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Putus : 19-07-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 506/B/PK/PJK/2016
Tanggal 19 Juli 2016 — CV PUJIMA GOARNA ; DIREKTUR JENDERAL BEA DAN CUKAI,
2512 Berkekuatan Hukum Tetap
  • air berarti alas kaki yang disebutkan dalam pos tersebut, yang dirancang untuk melindungi dari penetrasi air atau cairan lainnya, tanpamemperdulikan apakah alas kaki tersebut semula dirancang untuk tujuantersebut atau tidak.Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The 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
    memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan 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 on rivets orSimilar devices;(b) 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, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached 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 : 19-10-2017 — Putus : 11-01-2018 — Upload : 10-09-2019
Putusan PT PEKANBARU Nomor 197/PDT/2017/PT PBR
Tanggal 11 Januari 2018 — Pembanding/Tergugat : PT. BINTAN LAGOON RESOR Diwakili Oleh : STEFANY OKTARIA SIMORANGKIR SH
Terbanding/Penggugat : NICHOLAS MARK OGDEN
9961
  • Nomor 197/PDT/2017/PT.PBR(kutipan):Resort means the resort Resor diartikan sebagai resorsituated in LagoiBintan known yang terdapat di LagoiBintanas Bintan Lagoon Resort which yang dikenal sebagai Bintanis owned,operated and Lagoon Resort yang dimiliki,managed by the First Party. dioperasikan , serta dikelolaoleh Pihak Pertama.Dari dan oleh karenanya adalah tepat sasaran dan cukup pihak Gugatanperkara a quo ditujukan hanya kepada PT.
    Nomor 197/PDT/2017/PT.PBR Kutipan Pasal Perjanjian Sewa Vila Terjemahannya dalamBahasa Indonesiawith and will not result ulang atau transferin a breach of any laws, tersebut tidakregulations, rules or term melanggar hukum,and conditions which peraturan, kaidahthe First Party is subject to; atau. syarat danketentuan yangberlaku bagi PihakPertama; 2.4.
    Kutipan Pasal Terjemahannya dalamTata Tertib Vila Bahasa IndonesiaArticle 12: Pasal 12:The Resident shall not sell the (lease Penghuni Vila in casu,right of) Villa to any third party without Penggugat hanya dapatprior written consent from the menjual (hak sewa) VilaManagement Company, in which such kepada pihak ketiga denganconsent shall not be unreasonably persetujuan tertulis terlebihwithheld or delayed. dahulu.= dari PerusahaanPengelola in casu, Tergugat,persetujuan mana tidak akanditahan secara
    Nomor 197/PDT/2017/PT.PBR Kutipan Pasal Terjemahannya dalamPerjanjian Pengelolaan Vila Bahasa IndonesiaArticle 8.1: Pasal 8.1:Villa Membership shall be defined as Keanggotaan Vila harusthe Resort membership accorded to the diartikan sebagaiVilla and which may not be separated keanggotaan Resorfrom the Villa.
    Further, where such functionrequested Managementor party is intended to be held on anypart of BLR outside such Resident'sVilla, the theManagement beobtained for such use, which approvalprior approval ofCompany mustshall not be unreasonably withheld ordelayed. For the purpose of this Articlea function or party shall be deemed tobe any gathering of 8 (eight) or morepersons.
Putus : 06-06-2016 — Upload : 11-11-2016
Putusan MAHKAMAH AGUNG Nomor 314/B/PK/PJK/2016
Tanggal 6 Juni 2016 — CV. PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
2210 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, ditusuk ataudengan cara semacam itu;Bahwa pada penjelasan Pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan : The Heading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which
    are produced inone piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter,the uppers of which, beingproduced 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 or heel strapattached to the sole by any process;Halaman 18 dari 21 halaman.
