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Putus : 28-04-2015 — Upload : 21-03-2016
Putusan MAHKAMAH AGUNG Nomor 80/B/PK/PJK/2015
Tanggal 28 April 2015 — CV PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
16734 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 portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofHalaman 11 dari 27 halaman. Putusan Nomor 80/B/PK/PJK/2015rubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.
    Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper , Explanatory NotedBab 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 thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;Pos 64.02 Other footwear
    Putusan Nomor 80/B/PK/PJK/2015192.13.atau dengan cara semacam itu;Bahwa pada penjelasan sub pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : The Headingcovers, inter alia:(m)Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(n) Clogs without quarter or counter, the uppers of which are produced inone piece usually attached to the base or platform by riveting;(0)Slippers or mules without quarter or counter, the uppers of which,being
    produced in one piece or assembled other than by stitching,are attachedto the sole by stitching;(p) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(r)Nonwaterproof footwear produced in one piece (for example, bathingslippers) ;Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor
Putus : 08-12-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 737/B/PK/PJK/2015
Tanggal 8 Desember 2015 — CV PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
5828 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 portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.
    Canada Customs bahwa ciri khas alas kaki kedap air adalah keduabagian sol dan bagian atasnya mampu memberikan perlindungan kedapair terhadap kaki.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 pemohonbanding ( kami ) penyataan diatas kurang tepat karena berdasarkanHarmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubber orof plastic, the uppers of which
    Putusan Nomor 737/B/PK/PJK/201511pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu..Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(m)Ski boots consisting of several moulded parts hinged on rivets or similardevices;(n)Cogs without quarter or counter, the uppers of which are produced in onepiece usually attached to the base or platform by riveting;(o)Slippers
    or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, are attachedto the sole by stitching;(p)Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole by plugswhich lock into holes in the sole;(r) Nonwaterproof footwear produced in one piece (for example, bathingslippers)12.Bahwa dengan Explanatory Notes, untuk sub
Putus : 18-03-2019 — Upload : 31-07-2019
Putusan MAHKAMAH AGUNG Nomor 863/B/PK/Pjk/2019
Tanggal 18 Maret 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
236 Berkekuatan Hukum Tetap
  • Putusan Nomor 863/B/PK/Pjk/201911.12.13.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(g) Skiboots consisting of several moulded parts hinged on rivetsor similar devices,(h) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(i) 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;(j) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(k) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;() Nonwaterproof footwear produced in one piece (for example,bathing slippers),Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan
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;
5513 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
2710 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
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.
11131211 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
Putus : 28-04-2015 — Upload : 02-12-2015
Putusan MAHKAMAH AGUNG Nomor 77/B/PK/PJK/2015
Tanggal 28 April 2015 — CV PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
3112 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 portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.
    Putusan Nomor 77/B/PK/PJK/2015bagian sol dan bagian atasnya mampu memberikan perlindungan kedapair terhadap kaki.3.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper , Explanatory Noted Bab64 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 rubber orof plastic, the uppers of which are neither fixed to
    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 orsimiliar devices;(6) Clogs without quarter or counter, the uppers of which
    are producedin one 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,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 sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 19-08-2013 — Putus : 12-06-2014 — Upload : 30-06-2015
Putusan PENGADILAN PAJAK Nomor Put-53050/PP/M.XVIIA/19/2014
Tanggal 12 Juni 2014 — Pemohon Banding dan Terbanding
12224
  • 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
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
2422 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 : 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
9844
  • 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
Register : 08-02-2019 — Putus : 14-03-2019 — Upload : 27-05-2019
