Ditemukan 2117 data

Urut Berdasarkan
 
Putus : 08-11-2017 — Upload : 29-08-2018
Putusan MAHKAMAH AGUNG Nomor 1830 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — BUT CNOOC SES Ltd vs DIREKTUR JENDERAL PAJAK;
7348 Berkekuatan Hukum Tetap
  • Ketentuan dalam Pasal 15.4.1 PSCversi terbaru tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deductionunder Article 26 (4) of the Indonesia Income Tax Law and is notsheltered by any Tax Treaty to which the Government of the Republicof Indonesia has become a party.
    Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other
    Berikut adalah kutipan butir 5 Protoco/ Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless
    Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income Tax Law and Is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.
    Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASEHalaman 58 dari 70 halaman. Putusan Nomor 1830/B/PK/PJK/201 726.1.1.
Putus : 08-11-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1829 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — BUT. CNOOC SES, LTD VS DIREKTUR JENDERAL PAJAK
242190 Berkekuatan Hukum Tetap
  • Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:"BPMIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and Is not sheltered by any tax treatyto which the Government of the Republic Indonesia has become a party.
    Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other
    Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless
    Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income Tax Law and is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.
    Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.
Putus : 01-01-1970 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 946/B/PK/PJK/2017
Tanggal 1 Januari 1970 — DIREKTUR JENDERAL PAJAK, VS PT COCA COLA INDONESIA
3063065 Berkekuatan Hukum Tetap
  • Where a resident of one of the Contracting States and anyother person are related and where such related personsmake arrangements or impose conditions betweenthemselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but forthose arrangements or conditions, have been taken intoaccount in computing the income (or loss) of, or the taxpayable by, one of such persons, may be taken into accountin computing the amount
    Where a Contracting State includes in the profits of aresident of that State, and taxes accordingly, profits onwhich a resident of the other Contracting State has beencharged to tax in that other State, and the profits so includedare profits which would have accrued to the resident of thefirstmentioned State if the conditions made between the tworesidents had been those which would have been madebetween independent persons, then that other State shallmake an appropriate adjustment to the amount of
    Theissue is whether the marketer should be compensated asa service provider, .e. for providing promotional services,or whether there are any cases in which the marketershould share in any additional return attributable to themarketing intangibles.
    In that case, the distributorwould be entitled to compensation appropriate to itsagency activities alone and would not be entitled to sharein any return attributable to the marketing intangible.Where the distributor actually bears the cost of itsmarketing activities (i.e. there is no arrangement for theowner to reimburse the expenditures), the issue is theextent to which the distributor is able to share in thepotential benefits from those activities.
Register : 26-10-2020 — Putus : 11-01-2021 — Upload : 21-01-2021
Putusan PT JAKARTA Nomor 605/PDT/2020/PT DKI
Tanggal 11 Januari 2021 — Pembanding/Penggugat : Tuan MUHAMMAD AMIR INGRATUBUN
Terbanding/Tergugat I : Bapak Takehiko Nakao
Terbanding/Tergugat II : Bank Pembangunan Asia atau The Asian Development Bank ADB dan semua komponennya
Terbanding/Turut Tergugat : Keuangan Republik Indonesia
13191
  • The Tribunal shall hear and pass judgment upon any applicationby which an individual member of the staff of the Bank allegesnonobservance of the contract of employment or terms ofappointment of such staff member.
