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Register : 25-03-2013 — Putus : 28-02-2014 — Upload : 30-09-2014
Putusan PENGADILAN PAJAK Nomor PUT-50789/PP/M.XVA/19/2014
Tanggal 28 Februari 2014 — Pemohon Banding dan Terbanding
11830
  • Ifany dispute arising out of this contract or breach there of which can not be settleamicably by both parties will be transferred to the arbitration of cahmber ofcommerce and industry of India, whose decision is final settlement for both parties.bahwa berdasarkan pemeriksaan majelis atas Surat Persetujuan PelaksanaanTindakan Karantina Tumbuhan/Pengawasan Keamanan PSAT Nomor:2012.2.14.00.K02.1.004836 tanggal 09 Oktober 2012 diperoleh petunjukbahwa atas importasi Low Grade Dried Chilli Pemohon Banding
Register : 04-02-2010 — Putus : 21-10-2010 — Upload : 20-06-2014
Putusan PN JAKARTA PUSAT Nomor 52/PDT.G/2010/PN.JKT.PST
Tanggal 21 Oktober 2010 —
1039784
  • Hal tersebut dapat Penggugat kutip darilaporan Average Adjuster pada halaman 6 yang berbunyi sebagai berikut (BuktiP6);Accordingly, as the vessel has been damaged by fire, which includes damagesustained as result of the fire fighting operation, a claim arises in the term ofClause 6.1 of the Institute Time Clause (Hulls) Total Loss, General Average etc.1/10/83 which cover ....total loss (actual or constructive) of the subject matterinsured caused ...fire....Yang terjemahan tersumpahnya berbunyi sebagai
    JusticeBayley, who observed that :.there is no authority which says that the underwriter are not liable for aloss, the proximate cause of which is one of enumerated risk, but the remotecause of which may be traced to the misconduct of the master andmariners....Applying the same principle, the judge in Belle of Portugal held thatthe electricians negligence did not defeat the plaintiff's right ofrecovery under the policy.These case have demonstrated that if a fire has proximately causedloss, any negligence
Putus : 13-03-2017 — Upload : 02-06-2017
Putusan MAHKAMAH AGUNG Nomor 185/B/PK/PJK/2017
Tanggal 13 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. FREEPORT INDONESIA
8044 Berkekuatan Hukum Tetap
  • In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length sales and in" accordance with such terms and cenditions at which suchagreement would be made if the parties. had not beenAftiliates, with due allowance for nermal selling Kentuan ini jelas mengatur bahwa setiapperjanjian penjualan dengan afiliasi hanyadilaksanakan berdasarkan pada harga atausama dengan penjualan arm's lengthsales" dan sesuai dengan persyaratanpersyaratan dan kondisikondisi
    Putusan Nomor 185/B/PK/PJK/2017their commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for thoseconditions, have accrued to one of theenterprises, but, by reason of thoseconditions, have not so accrued, may beincluded in the profits of that enterprise andtaxed accordingly.Paragraph 1.7 OECD TP Guidelines: A comparison between conditions(including prices, but not only prices) madeor imposed between associatedenterprises
    the economic return from theoperations hereunder, giving effect to world marketconditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the right, on a basis which is of generalapplicability and nondiscriminatory as to the Company,to prohibit the sale or export of Minerals or Froductsif such sale. or export mould be contrary toa theinternational obligations ef the Government or toKontrak Karya tidak mengatur masalah materialitas dan sesuai
    In any event sales.commitments with Affiliates shall be mad2 only at pricesbased on or equivalent to arm's length sales and in accordance with such terms and cenditions at which suchagreement would be made if the parties: had not, beenAffiliates, with due allowance for. nermal selling Pasal 11 butir 7 Kontrak Karya: In "the event of a sale of copper concentrates, gold orsilver to an Affiliate or to the domestic market or tathe Governments designated agency, it is understoodthat, unless otherwise
    agreed by the Parties, the priceot such Products shall be determined on the basis of aformula price which cis*generally employed in the sale oftjJcomparable products among unrelated parties.
Register : 02-02-2012 — Putus : 31-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43060/PP/m.VII/19/2013
Tanggal 31 Januari 2013 — Pemohon Banding dan Terbanding
11225
  • aaneNon Rotating wire ropes 19x7bahwa berdasarkan data dari Wikipedia, Wire rope is a type of rope which consist ofseveral strands of metal wire laid (or twisted) into helix.
