem sampai pada tanggalmasingmasing Unit dikembalikan kepada Pemberi Sewa (Biaya SewaPUPD), serta kehilangan nilai tawar dan biaya serta tagihan pengacara.Pasal 2 MELA menyatakan bahwa:"Lessee shall pay interest for late payment of any sum due Lessorunder this Lease at the lesser of the highest legal rate or one andonehalf percent (1 42%) per month commencing on the tenth (10th) dayafter the day on which
    Tergugatwajib membayar dan Penggugat berhak atas bunga 0,5%, yang merupakannilai sah tertinggi yang diperbolehkan oleh hukum, untuk keterlambatanpembayaran atas setiap tagihan yang telah jatuh tempo oleh Tergugat.Pasal 2 MELA mengatur sebagai berikut:"Lessee shall pay interest for late payment of any sum due Lessorunder this Lease at the lesser of the highest legal rate or oneandonehalf percent (1 2%) per month commencing on the tenth (10th) dayafter the day on which Lessee receives Lessors invoice
Putus : 18-03-2014 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 1012/B/PK/PJK/2013
Tanggal 18 Maret 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA DAN CUKAI
16244 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumen termaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, the first 17weeks after pollination: green, hard, bitter, 80% moisture, 50% sugars (glucose andfructose) by dry weight; 2) Khalal stage, the next 6 weeks: become full grown, still hard;color changes to yellow, orange or red, sugars increase, become largely sucrose; 3 )Rutab stage, the next 4 weeks: halfripe; soften, turn light brown; some sucrose revertsto reducing sugar which
Register : 19-09-2012 — Putus : 28-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor PUT.45172/PP/M.VII/19/2013
Tanggal 28 Mei 2013 — Pemohon Banding dan Terbanding
13625
  • Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harusdiklasifikasi pada Pos 64.01.Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan sol luar Waterproof footwear with outer solesdan bagian atas dari karet atau dari and uppers of rubber or of plastics, the plastik, bagian atasnya tidak dipasang uppers of which
Register : 28-02-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56109/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
14727
  • rules of origin provided it is shown tothe satisfaction of the relevant government authorities of the importing party that:i) an exporter has dispatched those products from the territory of the exporting Party to thecountry where the exhibition is held and has exhibited them there,il) the exporter has sold the goods or transferred them to a consignee in the importing Party,andiii) the products have been consigned during the exhibition or immediately thereafter to theimporting Party in the state in which
Putus : 28-11-2014 — Upload : 15-06-2016
Putusan MAHKAMAH AGUNG Nomor 1075 K/Pdt/2014
Tanggal 28 Nopember 2014 — PT GUNUNG PUTRI GRAHA MAS vs PT TUGU PRATAMA INDONESIA
204143 Berkekuatan Hukum Tetap
  • Berikut kamikutip bunyi ketentuanketentuan tersebut di atas :General conditions applying to all sections butir 11 dalam polis asuransi:The Insured shall at the expense of the Insurers do and concur in doingand permit to be done all such acts and things as may be necessary orrequired by the Insurers in the interest any rights or remedies or ofobtaining relief or indemnity from parties (other than those insured underthis Policy) to which the Insurers shall be or would become entitled orsubrogation
    memperoleh subrogasi pada saatmembayar atau memperbaiki kerugian, kerusakan atau tanggung jawabdalam polis ini baik tindakan atau hal tersebut diperlukan pada saatsebelum atau sesudah Tertanggung memperoleh identifikasi dari ParaPenanggung;Alinea kedua /oss subrogation receipt :and we also authorize you to use our name in any action orproceedings you may bring in relation to any of matters hereby assignedand transferred to you, and we undertake for ourselves to concur in anymatters or proceedings which
    you may deem expedient or necessary inany such action or proceedings you may bring in relation to any of thematters hereby assigned and transferred to you, and to execute aildocuments which may be necessary, and generally to assist therein byall means in our power.