    The Tribunal notes that thisaction constituted serious misconduct as contemplated by AO2.04 (Disciplinary Measures and Procedures) and breachedAO 2.02, para. 4.11, which precludes Applicant from pursuingemploymentrelated grievances in a national legal system.Moreover, the Tribunal strongly disapproves of such actionwhen an Applicant has an application pending before theTribunal.55) The Tribunal also notes that when the Applicant wrote tothe ADB on 5 June 2017 accusing the members of the ReviewPanel
    The Bank shall enjoy immunity from every form of legalprocess, except in cases arising out of or in connection withthe exercise of its powers to borrow money, to guaranteeobligations, or to buy and sell or underwrite the sale ofsecurities, in which cases actions may be brought against theBank in a court of competent jurisdiction in the territory of acountry in which the Bank has its principal or a branch office,or has appointed an agent for the purpose of acceptingservice or notice of process, or
    The Bank shall enjoy immunity from every form of legalprocess, except in cases arising out of or in connectionwith the exercise of its powers to borrow money, toguarantee obligations, or to buy and sell or underwrite thesale of securities, in which cases actions may be broughtagainst the Bank in a court of competent jurisdiction in theterritory of a country in which the Bank has its principal ora branch office, or has appointed an agent for the purposeof accepting service or notice of process, or
Register : 11-01-2016 — Putus : 17-03-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 47 B/PK/PJK/2016
Tanggal 17 Maret 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
3921 Berkekuatan Hukum Tetap
  • However, such interst may also be taxed in the State in which itarises according to the laws of that State, but if the beneficialowner of the interst is a resident of the other State, the tax socharged shall not exceed 10 percent of the gross amount of theinterest;bahwa Terjemahan Pasal 11 tersebut adalah sebagai berikut :a. Bunga yang timbul di salah satu Negara dan dibayarkan kepadapenduduk Negara lainnya dapat dikenakan pajak di Negaralainnya;b.
    pajak.Perjanjian Penghindaran Pajak Berganda (P3B) antara Pemerintahrepublik Indonesia dengan pemerintah Kerajaan Belanda, antara lainmengatur sebagai berikut:Article 11 (1):Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.Pasal 11 ayat (1):Bunga yang timbul di salah satu Negara dan dibayarkan kepadapenduduk Negara lainnya dapat dikenakan pajak di Negara lainnya.Article 11 (2):However, such interest may also be taxed in the State in which
    However, subject to the provisions of paragraph 3, such interestmay also be tmed in the Contracting State ini which it arises andaccording to the law of that state, but if the recipient is thebeneficial owner of the interest the tax so charged shall not exceed10 per cent of the goss amount of the interest.Bahwa huruf a, mengatur bahwa tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajak ataspenghasilan bunga tersebut.
    /ncidently, insuch cases, the factual circumstance of each individual case are ofcrucial importance,which make it difficult to provide more precisedescription. the meaning of the term "benefical owner" in international tax lawis strongly determined by factual cirmstances. It is therefore notpossible to give further meaning to this term in a general manner.Recommendations in this area therefore completely lacking in theOECD model convention.Halaman 28 dari 35 halaman.
Register : 10-01-2017 — Putus : 13-03-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 184 B/PK/PJK/2017
Tanggal 13 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. FREEPORT INDONESIA;
6545 Berkekuatan Hukum Tetap
  • Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP GuidelinesWhere conditions are made orimposed between the two associatedenterprises in their commercial orfinancial relations which differ fromthose which would be made betweenindependent enterprises, then anyprofits which would, but for thoseconditions, have accrued to one of theenterprises, but, by reason of thoseconditions, have not so accrued, maybe included in the profits of thatenterprise and taxed accordingly.Paragraph 1.7 OECD
    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 conditions at which suchagreement would be made if the parties. had not. beenAffiliates, with due allowance for normal selling Pasal 11 butir 2 Kontrak Karya; The Company shall sell the Products in accordance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms ofsale which will
    maximize 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, en a basis which is of generalapplicability and nondiscriminatery as to the Company,to prohibit the sale or export of Minerals or Froductsif such sale or export would be cantrary to theinternational obligations of the Government or to Bahwa Kontrak Karya tidak mengaturmasalah materialitas
    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 conditions at which suchagreenent would be made if the parties had not. beenAffiliates, with due allowance for, normal selling Pasal 11 butir 7 Kontrak Karya In the event of a sale of copper concentrates, gald orsilver to an Affiliate or to the domestic market or toathe Government's designated agency, it is understoodthat, unless otherwise
    agreed by the Parties, the priceef strech Products shall be determined on the basis of aformula price which cis*generally employed in the sale ot comparable products among unrelated parties.