Putus : 18-03-2014 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 1012/B/PK/PJK/2013
Tanggal 18 Maret 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA DAN CUKAI
16244 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumen termaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, the first 17weeks after pollination: green, hard, bitter, 80% moisture, 50% sugars (glucose andfructose) by dry weight; 2) Khalal stage, the next 6 weeks: become full grown, still hard;color changes to yellow, orange or red, sugars increase, become largely sucrose; 3 )Rutab stage, the next 4 weeks: halfripe; soften, turn light brown; some sucrose revertsto reducing sugar which
Putus : 15-02-2010 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 45/B/PK/PJK/2010
Tanggal 15 Februari 2010 — PT. NESTLE INDONESIA ; DIREKTUR JENDERAL BEA DAN CUKAI
2910 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing; product in theform of powder
    Preparations in powder or liquid from usedas infant food or for dietetic, purpose andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added ;(2).
Putus : 31-08-2016 — Upload : 11-11-2016
Putusan MAHKAMAH AGUNG Nomor 834/B/PK/PJK/2016
Tanggal 31 Agustus 2016 — DIREKTUR JENDERAL PAJAK VS PT CONITEX SONOCO
254205 Berkekuatan Hukum Tetap
  • transaction),2.6 OECD TP GuidelinesParagraf 1.64A tax administrations examination of a controlled transaction ordinarilyshould be based on the transaction actually undertaken by theassociated enterprises as it has been structured by them... in otherthan exceptional cases, the tax administration should not disregard theactual transactions or substitute other transactions for them;Paragraf 1.65Halaman 19 dari 37 halaman Putusan Nomor 834/B/PK/PJK/2016However, there are two particular circumstances in which
    by ataxpayer in entering into a controlled transaction....In such a case the tax administration may disregard the partiescharacterisation of the transaction and recharacterise it in accordancewith its substance, the actual structure practically impedes the taxadministration from determining an appropriate transfer price;Paragraf 1.67Associated enterprises are able to make a much greater variety ofcontracts and arrangements than can independent enterprisesbecause the normal conflict of interest which
    sangat tergantung pada fakta dan keadaan daritransaksi afiliasi yang diteiiti, termasuk besaran nilai dan keakuratandari penyesuaian yang akan dilakukan, dalam hal terdapat bedakondisi antar transaksi afiliasi yang diteiiti dengan transaksiindependen yang menjadi pembanding, serta kualitas dari datamengenai pembanding;Paragraf 3.57lt may also be the case that, while every effort has been made toexclude points that have a lesser degree of comparability, what isarrived at is arange of figures for which
Putus : 28-11-2014 — Upload : 15-06-2016
Putusan MAHKAMAH AGUNG Nomor 1075 K/Pdt/2014
Tanggal 28 Nopember 2014 — PT GUNUNG PUTRI GRAHA MAS vs PT TUGU PRATAMA INDONESIA
204143 Berkekuatan Hukum Tetap
  • Berikut kamikutip bunyi ketentuanketentuan tersebut di atas :General conditions applying to all sections butir 11 dalam polis asuransi:The Insured shall at the expense of the Insurers do and concur in doingand permit to be done all such acts and things as may be necessary orrequired by the Insurers in the interest any rights or remedies or ofobtaining relief or indemnity from parties (other than those insured underthis Policy) to which the Insurers shall be or would become entitled orsubrogation
    memperoleh subrogasi pada saatmembayar atau memperbaiki kerugian, kerusakan atau tanggung jawabdalam polis ini baik tindakan atau hal tersebut diperlukan pada saatsebelum atau sesudah Tertanggung memperoleh identifikasi dari ParaPenanggung;Alinea kedua /oss subrogation receipt :and we also authorize you to use our name in any action orproceedings you may bring in relation to any of matters hereby assignedand transferred to you, and we undertake for ourselves to concur in anymatters or proceedings which
    you may deem expedient or necessary inany such action or proceedings you may bring in relation to any of thematters hereby assigned and transferred to you, and to execute aildocuments which may be necessary, and generally to assist therein byall means in our power.
