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Putus : 08-12-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 741/B/PK/PJK/2015
Tanggal 8 Desember 2015 — CV. PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
3853 Berkekuatan Hukum Tetap
  • Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The distinctive feature of waterproof footwear is that both the sole portion andthe a portion of the upper, sufficient to give waterproof protection to the foot,are incorporated into a single component which may be made of rubber orplastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah : Harry F.
    Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05dibedakan berdasarkan bahan penyusun outer sole dan upper ,Explanatory Noted Bab 64 Umum (B)+ Menurut pendapat pemohon banding ( kami ) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubberor of plastic, the uppers of which are neither fixed to the solenor assembled by stitching, riveting, nailing, screwing,plugging or similar processes.Pos 64.02 Other footwear
    syarat kedua karena pembuatannya dengan cara injectionmoulding, Karena untuk masuk sub pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, 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 produced inone 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, areattached 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
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55963/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13221
  • Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
Putus : 19-09-2018 — Upload : 22-11-2018
Putusan MAHKAMAH AGUNG Nomor 2024/B/PK/Pjk/2018
Tanggal 19 September 2018 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
20348 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 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: The Headingcovers, inter alia:(a) Skiboots 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 platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, 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 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 : 09-06-2011 — Putus : 27-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-43631/PP/M.XVII/19/2013
Tanggal 27 Februari 2013 — Pemohon Banding dan Terbanding
12133
  • Banding, lebih lanjut, dalam Overleaf Note Attachment C dariACFT A point 3 dinyatakan sbb:ORIGIN CRITERIA: For exports to the above mentioned countries to be eligible forpreferential treatment, the requirement is that either: (i) The products wholly obtained in theexporting member state as defined in Rule 3 of theASEAN China ROO;(ii) Subject to subparagraph (i) above, for the purpose of implementing theprovisions of Rule 2(b) of the ASEAN China ROO, products worked on andprocessed as a result of which
    the total value of the materials, parts or produceoriginating from non ACFTA member states or of undetermined origin used doesnot exceed 60% of the FOB Value of the product produced or obtained and thefinal process of the manufacture is performed within territory of the exportingmember state;(iii) Products which comply with origin requirements provided for Rule 2 of theASEAN China ROO and which are used in a member state as inputs for finishedproduct eligible for preferential treatment in another
    member state/states shall beconsidered as a product originating in the member state where working orprocessing of the finished product has taken place provided that the aggregateACFTA content of the final product is not less than 40%; or(iv) Products which satisfy the products specific rules provided for in attachment B ofthe ASEAN China ROO shall be considered as goods to which sufficienttransformation has been carried out in a partybahwa menurut Pemohon Banding, dari overleaf Note attachment C
Register : 03-11-2014 — Putus : 11-02-2015 — Upload : 14-08-2015
Putusan MAHKAMAH AGUNG Nomor 1011 B/PK/PJK/2014
Tanggal 11 Februari 2015 — DIREKTUR JENDERAL PAJAK VS CV. PUJIMA GOARNA
3719 Berkekuatan Hukum Tetap
  • Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26 Nov2002 dan CBSA Statement Of Reason , Ottawa 9 Desember 2002The distinctive feature of waterproof footwear is that both the sole portion and the aportion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan TersumpahHarry F.
    Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B)e Menurut pendapat pemohon banding (kami) penyataan diatas kurang tepatkarena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes.Pos 64.02 Other footwear
    memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karena untukmasuk sub pos 64.02 harus memenuhi syarat pembuatannya dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub 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 onrivets or similar devices;b Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base orplatform by riveting ;c Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled otherthan by stitching, are attached to the sole by stitching;d Sandals consiting of straps across the instep and counteror heelstrap attached to the sole by any process;e Thongtype sandals in which the thongs are attached tothe sole by plugs which lock into holes in the sole;f Nonwaterproof footwear produced in
Putus : 13-05-2019 — Upload : 31-07-2019
Putusan MAHKAMAH AGUNG Nomor 1180/B/PK/Pjk/2019