Putus : 26-04-2011 — Upload : 21-09-2012
Putusan MAHKAMAH AGUNG Nomor 1517 K/Pdt/2009
Tanggal 26 April 2011 — SINGAPORE AIRLINES LIMITED;SIGIT SUCIPTOYONO
745854 Berkekuatan Hukum Tetap
  • No. 1517 K/Pdt/2009"An action for damages must be brought, at the option of the plaintiff, in theterritory of one of the High Contracting Parties, either before the Court of thedomicile of the carrier or his principal place of business, or where he has aplace of business through which the contract has been made, or beforethe Court at the place of destination".Terjemahan bebasnya :"Suatu tuntutan untuk penggantian kerugian harus diajukan, berdasarkanopsi dari Penggugat, di wilayah dari satu pihak
    An action for damages must be brought, at the option the plaintiff, inthe territory of one of the High Contracting Parties, either before the courthaving jurisdiction where the carrier is ordinarily resident, or has hisproncipal place of business, or has an establishment by which thecontract has been made or before the Court having jurisdiction at theplace of destination;Terjemahannya:1. Suatu tuntutan ganti kerugian harus atas opsi pihak yang inginHal. 8 dari 29 hal. Put.
    Dengandemikian, jelaslah bahwa Konvensi Warsawa merupakan hukum yangmengatur dalam perkara a quo ;13.Pasal 29 (1) Konvensi Warsawa rnenyebutkan bahwa :The right to damages shall be extinguished if an action is not broughtwithin two years, reckoned from the date of arrival at the destination, orfrom the date on which the aircraft ought to have. arrived, or from thedate on which the carriage stoppea" ;Terjemahannya:"Hak atas ganti kerugian batal. dengan. sendirinya apabila suatu tuntutantidak diajukan
Putus : 14-09-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1526 B/PK/PJK/2017
Tanggal 14 September 2017 — DIREKTUR JENDERAL PAJAK VS BUT. CHARABOT SA;
4934 Berkekuatan Hukum Tetap
  • harus dipenuhi agar Indonesia dalamhal ini dapat mengenakan pajak, Pemohon Banding dalam halini walau memiliki kehadiran yang permanen, namun tidakmenjalankan usaha di tempatnya tersebut;Bahwa pada Pasal 5 ayat (3) huruf e dari P3B IndonesiaPerancis, dinyatakan bahwa "the term permanent establishmentshall not be deemed to include: ...the maintenance of a fixedplace of business solely for the purpose of advertising, for thesupply of information, for scientific research, or for similaractivities which
    Hal ini sudah dengan amatjelas diatur di P3B, dan Pemohon Banding sudah amat jelasmemenuhi ketentuan bahwa kantor di Indonesia bukanlah BUT.Kegiatan usaha dilakukan langsung oleh kantor pusat, danpenghasilan juga diterima langsung oleh kantor pusat;Bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkanbahwa "for the purposes of this convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on";Bahwa hal ini
    dari struktur organisasi tersebut terlihat bahwa kantorperwakilan (representative office) CHARABOT SA yang ada diIndonesia tersebut tidak melakukan kegiatan usaha seperti usahauntuk produksi, usaha penjualan/perdagangan (ekspor/impor)tetapi hanya sekedar kegiatan riset pemasaran produkprodukKantor Pusatnya;Bahwa berdasarkan Pasal 5 ayat (1) P3B IndonesiaPerancis,dijelaskan sebagai berikut:"For the purposes of this Convention, the term "permanentestablishment" means a fixed place of business in which
    kegiatanusaha yang berorientasi profit dan hanya sekedar kegiatan risetpemasaran produkproduk Kantor Pusatnya saja;Bahwa berdasarkan Pasal 5 ayat (2) P3B IndonesiaPerancis,disebutkan bahwa:"The term "permanent establishment" shall include especially :(a) a place of management", (b) a branch, (c) an office, (d) afactory, (e) a workshop, (f) a farm or plantation, (g) a mine, an oilwell, quarry or other place of extraction of natural resources, (h)abuilding site or construction or assembly project which
    Putusan Nomor 1526 B/PK/PJK/2017Permanent Establishment adalah kegiatan yang bersifatpersiapanataupenunjang (preparatory or auxiliary)untuk kepentingan penduduk dan bukan kepentinganpihak lain; 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 general definitionlaid down in paragraph 1 and which are not permanentestablishments, even if the
Register : 12-07-2011 — Putus : 27-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-43581/PP/M.XVII/19/2013
Tanggal 27 Februari 2013 — Pemohon Banding dan Terbanding
12530
  • The classification of certain motor vehicles in this heading is determined by certainfeatures which indicate that the vehicles are designed for the transport of goods ratherthan for the transport of persons (heading 87.03)...";iii. Berdasarkan WCO Commodity Data Base, "motor vehicles for the transport of goods,with diesel or semidiesel engine and with a gross vehicle weight exceeding 20 tonnes"dimasukkan subpos 8704.23;iv.