Putus : 22-12-2014 — Upload : 01-10-2015
Putusan MAHKAMAH AGUNG Nomor 820/B/PK/PJK/2014
Tanggal 22 Desember 2014 — DIREKTUR JENDERAL PAJAK vs. PT. SINARINDO GERBANGMAS
6637 Berkekuatan Hukum Tetap
  • Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.Hovever, such interest may also be taxed in the State in which it ansesand according to the laws of that State, but if the beneficial omer of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.Notwthstanding the provisions of paragraph 2, interest ansing in one ofthe two States shall be taxable only in the
    For these reasons, the report from the Committee onFiscal Affairs entitled "Double Taxation Conventions and the Use ofConduit Companies" concludes that a conduit company cannotnormally be regarded as the beneficial owner if; though the formalomer, it has, as a practical matter, very narrowpovers which renderHalaman 25 dari 35 halaman Putusan Nomor 820/B/PK/PJK/201420.19.219.3it, in relation to the income concerned, a mere fiduciary oradministrator acting on account of the interested parties."
    Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam /Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (lawdevelopment), sehingga pada hakekatnya
Register : 01-07-2020 — Putus : 21-01-2021 — Upload : 10-08-2021
Putusan PN CIBINONG Nomor 167/Pdt.G/2020/PN Cbi
Tanggal 21 Januari 2021 — Penggugat melawan Tergugat
127121
  • berbeda dengan subjekyang menjadi Penggugat dalam perkara ini, dimana di dalam syarat danketentuan/term & condition pada poin ke 10 Perjanjian Januari dan padapoin ke 12 Perjanjian Februari disebutkan bahwa:Halaman 8 dari 37 Putusan Perdata Gugatan Nomor 167/Pdt.G/2020/PN Cbion all amount overdue our invoice, PT Dunia ExpressTransindo shall be entitled to : Interest calculated inmonthly net basis from the date such amounts areoverdue untul payment there at 3 % (three percent) ofthe overdue interest, which
    Dunia ExpressTransindo shall be entitled to: Interest calculated inmonthly net basis from the date such amounts areoverdue until payment there at 3% (three percent) of theoverdue interest, which is applicable during the period thatsuch amount are overdue as per case basis.11. + Berkaitan dengan hal tersebut di atas, terdapat ketidakjelasanmengenai dasar pengenaan nilai Rp 2.368.741.907,00 (dua milyar tigaHalaman 11 dari 37 Putusan Perdata Gugatan Nomor 167/Pdt.G/2020/PN Cbiratus enam puluh delapan
    Dunia ExpressTransindo shall be entitled to: Interest calculated inmonthly net basis from the date such amounts areoverdue until payment there at 3% (three percent) of theoverdue interest, which is applicable during the periodthat such amount are overdue as per case basis.Kami berpendapat bahwa nilai interest sebesar 3% (tiga persen) perbulan sebagaimana dimaksud dalam Perjanjian Januari dan PerjanjianHalaman 16 dari 37 Putusan Perdata Gugatan Nomor 167/Pdt.G/2020/PN CbiFebruari bertentangan dengan
Putus : 31-12-2009 — Upload : 14-10-2011
Putusan MAHKAMAH AGUNG Nomor 237/B/PK/PJK/2009
Tanggal 31 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2013 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normany found in theproduct.
    Thus heading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.
Putus : 11-01-2011 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 426/B/PK/PJK/2009
Tanggal 11 Januari 2011 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
14333 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe e product during transport in liquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as well as very small quantities of antioxidants or vitamins not normany found in the product.
    Thusheading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of milk (e. g.