    (e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example, bathingslippers);Bahwa dengan Explanatory Notes, untuk Pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk Pos 64.02, karenapada Bab 64, pos yang palingsandal adalah Pos 64.02;Bahwa menurut Ketentuan Umum Mengintrepretasi Harmonized Systemtepat untuk
Putus : 19-07-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 510/B/PK/PJK/2016
Tanggal 19 Juli 2016 — CV PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
2511 Berkekuatan Hukum Tetap
  • Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The 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
    Putusan Nomor 510/B/PK/PJK/2016foot, 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 di atas, dan sesuai dengan ketentuan hukumyang berlaku, terbukti dan tidak terbantahkan lagi bahwa Termohon PeninjauanKembali tidak tepat dalam mengklasifikasikan
    memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan 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 on rivets orSimilar devices;(b) 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, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached 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
Putus : 08-12-2015 — Upload : 31-10-2019
Putusan MAHKAMAH AGUNG Nomor 736/B/PK/PJK/2015
Tanggal 8 Desember 2015 — CV PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
5617 Berkekuatan Hukum Tetap
  • kenyataanya alas kaki tersebuttidak dapat melindungi dari masuknya air atau cairan lainnya maka tidak dapatmenjadi waterproof footwear dan harus keluar dari pos 6401;Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26Nov 2002 dan CBSA Statement Of Reason, Ottawa 9 Desember 2002:The 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
    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 di atas 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
    syaratkedua karena pembuatannya dengan cara injection moulding, karena untuk masuksub 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:(g) Ski boots consisting of several moulded parts hinged on rivets or similardevices;(h) Clogs without quarter or counter, the uppers of which
    are produced in onepiece usually attached to the base or platform by riveting;(i) Slippers or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, are attached to thesole by stitching;(i) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;Halaman 19 dari 23 halaman.
    (k) Thongtype sandals in which the thongs are attached to the sole by plugs whichlock into holes in the sole;(1) Nonwaterproof footwear produced in one piece (for example, bathingslippers)Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding (sekarang PemohonPeninjauan Kembali) dapat masuk sub pos 64.02, karena pada bab 64, sub posyang paling tepat untuk sandal jepit dan sandal adalah sub pos 64.02.Bahwa menurut Ketentuan Umum
Putus : 19-09-2018 — Upload : 22-11-2018
Putusan MAHKAMAH AGUNG Nomor 2077/B/PK/Pjk/2018
Tanggal 19 September 2018 — T INDO TAMBANGRAYA MEGAH Tbk VS DIREKTUR JENDERAL PAJAK
4734 Berkekuatan Hukum Tetap
  • berdasarkantax treaties, sehingga tidak dapat digolongkan sebagai devidenterselubung sebagaimana didalilkan dalam koreksi Terbanding(sekarang Termohon Peninjauan Kembali) Karena akan menimbulkandouble heaving sebagaimana yang dimuat dalam Article 10.3 P3BIndonesia Thailand yang menyatakan bahwa : The term dividendsas used in this Article means income from shares, mining shares,founders shares or other rights (not being debtclaims), participating inprofits, as well as income from other corporate rights which
    is subjectedto the same taxation treatment as income from shares by the laws of theState of which the company making the distribution is a residentTerjamahan dalam Bahasa Indonesia :Istilah "dividen" seperti yang dimaksud dalam Pasal ini berartipendapatan dari sahamsaham, sahamsaham pertambangan,sahamsaham pendiri atau hakhak lain (bukan suratsurat piutang) yangikut serta dalam pembagian laba, begitu juga pendapatan dari hakhakperseroan lainnya yang diperlakukan sama dalam pengenaan pajaknyasebagai
Putus : 20-07-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 571/B/PK/PJK/2016
Tanggal 20 Juli 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
2911 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 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;(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
Putus : 14-11-2017 — Upload : 13-03-2018
Putusan MAHKAMAH AGUNG Nomor 2077 B/PK/PJK/2017
Tanggal 14 Nopember 2017 — DIREKTUR JENDERAL PAJAK VS BUT CHARABOT SA
381121 Berkekuatan Hukum Tetap
  • inidapat mengenakan pajak, Pemohon Banding dalam hal ini walau memilikikehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;Bahwa pada Pasal 5 ayat (3) huruf e dari Perjanjian Penghindaran PajakBerganda (P3B) IndonesiaPerancis, dinyatakan bahwa "the termpermanent establishment shall not be deemed to include: ...themaintenance of a fixed place of business solely for the purpose ofadvertising, for the supply of information, for scientific research, or forsimilar activities which
    Kegiatan usaha dilakukan langsung oleh kantor pusat,dan penghasilan juga diterima langsung oleh kantor pusat;Bahwa Pasal 5 ayat (1) Perjanjian Penghindaran Pajak Berganda (P3B)IndonesiaPerancis menyebutkan bahwa "for the purposes of thisconvention, the term "permanent establishment" means a fixed place ofbusiness in which the business of the enterprise is wholly or partly carriedon";Bahwa hal ini sudah sesuai dengan uraian di atas, bahwa terdapat duaHalaman 12 dari 51 halaman.