    A typical dump truck is equipped with ahydraulicallyoperated openbox bed hinged at the rear, the front of which can be lifted up to allow thecontents to be deposited or) the ground behind the truck at the site of delivery.
    Berdasarkan EN to the HS Vol.5 fourth edition (2007) hal XVI87041 dijelaskan bahwa:The classification of certain motor vehicles in this heading is determined by certainfeatures which indicate that the vehicles are designed for the transport of goods ratherthan for the transport of persons (heading 87.03).d. Berdasarkan WCO Commodity data base, motor vehicles for the transport of goods, withdiesel or semidiesel engine and with a gross vehicle weight exceeding 20 tonnesdimasukkan subpos 8704.23e.
Putus : 16-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 502/B/PK/PJK/2016
Tanggal 16 Juni 2016 — CV. Pujima Goarna vs. DIREKTUR JENDERAL BEA DAN CUKAI
2211 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6b) 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 11-02-2019 — Putus : 25-04-2019 — Upload : 09-12-2019
Putusan PT BANDUNG Nomor 73/PDT/2019/PT BDG
Tanggal 25 April 2019 — Pembanding/Tergugat I : Hilton Hotel Bandung
Terbanding/Penggugat : Ivan Chrisna
Turut Terbanding/Tergugat II : Wedding Organizer Testimo
218163
  • Sebab segalaperselisihan yang timbul dari Conference & Event Agreement NoContract WRIGA 100318 tertanggal 1 Oktober 2017 (selanjutnyadisebut SURAT PERJANJIAN) di selesaikan melalui Arbitrase dan dalamhal ini yang berwenang adalah Badan Arbitrase Nasional Indonesiacabang Bandung sebagaimana Pasal 20 ayat 2 Surat Perjanjian yangmenyatakan:Arbitration of disputes arising out of or in connection with thisagreement shall be resolved in the jurisdiction in which the hotel islocated under the rules of Arbitration
    of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotel islocated.yang pada intinya perjanjian menyatakan Segala perselisihan yangtimbul dari perjanjian ini diselesaikan melalui arbitrase sertamenggunakan hukum di daerah hukumnya meliputi hotel berlokasi.Bahwa dalam pasal tersebut jelas berlaku yang mana telahditandatangani langsung baik oleh Penggugat maupun Tergugat ,jikalaupun Pasal 20 ayat 2
    Bahwa Majelis Hakim PN Bandung secara nyata telah melampauikewenangan untuk memeriksa dan memutus perkara aquo.Sebagaimana disebutkan dalam Pasal 20 ayat (2) PerjanjianConference and Event Agreement No Contract: WRIGA 100318tertanggal 1 Oktober 2017, menyebutkan:Arbitration of disputes arising out of or in connection with thisagreement shall be resolved in the jurisdiction in which the hotellocated under the Rules of Arbitration of the arbitration shall beconducted in English and this agreement wil
    the hotel islocated under the rules of arbitration of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotelis located.Bahwa apabila Pembanding/ semula Penggugat Rekonpensimengajukan Gugatan Wanprestasi yang merupakan Gugatanperselisihan yang timbul akibat dari pelaksanaan suatu perjanjian,maka seharusnya dilakukan secara terpisah dengan perkara ini dantidak diajukan bersamasama dengan Perkara ini
    the hotel islocated under the rules of Arbitration of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotel islocated.yang pada intinya perjanjian menyatakan Segala perselisihan yangtimbul dari perjanjian ini diselesaikan melalui ARBITRASE sertamenggunakan hukum di daerah hukumnya meliputi hotel berlokasi ;Bahwa dalam pasal tersebut jelas berlaku yang mana telahditandatangani langsung baik oleh Pembanding
Putus : 22-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 536/B/PK/PJK/2016
Tanggal 22 Juni 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
2717 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 : 23-10-2015 — Upload : 16-12-2016