Tanggal 13 Mei 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
3718 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 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 XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, 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 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 : 23-10-2013 — Putus : 05-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put-56871/PP/M.XVIIA/19/2014
Tanggal 5 Nopember 2014 — Pemohon Banding dan Terbanding
17245
  • Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
Putus : 10-03-2015 — Upload : 30-11-2015
Putusan MAHKAMAH AGUNG Nomor 1068/C/PK/PJK/2014
Tanggal 10 Maret 2015 — PT TRI TUNGGAL PRATYAKSA vs. DIREKTUR JENDERAL PAJAK
3622 Berkekuatan Hukum Tetap
  • Proyek PISP (Participatory Irrigation Sector Project)Dalam kontrak disebutkan halhal sebagai berikut :This Contract (hereinafter called the "Contract") is made on the 6thday of the month of December, 2006 between, on the hand,Directorate General of Water Resources (DGWAR), Ministry of PublicWorks, Republic of Indonesia (hereinafter called the "Client") and, onthe other hand a Joint Venture consisting of the following entities,each of which will be jointly and severally liable to the Client for all
    Putusan Nomor 1068/C/ PK/PJK/2014Sedangkan dalam General Condition of Contract juga dijelaskanbahwa "Joint Venture" means a Consultant which compries two ormore Peartners each of wich will be jointly and severally liable to theClient for all the Consultant's obligations under the Contract.a) Dasar HukumUndangUndang Nomor 18 Tahun 2000 tentang Perubahan KeduaAtas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang MewahPasal 16B ayat (1) :
    Proyek PISP (Participatory Irrigation Sector Project)Dalam kontrak disebutkan halhal sebagai berikut :This Contract (hereinafter called the Contract) is made on the 6thday of the month of December, 2006 between, on the hand,Directorate General of Water Resources (DGWR), Ministry of PublicWorks, Republic of Indonesia (hereinafter called the Client) and, onthe other hand a Joint Venture consisting of the following entities, eachof which will be jointly and severally liable to the Client for all theConsultants
    DDC Consultants (hereinafter collectivellycalled the Consultant).Sedangkan dalam General Condition of Contract juga dijelaskanbahwa Joint Venture means a Consultant which compries two ormore Peartners each of wich will be jointly and severally liable to theClient for all the Consultants obligations under the Contract.a) Dasar HukumHalaman 10 dari 16 halaman.
Putus : 18-03-2019 — Upload : 31-07-2019
Putusan MAHKAMAH AGUNG Nomor 808/B/PK/Pjk/2019
Tanggal 18 Maret 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
3918 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 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 XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, 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 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
Putus : 10-03-2015 — Upload : 30-11-2015
Putusan MAHKAMAH AGUNG Nomor 1070/C/PK/PJK/2014
Tanggal 10 Maret 2015 — PT. TRI TUNGGAL PRATYAKSA vs. DIREKTUR JENDERAL PAJAK
2812 Berkekuatan Hukum Tetap
  • Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the "Contract") is made on the 6thday of the month of December, 2006 between, on the hand,Directorate General of Water Resources (DGWR), Ministry of PublicWorks, Republic of Indonesia (hereinafter called the "Client") and,on the other hand a Joint Venture consisting of the following entities,each of which will be jointly and severally liable to the Client for allthe
    DDC Consultants (hereinaftercollectivelly called the "Consultant).Sedangkan dalam General Condition of Contract juga dijelaskanbahwa "Joint Venture" means a Consultant which compries two ormore Peartners each of wich will be jointly and severally liable to theClient for all the Consultant's obligations under the Contract.a) Dasar Hukum UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentangPajak Pertambahan Nilai Barang Dan Jasa Dan PajakPenjualan Atas
    Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the Contract) is made on the 6thday of the month of December, 2006 between, on the hand,Directorate General of Water Resources (DGWR), Ministry of PublicWorks, Republic of Indonesia (hereinafter called the Client) and,on the other hand a Joint Venture consisting of the following entities,each of which will be jointly and severally liable to the Client for allthe
    DDC Consultants (hereinaftercollectivelly called the Consultant).Sedangkan dalam General Condition of Contract juga dijelaskanbahwa Joint Venture means a Consultant which compries two ormore Peartners each of wich will be jointly and severally liable to theClient for all the Consultants obligations under the Contract.a) Dasar Hukum; UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentangPajak Pertambahan Nilai Barang Dan Jasa Dan PajakPenjualan Atas Barang
Register : 30-08-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52070/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
11524
  • Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recover:parts of raw materials, or for recycling purpose(4; andk.