    For the purposes of this Comvention, the termpermanent establishment means a fixed place ofbusiness in which the business of the enterprise iswholly or partly carried oni. Untuk tujuan Persetujuan ini, istilah "tempat usahateiap" berarti suatu tempat usaha tertentu di manaseluruh atau sebagian usaha perusahaan dijalankan. (h)2.
    The term "permanent establishment shall includeextraction of natural resources;a building site or construction or assemblyproject which exists for more than six months.ba(i).
    Bahwa hal tersebut juga ditegaskan dalam CommentaryOECD Model Tax Convention atas Paragraf 4 article 5yang menyebutkan:This paragraph lists a number of business activitieswhich are treated as exceptions to the generaldefinition laid down in paragraph 1 and which are notpermanent establishments, even if the activity is carriedon through a fixed place of business. The commonfeature of these activities is that they are, in general,preparatory or auxiliary activities;3.6.4.
Register : 10-10-2013 — Putus : 13-10-2014 — Upload : 10-11-2015
Putusan PENGADILAN PAJAK Nomor Put-56093/PP/M.XVIIB/19/2014
Tanggal 13 Oktober 2014 — Pemohon Banding dan Terbanding
13628
  • Origin Criteria: For exports to the above mentioned countries to be eligible forpreferentia) treatment, the requirement is that either:(iv) Products which satisfy the product specific rules provided for in attachment Bof the Rules of Origin for the ACFTA shall be considered as products to whichsufficient transformation has been carried out in a Party.If the products qualify under the above criteria, the exporter must indicate inBox 8 of this form the origin criteria on the basis of which the claims
Putus : 28-04-2015 — Upload : 02-12-2015
Putusan MAHKAMAH AGUNG Nomor 78/B/PK/PJK/2015
Tanggal 28 April 2015 — CV. PUJIMA GOARNA vs DIREKTUR JEDERAL BEA DAN CUKAI
2410 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 TersumpahHarry F.
    Putusan Nomor 78/B/PK/PJK/2015Explanatory 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 thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes.Pos 64.02 Other footwear with outer soles and uppers of rubber orplastics.Pos 64.03 Footwear with outer soles of
    syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk sub pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(6) 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 : 20-12-2011 — Putus : 28-12-2012 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 808 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
6227 Berkekuatan Hukum Tetap
  • films or tapes for radio or television broadcasting, orany patent, knowhow, trade mark, design or model, plan, secret formula orprocess; andb payments of any kind received as a consideration for the use of, or the right towtuse, 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;"9 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:15a the use of, or the right to use, any copyright, patent
    right to use:i motion picture films; orii films or video tapes for use in connection with television; oriii tapes for use in connection with radio broadcasting; orf total or partial forbearance in respect of the use or supply of any property or rightreferred 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 : 06-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 378/B/PK/PJK/2016
Tanggal 6 Juni 2016 — CV PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
2113 Berkekuatan Hukum Tetap
  • memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan 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 on rivets or similardevices;(6b) 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, beingproduced 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 or hee/strapattached 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 18 dari 21 halaman.
