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Register : 02-10-2013 — Putus : 26-11-2014 — Upload : 22-12-2015
Putusan PENGADILAN PAJAK Nomor Put-57688/PP/M.XVIIA/19/2014
Tanggal 26 Nopember 2014 — Pemohon Banding dan Terbanding
28446
  • Economic CoOperation Between The Association Of South East Asian Nation And The PeoplesRepublic Of China (Protokol Kedua Untuk Mengubah Persetujuan PerdaganganBarang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama EkonomiMenyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia TenggaraDan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin For The TheAseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tobe originating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered
Register : 08-07-2014 — Putus : 14-04-2014 — Upload : 27-10-2016
Putusan PN JAKARTA PUSAT Nomor 342/Pdt.G/2014/PN.Jkt.Pst.
Tanggal 14 April 2014 — PT TARUNA CIPTA KENCANA >< PT GALANGAN MERCUSUAR
295131
  • Pasal 2.3 Perjanjian No. 007 dan Perjanjian No.008, Tergugat harus menyerahkan kapal kepada Penggugat paling lambat 10(sepuluh) bulan setelah menerima pe mbayaran pertama atas kapal terseb ut.Berikut kami kutipkan Pasal 7.1 dan Pasal 2.3 Perjanjian No. 007 danPerjanjian No. 008 :Pasal 7.1 Perjanjian No. 007 dan Perjanjian No. 008"The Vessel shall be delivered by the Builder to the Owner at the latest10 (ten) months after receiving the Ist (first) Payment of the Vessel inaccordance with Article 2
    Pasal 2.3 Perjanjian No. 007"Ovvners shall pay the Contract Price to the Builder in three (3)phases as follows :a) Ist (First) Payment: 10% (percent) of the contract price amountingto SGD. 110,000 (Singapore Dollars one hundred ten thousandonly), shall be paid within seven (7) working days after contractsigning;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 110,000 (Singapore Dollars one hundred tenthousand only), shall be paid upon the accomplishment of theKeel Laying
    ;c) 3rd (Third) Payment: 80% (eighty percent) of the contract priceamounting to SGD. 880,000 (Singapore Dollars eight hundred eightythousand only), shall be paid upon delivery of the vessel and beforedeparture of the Vessel from Builder's yard";Pasal 2.3 Perjanjian No. 008"a) Ist (First) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyPutusan No.342/Pdt.G/2014/PN.Jkt.Pst.five thousand only), shall be paid within seven (7) working daysafter
    contract signing;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyfive thousand only), shall be paid upon the accomplishment of theKeel Laying;c) 3rd (Third) Payment: 80% (elghty percent) of the contract priceamounting to SGD. 1,560,000 (Singapore Dollars one million fivehundred sixty thousand only), shall bepaid upon defivery of thevessel and before departure of the Vessel from Builder'syard;3.
    007 dan Perjanjian 008sebagaimana kami kutipkan di bawah ini :Pasal 8.4 Perjanjian 007 dan Perjanjian 008Right to Rescind for Excessive DelayIf the total accumulated time of all delays on account of the causes specified inarticle 8.1, amounts to ninety (90) days or more; then, in such event, the Ownermay rescind this Contract in accordance with theprovisions of article 10 here of.Pasal 10.1 huruf b Perjanjian 007 dan Perjanjian 008Putusan No.342/Pdt.G/2014/PN.Jkt.Pst.Right of RescissionThe Owner shall
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
12728
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah 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 are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produce.obtained
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
13726
  • Economic CoOperation Between The Association Of SouthEast Asian Nation And The Peoples Republic Of China (Protokol KeduaUntuk Mengubah Persetujuan Perdagangan 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 are wholly obtained or produced as set out and defined inRule 3; orProducts not wholly produced or obtained provided that the said products areeligible under Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as
Putus : 21-12-2011 — Upload : 11-06-2012
Putusan MAHKAMAH AGUNG Nomor 589/B/PK/PJK/2011
Tanggal 21 Desember 2011 — BUT EXXON MOBIL OIL INDONESIA INC VS DIREKTUR JENDERAL PAJAK
6866 Berkekuatan Hukum Tetap
  • Perjanjian Pengalihan 1968 dalam Pasal V.B.1 menyatakan secara jelasketentuan Para Penjual untuk pertahankan interest, sebagai berikut:"Buyer shall pay to Seller within sixty days following the end of eachcalendar guarter from the proceeds of sale of crude oil which itreceives in such guarter not less than three and onehalf cents andnot more than four cents in respect of each barrel of crude oilHal 57 dari 92 hal. Put.