Putusan MAHKAMAH AGUNG Nomor 746 B/PK/PJK/2019
Tanggal 14 Maret 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
6115 Berkekuatan Hukum Tetap
  • (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
Putus : 06-02-2014 — Upload : 18-12-2019
Putusan MAHKAMAH AGUNG Nomor 780/B/PK/PJK/2013
Tanggal 6 Februari 2014 — DIREKTUR JENDERAL PAJAK VS PT. EBARA INDONESIA
68121 Berkekuatan Hukum Tetap
  • Putusan Nomor 780/B/PK/PJK/2013and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, thenany profits which would, but by reason of those conditions, haveaccrued to one of the enterprises but by reason of those conditions,have not so accrued, may be included in the profits of that enterpriseand taxed accordingly.Bahwa pada paragraf 6.8 Chapter VI OECD Transfer
    or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;And in either case conditions are made imposed between thetwo entreprises in their commercial or financial relationswhich differ from those which would be made betweenindependent enterprises, then any profits which would, butby reason of those conditions, have accrued to one of theenterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise andtaxed
Upload : 11-01-2011
Putusan MAHKAMAH AGUNG Nomor 64 K/PDT.SUS/2010
PT. BUNGO RAYA NUSANTARA; PT. JAMBI RESOURCES LIMITED (d/h. PT. BASMAL UTAMA INTERNATIONAL)
361280 Berkekuatan Hukum Tetap
  • that BRN compensates and pay BUI the amount of US$2,198,930 for the illegal mining and extraction of the coal depositfrom Block 411.(11) ORDERS that BRN pays BUI interest in the amount ofRp.579,208, 700.06 and US$ 3,706,583.95 for the period until 15 June2009, and thereafter at the rate of 6% per annum, compoundedevery 90 days over the principal amounts awarded under DecisionsNos. 6,7,8,9 and 10 above.(12) NOTES that SIAC has determined the arbitration costs for theproceedings at S$ 402,134.84, which
    This resulted in an agreement being concluded with BRN on12 January 2006, which is Exhibit 2 to the SOC. That agreement wasHal. 11 dari 39 hal. Put. No. 64 K/Pdt.Sus/2010rudimentary, and it was soon replaced with the BUI CooperationAgreement which signed on 28 July 2006, together with the PresidentDirector of BRN.
    NTC is thecompany which holds the Coal Contract of Work ("CCOW") from theGovernment of Indonesia ("GOI"). The NTC Cooperation Agreement wasexecuted on the same day",Yang terjemahan Bahasa Indonesianya (Bukti P8a), berbunyi:"Pertamatama saya dikenalkan kepada Ibu Ratna Handini dan Tn.Djendri Djusman dari pihak BRN sekitar tahun 2005. Hal inimenyebabkan dibuatnya suatu perjanjian dengan BRN pada tanggal 12Januari 2006, yang tercantum dalam Lampiran 2 SOC.
    Recognition and enforcement of the award may be refused, at therequest of the party against whom it invoked, only if the party furnishes tothe competent authority where the recognition and enforcement is sought,proof that:(e) the award has not yet become binding on the parties, or has been setaside or suspended by competent authority of the country in which, orunder the law of which, that award was made".Yang dalam terjemahan bebas dalam bahasa Indonesianya adalah1.
    Recognition and enforcement of the award may be refused, at therequest of the party against whom it invoked, only if the party furnishes tothe competent authority where the recognition and enforcement is sought,proof that:(e) the award has not yet become binding on the parties, or has been setaside or suspended by competent authority of the country in which, orunder the law of which, that award was made"Terjemahannya:"1.
Register : 20-12-2011 — Putus : 28-12-2012 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 807 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
4723 Berkekuatan Hukum Tetap
  • films or tapes for radio or television broadcasting,or any patent, knowhow, trade mark, design or model, plan, secret formulaor process; andb payments of any kind received as a consideration for the use of, or the rightmeto use, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which
    the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent personal services from a fixed base situated therein, and the right orproperty in respect of which the royalties are paid is effectively connected with suchpermanent establishment or fixed base.
    In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"8 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:Halaman 13 dari 23 halaman.
    the right to use:i motion picture films; orii films or video tapes for use in connection with television; orilitapes for use in connection with radio broadcasting; ortotal or partial forbearance in respect of the use or supply of any property orright referred to in this paragraph;"Pasal 12 ayat 4"The provisions of paragraph 2 shall not apply if the person beneficially entitled tothe royalties, being a resident of one of the Contracting States, carries on businessin the other Contracting State, in which
    the royalties arise, through a permanentestablishment situated in that other State, or performs in that other Stateindependent personal services from a fixed base situated in that other State, and theproperty or right in respect of which the royalties are paid is effectively connectedwith that permanent establishment or fixed base.