Register : 26-10-2021 — Putus : 07-12-2021 — Upload : 09-12-2021
Putusan PT MEDAN Nomor 1712/Pid/2021/PT MDN
Tanggal 7 Desember 2021 — Identitas Pihak Tidak Dipublikasi
11336
  • The law which they propoundiS Supported by an administrative apparatus of close aides ordisciples;2. Traditional where charisma may become institutionalised throughdescent and the lawmaking powers pass to a successor. Law Isthen supported by tradition and inherite status as in the case of newmonarchies;3. Rational where there is a systematic elaboration of law andprofessionalised administration of justice by persons who havereceived their legal training in a learned and formally logicalmanner.
    There is arationalised legal order which dominates in an empersonal fashion.Masingmasing tipe otoritas tersebut, menentukan modelpenyelenggaraan hukum (batik lawmaking, lawfinding,maupun lawenforcement). Dalam rezim otoritas kharismatik, tidakterdapat pembuatan hukum. Namun yang ada hanyalah penemuanhukum lewat intuisi dan bisikan supranatural. Akibatnya penerapanhukum hanya mengandalkan kebijaksanaan etis moral yang unik daritokoh kharismatik.
    The felt necessities of the time, the prevalent moral andpolitical theories, institutions of public policy avoewed or unconsciouseven the prejudices which judges share with their fellowmen, havehad a good deal more to do than the syllogism in determining therules by which men should be governed.
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
4527 Berkekuatan Hukum Tetap
  • 556/B/PK/PJK/2016Penjelasan Pasal 78:Keyakinan Hakim didasarkan pada penilaian pembuktian dan sesualdengan peraturan perundangundangan perpajakan.Bahwa Persetujuan Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dan Pemerintah Jerman (Tax TreatyIndonesia Jerman) antara lain mengatur sebagai berikut:Article 12:1.Royalties and fees for technical services arising in a ContractingState and paid to a resident of the other Contracting State maybe taxed in the Contracting State in which
    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
    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
Register : 02-07-2013 — Putus : 24-02-2014 — Upload : 29-08-2014
Putusan PENGADILAN PAJAK Nomor Put-50619/PP/M.XVIIB/19/2014
Tanggal 24 Februari 2014 — Pemohon Banding dan Terbanding
11021
  • Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi 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 beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose nor arecapable of being restored or repaired and are fit only for disposal or recovery ofparts of raw materials, or for recycling purpose(4; andk.
Putus : 09-06-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 437/B/PK/PJK/2016
Tanggal 9 Juni 2016 — DIREKTUR JENDERAL PAJAK vs. PT. DETPAK INDONESIA,
5941 Berkekuatan Hukum Tetap
  • The reliefs provided in theArticle apply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits madeby the company or are derived, for example, from reserves, i.e.profits of previous financial years.
    Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Paragraf 29:The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning ofcompanylaw, they may constitute dividends
    The reliefs provided in the Articleapply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It isimmaterial whether any such benefits are paid out ofcurrent profits made by the company or are derived, forexample, from reserves, i.e. profits of previous financialyears.
    Normally, distributions by a company which havethe effect of reducing the membership rights, forinstance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded asdividends;(Suatu pembayaran disebut sebagai dividen termasuktidak hanya distribusi laba yang diputuskan dalam RapatUmum Pemegang Saham, tetapi juga manfaat/keuntungan lain baik berupa uang atau bernilai uang,misalnya pembagian saham bonus, bonus,keuntungandari likuidasi dan distribusi laba secara terselubung
    );Paragraf 29:The benefits to which a holding in a company conferentitlement are, as a general rule, available solely to theshareholders themselves;Should, however, certain of such benefits be madeavailable to persons who are not shareholders within themeaning of companylaw, they may constitute dividendsif: The legal relations between such persons and thecompany are assimilated to a holding in a company(concealed holdings); andHalaman 33 dari 38 halaman.