    Ketentuan KBH Blok B yang sepakati olehPemerintah Indonesia dan Pemohon Peninjauan Kembali menetapkanpembagian antara Pemerintah dan Pemohon Peninjauan Kembalisebagai berikut:KBH Blok B 1978:Article 6.1.5"of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitled totake and received 65.9091% and CONTRACTOR shall be entitled to takeand receive 34.0909%".Article 6.2.3 (a)"for natural gas from the Arun Gas Field produced to supportPERTAMINA's
    KBH Blok B 1998:Article 6.1.36667"of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitled totake and received 71.1538% and CONTRACTOR shall be entitled to takeand receive 28.8462%".Article 6.2.3 (a)"for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 51.9231% forPERTAMINA and 48.0769% for CONTRACTOR."
    Section 5.2 (s) dari KBHBlok B menyatakan sebagai berikut:Contractor shall:(Ss) pay to the Government of The Republic of Indonesia the Income Taxincluding final tax on profits after tax deduction imposed on it pursuant tothe Indonesian Income Tax Law and its implementing Regulations.CONTRACTOR shall comply with the requirements of the law inparticular with respect to filing of returns, assessment of tax and keepingand showing of books and records".7071Yang terjemahan Bahasa lIndonesianya adalah sebagai
    Blok B 1998:Article 6.1.3"of the crude oil remianing after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall beentitled to take and received 71.1538% and CONTRACTOR shallbe entitled to take and receive 28.8462%".Article 6.2.3 (a)Hal 83 dari 92 hal. Put. No. 589/B/PK/PJK/201184"for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 51.9231%for PERTAMINA and 48.0769% for CONTRACTOR."
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55964/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
14034
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah 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 are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible utRule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly
Register : 26-11-2013 — Putus : 19-11-2014 — Upload : 04-04-2016
Putusan PENGADILAN PAJAK Nomor Put-57564/PP/M.XVIIA/19/2014
Tanggal 19 Nopember 2014 — Pemohon Banding dan Terbanding
22665
  • Economic CoOperation Between The Association Of South East AsianNation And The Peoples Republic Of China (Protokol Kedua Untuk Mengubah PersetujuanPerdagangan Barang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama Ekonomi MenyeluruhAntara NegaraNegara Anggota Asosiasi 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 be originating andeligible for preferential concessions if they conform to the origin requirements under any one of thefollowing:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible under Rule 4,Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered
Register : 22-03-2011 — Putus : 13-12-2011 — Upload : 28-04-2014
Putusan PN JAKARTA SELATAN Nomor 173/Pdt.G/2011/PN.Jkt.Sel
Tanggal 13 Desember 2011 — PT. LEBONG TANDAI ( PT. LT ), L A W A N AVOCET MINING PUBLIC LIMITED COMPANY
17488
  • terhadapnyaditawarkan terlebin dahulu saham apabila pemegangsaham/pemilik hendak menjual sahamnya.Bahwa ketentuan tentang First Right of Refusal tersebutdiatur dalam Pasal 8.1.3 Amendment No. 1 To Contract ofWork Joint Venture Agreement sebagaimana dikutip dibawah ini:Hal 13 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel14Pasal 8.1.3 Amendment No. 1 To Contract of WorkJoint Venture Agreement tertanggal 27 Pebruari 2004:Before either Party (the Assigning Party) exercisesits right to assign, the Assigning Party shall
    January 2002 (vide buktiT2) dan kemudian diubah dengan Amendment No. 1 ToContract of Work Joint Venture Agreement tertanggal 27Februari 2004 (vide bukti T3).Bahwa di dalam Pasal 9.7 dari New Contract of WorkPerjanjian Joint Venture menunjuk kepada arbitrase dikutipsebagai berikut:Hal 15 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel16Pasal 9.7 New Contract of Work Perjanjian JointVenture tertanggal 30 Juni 1994: saavan that all disputes hereunder or concerning any ofthe subject matter hereof shall
    be finally settled underthe Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by threearbitrators appointed in accordance with the Rules allof whom shall have internationally recognizedqualifications for such appointment together with asubstantial background of business experience.Judgement on the award of a majority of the arbitratorsmay be entered in any court having jurisdiction.Nomination of the Arbitrators shall be accomplished asprovided under the Rules.