Putus : 31-08-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1327 B/PK/PJK/2017
Tanggal 31 Agustus 2017 — C.V. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA dan CUKAI
22748 Berkekuatan Hukum Tetap
  • 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 pos penjelasan pos 64.02 pada halaman XII64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarte or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps acroos 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 : 03-01-2017 — Putus : 13-02-2017 — Upload : 19-07-2017
Putusan MAHKAMAH AGUNG Nomor 73 B/PK/PJK/2017
Tanggal 13 Februari 2017 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI;
2615 Berkekuatan Hukum Tetap
  • pencetakan melalui perendamane perakitan melalui vulkanisasie penyatuan dan pemvulkanisasiane pengetasan berflekuensi tinggie perekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of Reason, Ottawa, December 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
    Putusan Nomor 73/B/PK/PJK/201 7The 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 knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik;Berdasarkan fakta, uraian
    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 XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which
    are producedin one 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,are attached to the sole by stitching;(da) Sandals consisting of straps across the instep and counter or heelstrap 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;Halaman 28 dari 31 halaman.
Register : 25-07-2017 — Putus : 16-10-2017 — Upload : 18-10-2017
Putusan PN JAKARTA SELATAN Nomor 451/Pdt.G/2017/PN.Jkt.Sel.
Tanggal 16 Oktober 2017 — - PT. Haskoning Indonesia (HI), beralamat di Gedung Ventura Lantai 2&3, Jalan RA. Kartini No.26, Cilandak, Jakarta Selatan 12430, dalam hal ini diwakili oleh Elisabet Jupesta, bertindak sebagai Regional Legal Counsel HI, berdasarkan Surat Kuasa Khusus tertanggal 20 Juli 2017, selanjutnya disebut : Penggugat;
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  • Jumlah penyelesaian yang disetujui untukdibayarkan Pihak Kedua adalah Rp430.000.000,00 (empat ratus tiga puluhjuta rupiah) (Jumlah Penyelesaian).Jumlahuntuk menyelesaikansebagaisebagaimana dimaksud dalamPenyelesaianfirst state the following:Whereas the First Party has filed acivil claim concerning an allegedbreach of promise (wanprestasi)against the Second Party which hasbeen registered in the South JakartaDistrict Court (the Court) on 25 July2017 with registered number : Reg.451 / PDT.G / 2017 /
    If within 30 (thirty) calender daysas of the date when the Parties tryto settle the dispute as mentionedin Article 6.1 for which suchamicable settlement cannot bereached, then the Parties agree tosettle such dispute through theSouth Jakarta District Court.Article 7Governing LawThis Agreement shall be made, construedand enforced under the laws of Republic ofIndonesia.Article 8Governing LanguageThis Agreement is drawn up in theIndonesian and English language.
Putus : 13-01-2016 — Upload : 17-06-2016
Putusan MAHKAMAH AGUNG Nomor 1014/B/PK/PJK/2015
Tanggal 13 Januari 2016 — CV. PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
2912 Berkekuatan Hukum Tetap
  • Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , Ottawa, December 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 oleh Penerjemah Resmi Dan Tersumpah:Harry F.
    Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The 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 plasticditerjemahkan ciri knas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari
    kelihatan memenuhisyarat kKedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 hams memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan The Heading covers, inter alia:(m) Ski boots consisting of several moulded parts hinged on rivets or similardevices;(n) Clogs without quarter or counter, the uppers of which
    are produced inone piece usually attached to the base or platform by riveting;(0) Slippers or mules without quarter or countecthe uppers of which, beingproduced In one piece or assembled other than by stitching, areattached to the sole by stitching;(p) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(r) Nonwaterproof footwear produced
Putus : 31-08-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1326 B/PK/PJK/2017
Tanggal 31 Agustus 2017 — C.V. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
21056 Berkekuatan Hukum Tetap
  • 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 pos penjelasan pos 64.02 pada halaman XII64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarte or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps acroos 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;Halaman 16 dari 19 halaman.
Register : 13-11-2013 — Putus : 03-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put.56853/PP/M.XVIIB/19/2014
Tanggal 3 Nopember 2014 — Pemohon Banding dan Terbanding
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  • waters of that Party, provided that that Party has the rights to exploit such wateseabed and beneath the seabed in accordance with international law;g) Products of sea fishing and other marine products taken from the high seasvessels registered with a Party or entitled to fly the flag of that Party;h) Products processed and/or made on board factory ships registered with a Partyentitled to fly the flag of that Party, exclusively from products referred toparagraph (g) above;i) Articles collected there which
    Persetujuan Perdagangan Barang Dalam Persetujuan Keran;Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AngeAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Anne"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 tooriginating and eligible for preferential concessions if they conform to the orirequirements 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 recoveryparts of raw materials, or for recycling purposes; andj.