Putus : 21-12-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1751/B/PK/PJK/2016
Tanggal 21 Desember 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI,
3013 Berkekuatan Hukum Tetap
  • Pencetakan melalui perendaman;e Perakitan melalui vulkanisasi;e Penyatuan dan pemvulkanisasian;e Pengetasan berflekuensi tinggi;e Perekatan;Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The 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
    Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading 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 plece usually attached to the base or platform byriveting;(u) Slippers or mules without quarter or counter, the uppers of which,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;(x) Nonwaterproof footwear produced In one piece (for example,bathing slippers);12.
Register : 25-11-2019 — Putus : 11-11-2019 — Upload : 17-12-2019
Putusan PN MERAUKE Nomor 46/Pdt.P/2019/PN Mrk
Tanggal 11 Nopember 2019 — PACIFIC AIR HOLDINGS, DBA DELTA WING EQUIPMENT, LLC
380480
  • Perjanjian Sewa: Time is of the essence with regard to all provisions of this Agreement IfLESSEE fails to pay any rent, Component Reserve Charge, if any, or otheramount herein provided within ten (10) calendar days from and after thedate upon which the same is due and payable, then LESSEE shall bedeemed to be in default. ...Teremahanresmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Perjanjian ini harus dilaksanakan tepat padawaktunya.
    Mengajukan suatu penetapan pengadilan yang mengizinkan ataumenjalankan salah satu dari tindakan ini;Berkut kutipan Pasal 10 Konvensi Cape Town:Pasal 10 Konvensi Cape Town: In the event of default under a title reservation agreement or under a leasingagreement as provided in Article 11, the conditional seller or the lessor, as thecase may be, may:(a) .... terminate the agreement and take possession or control of any objectto which the agreement relates; or(0) apply for acourt order authorising or
    Berikut kutipannya;Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the territory of which the objectis situated have jurisdiction to grant relief under Article 13(1)(a), (6), (C)and Article 13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town: ... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut
    Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the temitory of which the object issituated have jurisdiction to grant relief under Article 13(1)(a), (6), (c) and Article13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town:... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut;Bahwa
Register : 25-07-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52160/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
11528
  • the Issuing Authorities of the exportingParty receiving a request for retroactive check shall respond to therequest promptly and reply not later than ninety (90) days after thereceipt of the request.bahwa berdasarkan Annex 3 Rules Of OriginRule 2, Origin Criteria disebutkan:For the purpose 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:(a) Products which
    Above,(i) Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit only fordisposal or recovery of parts of raw materials, or for recycling purposes.bahwa berdasarkan hal tersebut di atas maka telah dimintakan konfirmasimengenai keraguan terhadap tanda tangan dan keraguan terhadap origincriteria pada Xiamen EntryExit Inspection and Quarantine Bureau sebagaipihak yang menerbitkan Form E tersebut dengan surat Kepala KantorPelayanan
Upload : 24-08-2010
Putusan MAHKAMAH AGUNG Nomor 623 K/PDT.SUS/2009
HADIYANTO TJUKUP WIRAWAN; THENG TJHING DJIE
11575 Berkekuatan Hukum Tetap
  • As Professor Ricketson observes, in some areas in which designsproliferate, it may be that very small differences will be regarded as"substantial" rather than "immaterial". For example, "in relation to anarticle such as a chair, one cannot and should not expect to find somestartling novelty or originality".Sejalan dengan pandangan Prof.
    Di Inggris.Section 1 (4) of Registered Design Act 1949 provides that a designshall not be regarded as new if it is the same as a design which is"registered in respect : of the same or any other article in pursuanceof a prior application, or is published in the United Kingdom in respectof the same or any other article before the date of the application.
    Di Jepang.Where a design in an application for a design registration is identicalwith or similar to part of a design stated in the request or representedin a drawing, photograph, model or sample attached to the request ofanother application for a design registration which is filed prior to thefiling dote of the design application and for which the publication inthe Design Gazette after the of filing of said application, such designshall be unregistrable, notwithstanding Section 3(1).