Putusan MAHKAMAH AGUNG Nomor 1572 K/Pdt/2015
Tanggal 23 Oktober 2015 — NINE AM LTD VS PT BANGUN KARYA PRATAMA LESTAR
48728283 Berkekuatan Hukum Tetap
  • Nomor 1572 K/Pdt/2015in default in any material respect which such would affect theperformance by the Borrower of its obligations under this Agreement, andno event has occurred which, with notice or lapse of time or both, wouldconstitute such a default in the due performance or observance of anyterm, covenant or condition contained in any other agreement, contract orinstrument to which it is a party or by which it is bound or to which any ofits property or assets is subject, (iii) has not violated
    in any materialrespect any law, ordinance, governmental rule, regulation or court decreeto which it or its property may be subject, and (iv) has not failed to obtainand maintain in full force and effect any material license, permit,certificate or other approval or authorization necessary to the conduct ofits business.
    (d) The execution, delivery and performance of this Agreement by theBorrower will not conflict with or result in a breach or violation of any ofthe terms or provisions of, or constitute a default under any agreement,contract or instrument to which the Borrower Is a party or by which theBorrower is bound or to which any of the property or assets of theBorrower is subject, nor will such actions result in any violation of theprovisions of Articles of Association of the Borrower or any statute or anyorder
Register : 22-06-2017 — Putus : 07-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1400 B/PK/PJK/2017
Tanggal 7 September 2017 — DIREKTUR JENDERAL PAJAK VS PT. SUZUKI INDOMOBIL MOTOR;
147114 Berkekuatan Hukum Tetap
  • circumstances, use suchLicensed Information, or manufacture, assemble, use or sellProducts and/or Parts in the Territory or induce anyone else to doso, except as may be permitted by this Agreement;Article 1 Paragraph 1.05 Licensor 's Industrial Property Rights"Licensor 's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which
    Putusan Nomor 1400/B/PK/PJK/2017copyrighted, or otherwise protected or not) which Licensor nowhas, or of which may come into possession and control during theterm of this Agreement relating to the manufacture, assembly,production, production engineering, product engineering and saleof Products and Parts (including Plant maintenance and spareparts management) which may, at its sole discretion and judgment,be given by Licensor to Licensee;bahwa berdasarkan Article 2 Paragraph 2.02, Article 1 Paragraph1.05
    Putusan Nomor 1400/B/PK/PJK/2017Article 1 Paragraph 1.05 Licensor's Industrial Property Rights:"Licensor's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information" defined;"Licensed Information" shall mean any and
    all technical,commercial and scientific information, including, but not limited to,knowhow, designs, drawings, standards, processes, formulas,specifications, trade secrets and other data (whether patented,copyrighted, or otherwise protected or not) which Licensor nowhas, or of which may come into possession and control during theterm of this Agreement relating to the manufacture, assembly,production, production engineering, product engineering and saleof Products and Parts (including Plant maintenance
    and spareparts management) which may, at its sole discretion and judgment,be given by Licensor to Licensee;Bahwa berdasarkan Article 2 Paragraph 2.02, Article 1 Paragraph1.05 dan 107, Suzuki Motor Corporation adalah pemilik hartaberwujud berupa Licensed Information, Industrial Property Rights,dan Trademarkyang digunakan oleh produkproduk PemohonBanding;Bahwa Suzuki Motor Corporation telah memberikan hak ataspenggunaan harta berwujud sebagaimana disebutkan di atas,sehingga Pemohon Banding mendapatkan