    Joint Venture yaitu dalamNovation and Amendment Agreement tertanggal 31 Januari2002 (vide Bukti T2) dalam Pasal 6.4 diatur bahwaketentuan tentang arbitrase di Perjanjian Joint Venture awal(yaitu pasal 9.7 New Contract of Work Perjanjian JointVenture) tetap berlaku terhadap Novation and AmendmentAgreement 31 Januari 2002, sebagaimana dikutip sebagaiberikut :Pasal 6.4 Perjanjian Novasi dan Perubahannyatertanggal 31 January 2002 (vide Bukti T2):Any dispute arising hereunder that directly involvesPT LT shall
    membatalkanputusanjudexfactiedanmenyatakan bahwaPengadilan Negeritidak berkuasa menqadili perkara itu.Putusan Mahkamah Agung No. 794K/Sip/1982, tanggal 27 Januari 1983 (Bukti T10), menyatakansebagai berikut:Terlepas dari alasankasasi, putusanPengadilanTinggi/Pengadilan Negeri harus dibatalkan denganalasan Mahkamah Agung sendiri karena Pengadilan Tinggi salah menerapkan hukum.Dalam Policy No. 49/00137/08 tanggal 10 Agustus1978 di bawah bagian tentang Conditions telahdiuraikan bahwa all differences arising out of thisPolicy shall
Putus : 10-03-2009 — Upload : 14-10-2011
Putusan MAHKAMAH AGUNG Nomor 859 K/PDT/2006
Tanggal 10 Maret 2009 —
230118 Berkekuatan Hukum Tetap
  • not be less than the following percentages ofthe total number of shares to be outstanding following the acceptance of theoffer ;fifth year 15% ;sixth year 8% ;seventh year 7% eight year 7% ninth year T% tenth year T% All obligations of Contractor under this Article 26.1 shall be deemed to bedischarged as soon as not less than 51% of total shares issues and outstanding shall have been offered and purchased by Indonesian Participant ;Terjemahannya :Hal. 3 dari 52 hal.
    The provisions of Article 23.3 hereof shall applymutatis mutandis to any such arbitration."
    PKP2B KJA berbunyi :"The provision of this Article shall continue in force notwithstanding thetermination of this agreement" ;Terjemahan :Ketentuanketentuan dari Pasal ini (dalam hal ini mencakup klausula arbitrase)akan tetap berlaku meskipun perjanjian ini (PKP2B KJA) diputuskan ;VI.
    For thatpurpose, an arbitration clause that forms part of a contract shall be treated as anagreement independent of the other terms of the contract.
    Contractor shall ensure that its shares are offered either for sale or issueto the Government or Indonesian nationals or Indonesian Companiescontrolled by Indonesians (hereinafter called the Indonesian Participant) ineach year following the end of the fourth full calendar year aftercommencement of the Operating Periods. :Hal. 49 dari 52 hal. Put.
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
14726
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah 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 are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible u1Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly
Register : 20-06-2013 — Putus : 10-09-2014 — Upload : 06-04-2016
Putusan PENGADILAN PAJAK Nomor Put-55041/PP/M.XVIIA/19/2014
Tanggal 10 September 2014 — Pemohon Banding dan Terbanding
31192
  • Februari 2013, terdapat keraguan atas tanda tangan pejabat yangmenandatangani Form E dibandingkan dengan Specimen Signatures of OfficialsAuthorized to Issue Certificate of Origin of The Peoples Republic of China andSpecimen Official Seals dari Shenzhen EntryExit Inspection And QuarantineBeureau of The Peoples Republic of China;bahwa berdasarkan REVISED OPERATIONAL CERTIFICATION PROCEDURES FOR THE RULES OFORIGIN OF THE ASEANCHINA FREE TRADE AREA, disebutkan:Rule 2The Certificate of Origin (Form E) shall
    The request shall bemade in writing,accompanied with acopy of the Certificate ofOrigin (Form E) andshall specify thereasons and anyadditional informationsuggesting that theparticulars given on thesaid Certificate of Origin(Form E) may beinaccurate, unless theretroactive check isrequested on a randombasis;i.