Register : 19-08-2013 — Putus : 12-06-2014 — Upload : 30-06-2015
Putusan PENGADILAN PAJAK Nomor Put-53051/PP/M.XVIIA/19/2014
Tanggal 12 Juni 2014 — Pemohon Banding dan Terbanding
12321
  • Barang Dalam PersetujuanKerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan RepublicRakyat 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 bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:Products which
    of that Party, provided that that Party has the rights toexploit such waters, seabed and beneath the seabed in accordance withinternational law.Products of sea fishing and other marine products taken from the high seas byvessels registered with a Party or entitled to fly the flag of that Party.Products processed and/or made on board factory ships registered with aParty or entitledto fly the flag of that Party, exclusively from products referred to inparagraph (g) above.Articles collected there which
Register : 08-03-2019 — Putus : 08-05-2019 — Upload : 01-11-2019
Putusan MAHKAMAH AGUNG Nomor 1221 B/PK/PJK/2019
Tanggal 8 Mei 2019 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
5713 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 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 XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consisting 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
Putus : 11-03-2019 — Upload : 31-07-2019
Putusan MAHKAMAH AGUNG Nomor 754/B/PK/Pjk/2019
Tanggal 11 Maret 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
2810 Berkekuatan Hukum Tetap
  • (z) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base orplatform by riveting;(aa) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other thanby stitching, are attached to the sole by stitching;(ab) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(ac) Thongtype sandals in which the thongs are attached to thesole by plugs which
Author : Suhartono; Kartini Mulyadi;
Eksekusi Gadai Saham
60817027
  • Alasan kami memilih topik Gadai Saham sebagai salah satu pokok bahasan Restatement adalah karena terdapat inkonsistensi putusan pengadilan terkait lembaga hukum Gadai Saham. Selain itu perkembangan kegiatan ekonomi terkait dengan kegiatan usaha ... [Selengkapnya]
  • However, attention may be drawn to art. 63(a) Fw, which may cause the pledgee and the hypothecary creditor temporarily notto enforce their rights to summary execution. Of course it is also possible that thereceiver fully settles the claim secured by pledge or hypothec, as a result of which therelevant security right is extinguished (art. 58 para. 2 Fw).B.
    The shareholdershall have the right to vote in a general meeting, unless this right is attributed to thepledgee (arts. 2:89 and 198 BW; see also art. 2:24a BW).Furthermore, there are special rules applicable to the enforcement of a pledgeon shares, on which more will be said here.D.
    As mentionedbefore, this right is a right of summary execution, which means that execution canbe effected without any judicial or similar title of enforcement, such as a judicial decision or a notarial deed. The sale must take place in public, barring judicial permissionfor a private sale.
    *Then, a brief reference must be made to art. 3:259 BW, which provides for a special (statutory) right of pledge for holders of depositary receipts for shares to theshares for which the depositary receipts have been issued.
    It occurs regularly that permission is requested for a private sale pursuant to art. 3:251 BW, which is usuallygranted, also in view of the fact that the proceeds of a private sale are often muchhigher than those of a sale in public.
Putus : 11-02-2015 — Upload : 01-10-2015
Putusan MAHKAMAH AGUNG Nomor 971/B/PK/PJK/2014
Tanggal 11 Februari 2015 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA dan CUKAI
2923 Berkekuatan Hukum Tetap
  • Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26 Nov2002 dan CBSA Statement Of Reason , Ottawa 9 Desember 2002The distinctive feature of waterproof footwear is that both the sole portion and the aportion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan TersumpahHarry F.
    Canada Customs bahwa ciri khas alas kaki kedap air adalah kedua bagian sol danbagian atasnya mampu memberikan perlindungan kedap air terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B)Menurut pendapat pemohon banding ( kami ) penyataan diatas kurang tepatkarena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which
    memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karena untukmasuk sub pos 64.02 harus memenuhi syarat pembuatannya dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading 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 piece usually attached to the base or platformby riveting;u Slippers or mules without quarter or counter,the uppers ofwhich, 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;12.13.14.x Nonwaterproof footwear produced
Register : 08-05-2017 — Putus : 20-07-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1075 B/PK/PJK/2017
Tanggal 20 Juli 2017 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI;
279 Berkekuatan Hukum Tetap
  • Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 9 2002The 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 may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari
    kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(1) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(2) Clogs without quarter or counter, the Uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(3) 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;(4) Sandals consiting of straps across the instep and counter orheelstrap attached to the Sole by any process;(5) Thongtype sandals in which the thongs are attached to the Sole byplugs which lock into holes in the Sole;(6) Nonwaterproof footwear produced
Register : 18-10-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55967/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13022
  • Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
Register : 22-04-2019 — Putus : 15-05-2019 — Upload : 15-05-2019
Putusan PT SEMARANG Nomor 213/PDT/2019/PT SMG
Tanggal 15 Mei 2019 — Pembanding/Penggugat I : PT RHEMA SENDANG ABADI Diwakili Oleh : Lusiany Kosasih
Pembanding/Penggugat II : PT PRATAMA PUTRA PRIMA Diwakili Oleh : Lusiany Kosasih
Terbanding/Tergugat I : PT PANGANMAS INTI PERSADA dahulu bernama PT Citra Flour Mills Persada
Terbanding/Tergugat II : GOLD COIN SERVICES SINGAPORE Pte., Ltd.