Author : Rahmat S.S. Soemadipradja;
Penjelasan Hukum Tentang Keadaan Memaksa (Syarat-syarat pembatalan perjanjian yang disebabkan keadaan memaksa/force majeure)
772227334
  • adanya negosiasi di antara para pihak dalam perjanjian
  • But if the debtor would not have been liablein that hypothetic case because he would have been entitled to invoke forcemajeure, he now will not be liable either.For the Debtor's Account Pursuant to the Law(2); Use of ThingsWhere, in the performance of an obligation, a thing is used which is unfit forthe purpose, the resulting failure is attributed to the debtor unless this wouldbe unreasonable in view of the terms and necessary implication of the juridicalact from which the obligation arises, generally
    Internasional12/13/2010 11:40:20 PM 9 Rev3Final Setting Buku Penjelasan Hukum tentang Keadaan Memaksa.ingg 27but which appeared corrosive when used on aluminium.
    See art. 6:204 DCC regarding undue payment and art. 6:273DCC regarding the setting aside of a contract.For the Debtors Account Pursuant to a ContractThe second group of accountabilities is formed by contractual arrangements.As a result of the freedom of contract, the parties are free to decide which risksshall be borne by the debtor and which shall be borne by the creditor.
    Anabnormal illnesses however, for which this debtor is more susceptible thanother persons, will be attributed to him (no force majeure).The Supreme Court (Hoge Raad) has passed an interesting judgment regardingthe frequent case in which a professional seller delivers defective goods,whereas he did not produce the goods himself and is in good faith regardingtheir quality.
    In certain cases, the occurrence of force majeure can constitute anunforeseen circumstance, which allows the judge to alter the contract if one ofthe parties (here: the creditor) so demands.
Putus : 22-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 533/B/PK/PJK/2016
Tanggal 22 Juni 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
2816 Berkekuatan Hukum Tetap
  • injectionHalaman 28 dari 32 halaman Putusan Nomor 533 B/PK/PJK/201611moulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu..Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(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
Author : Elly Erawati; Herlien Budiono;
Penjelasan Hukum Tentang Kebatalan Perjanjian
711021783
  • Salah satu isu dalamhukum perdata yang masih mengandung ketidakpastian konsep dan interpretasiadalah masalah kebatalan perjanjian. Ada beberapa faktor kebatalan perjanjianyang di ketahui adalah sebagai berikut :1.    kebatalan ... [Selengkapnya]
  • Instead of posingsuch a general validity demand, the new Code simply specifies a number offundamentalborders which the contracting parties are not allowed not cross:mandatory law, good morals, public order. A contract contrary to one of thesethree will, as a rule, be null (art. 3:40 DCC).2.2 Art. 3:40 par. 2 DCC reads: A juridical act which violates a mandatory statutoryprovision becomes a nullity; if, however, the provision is intended solely for the3.
    The article recognizes two kinds of exceptionsto this rule.The first exception concerns provisions which are intended solely for the4 In this contribution I mainly follow the English translation by Haanappel: Haanappel c.s., New Netherlands Civil Code, Deventer/Boston: Kluwer Law & Taxation 1990.5 Parlementaire Geschiedenis van het Nieuwe BW (Parl. Gesch.
    a nullity would overreach itself.The second exception is found in art. 3:40 par. 3 DCC, which establishes thepossibility that a violated provision does not purport to invalidate juridical acts inconflict therewith. In such cases, the remedies mentioned in art. 3:40 par. 2 DCC donot apply.