Register : 24-11-2011 — Putus : 13-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put. 43274/PP/M.I/13/2013
Tanggal 13 Februari 2013 — Pemohon Banding dan Terbanding
21582
  • bahwa selanjutnya Pasal 13 ayat (3b) Persetujuan Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one of theContracting States for the use of, or the fight to use, industrial, commercial or scientific equipment,but not including ships, aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal
Putus : 18-03-2014 — Upload : 08-09-2014
Putusan MAHKAMAH AGUNG Nomor 1010 B/PK/PJK/2013
Tanggal 18 Maret 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA DAN CUKAI
319 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumen termaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, the first17 weeks after pollination: green, hard, bitter, 50% moisture, 50% sugars(glucose and fructose) by dry weight; 2) Khalal stage, the next 6 weeks: becomefull grown, still hard; color changes to yellow, orange or red, sugars increase,become largely sucrose; 3 ) Rutab stage, the next 4 weeks: halfripe; soften, turnlight brown; some sucrose reverts to reducing sugar which
Register : 25-03-2013 — Putus : 28-02-2014 — Upload : 30-09-2014
Putusan PENGADILAN PAJAK Nomor PUT-50787/PP/M.XVA/19/2014
Tanggal 28 Februari 2014 — Pemohon Banding dan Terbanding
11622
  • Ifany dispute arising out of this contract or breach there of which can not be settleamicably by both parties will be transferred to the arbitration of cahmber ofcommerce and industry of India, whose decision is final settlement for both parties.bahwa berdasarkan pemeriksaan majelis atas Surat Persetujuan PelaksanaanTindakan Karantina Tumbuhan/Pengawasan Keamanan PSAT Nomor:2012.2.14.00.K02.1.004640 tanggal 27 Agustus 2012 diperoleh petunjukbahwa atas importasi Low Grade Dried Chilli Pemohon Banding
Putus : 20-09-2018 — Upload : 13-11-2018
Putusan MAHKAMAH AGUNG Nomor 1733/B/PK/Pjk/2018
Tanggal 20 September 2018 — BUT PREMIER OIL NATUNA SEA BV vs DIREKTUR JENDERAL PAJAK
11079 Berkekuatan Hukum Tetap
  • Putusan Nomor 1733/B/PK/Pjk/2018mempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan hubunganhukum (innerlijkke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Belanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa : Notwithstandingany other provisions of this Agreement, where a company which Is aresident of one of the two States has a permanent establishment in theother
Register : 02-06-2014 — Putus : 20-08-2014 — Upload : 30-04-2015
Putusan MAHKAMAH AGUNG Nomor 354 B/PK/PJK/2014
Tanggal 20 Agustus 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA DAN CUKAI;
3517 Berkekuatan Hukum Tetap
  • di bawah ini kami sampaikan kutipan dari dokumentermaksud:Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, thefirst 17 weeks after pollination: green, hard, bitter, 80% moisture, 50%sugars (glucose and fructose) by dry weight; 2) Khalal stage, the next 6weeks: become full grown, still hard; color changes to yellow, orange orred, sugars increase, become largely sucrose; 3 ) Rutab stage, the next 4weeks: halfripe; soften, turn light brown; some sucrose reverts to reducingsugar which
Register : 26-11-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor PUT-54041/PP/M.VIIB/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12328
  • , provided that that Party has the rights to exploit such waters,seabed and beneath the seabed in accordance with the international law;(g) Products of sea fishing and other marine products taken from the high seas by vesselsregistered by Party or entitled to fly the flag of that Party;(h) Products processed or/and made on board factory ships registered with a Party orentitled to fly the flag of that Party, exclusively from products referred to in paragraph (g)above;(i) Articles collected there which
Putus : 28-06-2012 — Upload : 13-11-2012
Putusan MAHKAMAH AGUNG Nomor 808 K/Pdt.Sus/2011
Tanggal 28 Juni 2012 — PT. DIRECT VISION vs ASTRO NUSANTARA INTERNATIONAL B.V., dkk.
8662385 Berkekuatan Hukum Tetap
  • This is the Tribunals award on cost incurred and occasionedby the hearing held from 20 to 24 April 2009 (Hearing onPreliminary Issues) which led to the findings in our Award onPreliminary Issues of Jurisdiction, Interim AntiSuit Injuctionand Joinder dated 07 May 20092.
    To C6 RM103,333,546 by Ri, R2 and R3 for which they arejointly and severally liable;2. To C6 RM210,884,780 by R3 to the intent that its liability will bereduced by any payment made under 1.3. To C7 US$5,773,134 by R1, R2 and R3 for which they are jointlyand severally liable;4. To C7 US$15,659,174 by R3 to the intent that its liability will bereduced by any payment made under 3.5. To C8 US$59,327,055 by R1, R2 and R3 for which they arejointly and severally liable;6.
Register : 27-04-2012 — Putus : 16-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.42730/PP/M.I/16/2013
Tanggal 16 Januari 2013 — Pemohon Banding dan Terbanding
13343
  • Theterm last transaction refers to the last transaction by which the goods or serviceswere purchased for use in the activities financed by USAID under this Agreement.