Putus : 27-08-2015 — Upload : 15-06-2016
Putusan MAHKAMAH AGUNG Nomor 1150 K/Pdt/2015
Tanggal 27 Agustus 2015 — Tuan ISMERDA LEBANG, dk VS PT HUMPUS INTERMODA TRANSPORTASI, Tbk.
598440 Berkekuatan Hukum Tetap
  • 29 Maret 2008, Bagian 11 :"This contract shall be governed by and construed in accordance withEnglish Law and any dispute arising out of or in connection with this contractshall be referred to arbitration in London.."
    Bahwa salah satu klausula dalam Letter of Undertaking tertanggal 17 Juni2008 menyatakan bahwa perjanjian yang dimaksud tunduk pada hukumNegara Inggris, sesuai dengan yang dinyatakan sebagai berikut:"This letter shall be governed and construed in accordance with EnglishLaw';4.
    Salah satu klausula Letter of Undertaking (LoU) tertanggal 17 Juni2008 menyatakan bahwa perjanjian yang dimaksud tunduk padahukum Negara Inggris, sesuai dengan yang dinyatakan sebagaiberikut;This letter shall be governed and construed in accordance withEnglish Law. (Vide Bukti T.IV1 dan T.IV2);Yang apabila diterjemahkan ke dalam Bahasa Indonesia memilikimakna sebagai berikut:Surat ini akan diatur dan ditafsirkan sesuai dengan hukum Inggrisc.
    secara resmitersumpah dalam bahasa Indonesia, telah dinyatakan bahwaThis contract Shall ...........:6:0000 and any dispute arising outof or in connection with this contract shall be referred toarbitration in London ............++ , yang mempunyai maknabahwa Perjanjian ini ..............
    Pasal XI dari SBBC menyatakan sebagaiberikut:This Agreement shall be construed and the relations betweenthe parties determined in accordance with the laws of EnglandHal 55 dari 73 hal. Put. Nomor 1150 K/PDT/20153.7.and any dispute arising out of this agreement shall be referred toarbitration in London.
Register : 16-09-2019 — Putus : 28-10-2019 — Upload : 23-12-2019
Putusan MAHKAMAH AGUNG Nomor 4039 B/PK/PJK/2019
Tanggal 28 Oktober 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
4920 Berkekuatan Hukum Tetap
  • Theconstituent material of the outer sole for purposes ofclassification shall be taken to be the material having thegreatest surface area in contact with the ground In determiningthe constituent material of the outer sole, no account shouldbe taken of attached accessories or reinforcements suchspikes, bars, nails, protectors or similar attachments whichpartly cover the sole (see Note 4 (b) to this chapter)5.
    Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.
    In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch
    Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch
Register : 21-06-2013 — Putus : 22-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52036/PP/M.IXA/19/2014
Tanggal 22 April 2014 — Pemohon Banding dan Terbanding
12137
  • Asian Nations And The Peoples Republic Of China, dalmelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Ori(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalRevised Operational Certification Procedures (OCP) For The Rules Of Origin Of 7AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) IThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan 7Issuing Authorities shall
    of the Certific.of Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA,c) The other statements of the Certificate of Origin (Form E) correspond to supportdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packagnumber and kinds of packages, as specified, conform to the products to be exportee) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 22-02-2013 — Putus : 26-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor Put.48476/PP/M.IX/19/2013
Tanggal 26 Nopember 2013 — Pemohon Banding dan Terbanding
12522
  • Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures (Ocp) For The Rules Of Origin OfThe AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 30-10-2018 — Putus : 24-01-2019 — Upload : 22-05-2019
Putusan PN JAKARTA PUSAT Nomor 52/Pdt.Sus-HKI/Merek/2018/PN Niaga Jkt.Pst
Tanggal 24 Januari 2019 — Penggugat:
PT. ASTRA SEDAYA FINANCE
Tergugat:
PT. AMAN CERMAT CEPAT
Turut Tergugat:
KEMENTERIAN HUKUM DAN HAM R.I Cq DIRJEN KEKAYAAN INTELEKTUAL Cq DIREKTORAT MEREK DAN INDIKASI GEOGRAFIS
273150
  • Bahwa Article 16 Agreement on TradeRelated Aspects of IntellectualProperty Rights (TRIPS Agreement) menegaskan:The owner of a registered trademark shall have the exclusive right toprevent all third parties not having the owners consent from using in thecourse of trade identical or similar signs for goods or services which areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.