Terbanding/Tergugat III : Interflour Limited dahulu Intermiling H.K. Limited
10145
  • operational andadministrative management functions as the CompanyHalaman 5 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.shall reasonably require to undertake the business ofthe Company;b) to provide such administrative and accountingsen/ices to the Company as the Company shall fromtime to time reasonably require in establishing itself andin the performance of its operations;c) to establish accounting standards and procedures byhaving control of the accounting system so as to causeto be kept accounts books which
    infonnation as the company mayreasonably require; ande) to make all reasonable arrangements for theCompany to apply for all necessary pemtits and complywith all necessary permits and comply with allregulations relating to the business of the Companysubject to the proviso contained in Clause 2;3.2 Technical Sen/ices: GCSS shall arranges:a) for the planning and procurement of plant, equipmentand machinery and any tools therefore necessary forthe Company to commence and carry out the businessof the Company, which
    plant, equipment and machineryare more particularly described in Appendix C hereto(the plant and machinery);b) to provide knowhow and technical assistanceconcerning the erectionvof the plant and machinery inorder for the Company to undertake production and tocontrol the quality of products of the required standarddetails of which are set out in Appendix C hereto (the"technical setup) together with such spare parts andtooling in respect of or in connection with the technicalsetup as Shall be necessary
    (the "Spare parts);Halaman 6 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.c) to provide the Company with formulas, productimprovement, process improvement and technical dataas shall be necessary for production of wheat flour andother related products of a quality satisfactory for andtechnical specifications which meet the requirements ofthe Companys relevant market (the technicalinformation);d) technical consultancy and troubleshooting servicesrelating to the technical setup, the plant and machineryand
    inproviding the sen/ices referred to in clause 3.2. on acost plus 10% basis (net of any other tax) on a monthlyor such other periodic basis as GCSS may deemappropriate;4.3 Secondment Costs: In consideration of GCSS performingits obligations under Clause 3.3, the Company shall becharged with the imputed cost and expenses of GCSSproviding seconded personnel to attend to the business ofthe Company in accordance with Clause 3.3 and the ratesStipulated in Appendix D hereto (not of any withholding orother tax) which
Putus : 22-02-2017 — Upload : 01-11-2019
Putusan MAHKAMAH AGUNG Nomor 169 K/Pdt.Sus-Arbt/2017
Tanggal 22 Februari 2017 — DANNY SIHANOUK DE MITA VS SVITZER SALVAGE B.V.
11541266 Berkekuatan Hukum Tetap
  • Svitzer claim sums which they sayare outstanding, and due from and payable by Trada, in the principal sumsof US$7,358, 140.65 (2011 contract) and US$4,267,023.20 (2012 contract)together with interest thereon (as at 31 March 2015) totallingUS$2,989, 784.02 and US$2,011,539.18 respectively, and continuing toaccrue thereafter at the daily rates of US$2,516.08 and US$1,459.08.Those figures have subsequently been revised (downwards). Svitzer furtherask for their costs, which am asked to assess.
    Trada raised severaldefences which will introduce and consider below;Terjemahannya adalah: Alasan Putusan Kedua Arbitrase, menjelaskan:pada tanggal 23 September 2011 kapal mengalami kebakaran dan ledakansaat berlabuh dan beroperasi sebagai FSO di Lapangan Widuri di LautJawa.
    The Claimants cost of the reference which in the sum of 150,000;(ii) hold and award that the Claimant is entitled to simple interest on theaforesaid sums at 12.12% per annum pro rata from the date of thisAward until payment;(ili) hold and award that the Claimant is entitled to simple interest on theaforesaid sums at 12.12% per annum pro rata from the date of thisaward until payment;(iv) hold and award and direct that the Respondent shall bear and pay myHalaman 3 dari 31 hal. Put.
    The Claimants cost of the reference which assess in the sum of150,000;(iii) hold and award that the Claimants is entiled to simple interst on theaforesaid sums at 12.12% per annum pro rata from the date of thisaward until payment;(iv) hold and award and direct that the respondent shall bear and pay myfees in the reference and the costs of this award in total sum of26,881.25 Provided always that if in the fist place the claimant shallhave paid all of any partthereof the claimant shall be entiled to
    Nomor 169 K/Padt.SusArbt/20176.Konvensi New York telah diratifikasi oleh Republik Indonesia melaluiKeputusan Presiden Nomor 34 Tahun 1981, tanggal 5 Agustus 1981(vide bukti T3), sehingga Konvensi New York menjadi norma hukumpositif di Indonesia;Pasal V butir (e) dari Konvensi New York menyatakan bahwa putusanarbitrase internasional hanya dapat dibatalkan oleh:a competent authority of the country in which, or under the law of which,that award was made;Terjemahannya dalam Bahasa Indonesia adalah sebagai