    Together they embody theunwrittenfundamental requirements of human conduct, which are current ina certain society at a certain period in time.3.3. Art. 3:40 (1) DCC distinguishes the content of a contract from the necessaryimplication of a contract.Contentmeans: the mutual obligations of the parties,upon which they have agreed (e.g. the delivery of goods, the rendering of aservice).
    8.2 Specifically concerning annullabilities, the Dutch Civil Code introduces a fewmore inbetweensolutions.According to art. 3:53 par. 2 DCC, the court may, upon request, refuse to giveeffect to an annulment in whole or in part, if the juridical act has already producedconsequences which can only be undone with great difficulty.
Putus : 30-12-2015 — Upload : 15-09-2016
Putusan MAHKAMAH AGUNG Nomor 2430 K/Pdt/2015
Tanggal 30 Desember 2015 — PERSEROAN TERBATAS (PT) BALI RESORT DAN LEISURE (PT BALI RESORT DAN LEISURE CO., Ltd), Dkk vs ADE CHAERANI NUR SAFITRI, pendiri PERSEROAN TERBATAS (PT) BUAHAN
250199 Berkekuatan Hukum Tetap
  • Nomor 2430 K/Pdt/2015the arbitration tribunal before any judicial authority in the Republicof Indonesia or elsewhere;(e) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity;14.3.
    Nomor 2430 K/Pdt/2015para pihak untuk bersidang, pemohon dalam Arbitrase SIAC diharuskanmenyebutkan perjanjian arbitrase, dan wajib melampirkan perjanjian yangmemuat klasula arbitrase, yang dikutip sebagai berikut:Rule 3: Notice of Arbitration;3.1,A party wishing to commence an arbitration (the "Claimant") shall filewith the Registrar a Notice of Arbitration which shall comprise:a. a demand that the dispute be referred to arbitration;b. ...
    ;c. a reference to the arbitration clause or the separate arbitrationagreement that is invoked and a copy of it;d. a reference to the contract out of or in relation to which the disputearises and where possible, a copy of it,Terjemahan dalam Bahasa Indonesia:Pasal 3: Permohonan Arbitrase;3.1.Pihak yang hendak memulai suatu arbitrase (Klaiman) wajibmendaftarkan Permohonan Arbitrase, yang memuat:a. Tuntutan mengenai perselisinannya dirujuk ke arbitrase;b. ...
    For that purpose, an arbitrationagreement which forms part of a contract shall be treated as anagreement independent of the other terms of the contract. A decisionby the Tribunal that the contract is null and void shall not entail ipsojure the invalidity of the arbitration agreement ;Terjemahan dalam Bahasa Indonesia:Pasal 25: Yurisdiksi Majelis;25.1.
    The Lease Agreement contains an agreement to arbitrate found inArticle 14 of the Lease Agreement, which provides as follows:Article 14;ARBITRATION;14.1.
Register : 02-11-2011 — Putus : 10-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.42591/PP/M.IX/19/2013
Tanggal 10 Januari 2013 — Pemohon Banding dan Terbanding
12231
  • In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary fo indicate ISSUED RETROACTIVELY?
Register : 03-02-2014 — Putus : 08-04-2014 — Upload : 05-06-2014
Putusan PN TABANAN Nomor 18/PDT.G/2014/PN.TBNN
Tanggal 8 April 2014 — PENGGUGAT : JORDANA RENEE LOREN / I G. A. R. FAJAR HARINI, S.H. - TERGUGAT : PETER FRANCIS MATTHEWS III
5423
  • Tbn; in which own an executorial power and bind to any other party.Halaman 5 dari 8 halamanSetelah isi persetujuan perdamaian tersebut dibuat secara tertulis tanggal 27 Maret 2014dibacakan kepada kedua belah pihak, maka mereka masingmasing menerangkan danmenyatakan menyetujui seluruh isi persetujuan perdamaian tersebut, Kemudian PengadilanNegeri Tabanan menjatuhkan putusan sebagai berikut:PUTUSANNomor: 18/Pdt.G/2014/PN.Tbn.