    The rights described above shall not prejudice anyexisting prior rights, nor shall they affect the possibility of Members makingrights available on the basis Of US@; nnne nnn nne nnn nnnne nnnatauPemilik dari merek dagang yang terdaftar mempunyai hak eksklusif untukmencegah pihak ketiga yang tidak memperoleh izinnya untuk menggunakanmerek dagang tersebut untuk usaha yang sejenis atau menggunakanlambang yang mirip untuk barang atau jasa yang sejenis atau mirip denganbarang atau jasa untuk mana suatu
Register : 21-05-2013 — Putus : 25-02-2014 — Upload : 29-09-2014
Putusan PENGADILAN PAJAK Nomor Put.50676/PP/M.IXA/19/2014
Tanggal 25 Februari 2014 — Pemohon Banding dan Terbanding
12027
  • Presiden Republik Indonesia Nomor 37 Tahun 2011, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures For The Rules Of Origin Of TheAseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;Menimbangd) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 04-06-2010 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put.50172/PP/M.XII/13/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
24474
  • waktu di kemudianhari;bahwa berdasarkan penelitian Majelis terhadap pengertian Royalty sebagaimana diaturdalam Pasal 12 P3B Indonesia Australia adalah sebagai berikut :MenurutTerbanding1.2.Royalties arising in one of the Contracting States, being royalties to which a resident ofthe other Contracting State is beneficially entitled, may be taxed in that other State;Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall
    not exceed:(a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extentto which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) inall other cases 15%;The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations;The term royalties in this article means payments, whether periodical or not, andhowever described or computed, to the extent to which they are made as considerationfor:
Register : 07-05-2013 — Putus : 22-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52032/PP/M.IXA/19/2014
Tanggal 22 April 2014 — Pemohon Banding dan Terbanding
13334
  • Peraturan Presiden Republik Indonesia Nomor 37 Tahun 2011, dalmelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan RuleOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara ridalam Revised Operational Certification Procedures For The Rules Of Origin Of 'AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) .The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan Issuing Authorities shall
    of the Certificof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA,c) The other statements of the Certificate of Origin (Form E) correspond to supportdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packasnumber and kinds of packages, as specified, conform to the products to be exportee) Multiple items declared on the same Certificate of Origin (Form E) shall
Putus : 30-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 556/B/PK/PJK/2016
Tanggal 30 Juni 2016 — DIREKTUR JENDERAL PAJAK vs. PT. BAYER MATERIALSCIENCE INDONESIA
4830 Berkekuatan Hukum Tetap
  • The provisions of paragraph 1 of this Article shall not apply if thebeneficial owner of the royalties or fees for technical services,being a resident of a Contracting State, carries on business inthe other Contracting State in which the royalties or fees fortechnical services arise through a permanent establishmentsituated therein, or performs in that other State independentpersonal services from a fixed base situated therein, and theright, property or contract in respect of which the royalties orfees
    Royalties and fees for technical services shall be deemed toarise in a Contracting State when the payer is that State itself, aLand, a political subdivision, a local authority or a resident ofthat State.
    Where, however, the person paying the royalties orfees for technical services, whether he is a resident of aContracting State or not, has in a Contracting State a permanentestablishment or fixed base in connection with which theobligation to make the payments was incurred, and thepayments are borne by that permanent establishment or fixedbase, then the royalties or fees for technical services shall bedeemed to arise in the Contracting State in which the permanentestablishment or fixed base is situated
    Where, by reason of a special relationship between the payerand the beneficial owner or between both of them and someother person, the amount of the royalties or fees for technicalservices paid exceeds, for whatever reason, the amount whichwould have been agreed upon by the payer and the beneficialowner in the absence of such relationship, the provisions of thisArticle shall apply only to the lastmentioned amount.
    In suchcase, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regardbeing had to the other provisions of this Agreement.7.