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Putus : 21-02-2011 — Upload : 07-09-2011
Putusan MAHKAMAH AGUNG Nomor 120 B/PK/PJK/2010
Tanggal 21 Februari 2011 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2415 Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies,for example :(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)Hal. 11 dari 19 hal.Put. No. 120/B/PK/PJK/201012have been added ;(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Putus : 08-11-2016 — Upload : 17-04-2017
Putusan PT SEMARANG Nomor 282/Pid.Sus/2016/PT SMG
Tanggal 8 Nopember 2016 — HERRY KRISTIANTO Bin SUPARMO NARNO SUBROTO, dkk
2811
  • Thus a distinctivefeature of responsive law is the search of implicit values in rulesand policies ... a more flexible interpreta tion that sees rules asbound to specific problems and contexts, and undertakes toidentify the values at stake in procedural protection ; k.
Putus : 21-02-2011 — Upload : 27-10-2011
Putusan MAHKAMAH AGUNG Nomor 35/B/PK/PJK/2010
Tanggal 21 Februari 2011 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2212 Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies,for example(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesHal. 11 dari 19 hal.Put. No. 35/B/PK/PJK/201012and consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)have been added ;(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Putus : 06-12-2019 — Upload : 21-02-2020
Putusan MAHKAMAH AGUNG Nomor 4265/B/PK/Pjk/2019
Tanggal 6 Desember 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
5459 Berkekuatan Hukum Tetap
  • However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shal! be considered to be thatportion of the shoe which covers the sides and top of the foot.
Register : 10-07-2018 — Putus : 05-12-2018 — Upload : 12-12-2018
Putusan PN DENPASAR Nomor 617/Pdt.G/2018/PN Dps
Tanggal 5 Desember 2018 — Penggugat:
Graeme Robert Smith
Tergugat:
Nyoman Piluani
5635
  • haknya untuk mengajukantuntutan atau gugatan apapun, baik secaraperdatamaupunpidana, dan dengandemikian Para Pihak akan salingmemberikan pembebasan sepenuhnya satuterhadap yang lain dari semua tugas,kewajiban atau tuntutan baik di masa lalu,sekarang dan masa yang akan datang yangberkaitan dengan pembagian harta gono ginisebagaimana tersebut dalam perjanjian ini.As of the signing of this Agreement, theParties agree to waive all their rights to fileany claimor lawsuit, whether civil orcriminal, and thus
Putus : 27-02-2008 — Upload : 31-07-2009
Putusan MAHKAMAH AGUNG Nomor 301K/PDT.SUS/2007
Tanggal 27 Februari 2008 — SEPRINA DESATA NAPITUPULU ; PT. KIMIA FARMA APOTEK Cq. PT. KIMIA FARMA APOTEK BISNIS SURABAYA
11289 Berkekuatan Hukum Tetap
  • Mediatoratau konsiliator, Pengadilan Hubungan Industrial sampau Kasasi.Vide Pasal 151 jo Pasal 152 UndangUndang Nomor 13 Tahun2003, karena bila Majelis Hakim menyatakan gugatan kadaluarsajelas sangat sembrono dalam memutus suatu perkara ;Ketidaktahuan majelis hakim aquo merupakan fakta yang menunjukkan keprihatinan citra dan qualifikasi Hakim yang tidak profesionaldan tidak mempunyai kompetensi yang layak sebagai penegakhukum karena tidak hanya onbevoeg een onbekwaam tapi jugaonbilljk een onredelijk, thus
Putus : 29-12-2009 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 292/B/PK/PJK/2009
Tanggal 29 Desember 2009 — P.T. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2311 Berkekuatan Hukum Tetap
  • Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infantfood or for dietetic purposes and consisting of milk towhich secondary ingredients (e.g., cereal, groats,yeast) have been added ;2) Milk preparations abtainec by replacing one or moreconstituents of milk (e.g., butyric fats) by anothersubstances ;Bahwa berdasarkan Explanatory Notes to theHarmonized System tersebut di atas, sangat jelasditentukan bahwa suatu produk dapat diklasifikasikanHS No.1901.10.29.00
Putus : 21-02-2011 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 448/B/PK/PJK/2009
Tanggal 21 Februari 2011 — PT. NESTLE INDONESIA, VS DIREKTUR JENDERAL BEA DAN CUKAI, ;
2615 Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies,for example(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk toHal. 11 dari 19 hal.Put. No. 448/B/PK/PJK/200912which secondary ingredients(e.g., cereal, groats, yeast)have been added ;(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Putus : 22-01-2013 — Upload : 27-12-2019
Putusan MAHKAMAH AGUNG Nomor 625 B/PK/PJK/2010
Tanggal 22 Januari 2013 — DIREKTUR JENDERAL PAJAK vs PT. PERFEKTA NUSA;
3927 Berkekuatan Hukum Tetap
  • Liam Ebrill, Michael Keen, JeanPaul Bodin and Victoria Summers,"The Modern VAT", Washington, DC, International Monetary Fund,2001, Halaman 20 21, menyatakan :"Under the "invoice credit" method, each trader charges output taxat the specified rate on each sale and passes to the purchaser aninvoice showing the amount of tax thus charged.
    Thus,in principle, invoice could be crosschecked to pick up anyoverstatement of credit entitlement."13.Bahwa dengan demikian, telah terbukti secara sah dan meyakinkanpertimbangan hukum Majelis Hakim Pengadilan Pajak dalam PutusanPengadilan Pajak Nomor : Put.21982/PP/M.X/99/2010 tanggal 08 Pebruari2010 telah mengabaikan asas hukum "/ex superior derogate /egi inferiordengan digunakannya Surat Direktur Jenderal Pajak Nomor : 55/PJ.32/1996tanggal 29 Maret 1996 yang jelas bertentangan dengan Pasal 13
Putus : 24-05-2010 — Upload : 03-08-2012
Putusan MAHKAMAH AGUNG Nomor 136 B/PK/PJK/2010
Tanggal 24 Mei 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
2612 Berkekuatan Hukum Tetap
  • Thus heading 19,01 includes,for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by another substances".Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila
Register : 08-11-2019 — Putus : 21-11-2019 — Upload : 21-11-2019
Putusan PT AMBON Nomor 69/PID.SUS/2019/PT AMB
Tanggal 21 Nopember 2019 — Pembanding/Penuntut Umum : M.T. FAHRI, SH
Terbanding/Terdakwa : IRFAN BUGIS Alias ONGEN
8415
  • Dalampandangan Utilitarian bahwa Punishment is Justified either tomake the majority secure and thus happy or to maximize rightsprotection or both (Jeffrie G. Murphy and Jules L.
Putus : 26-04-2010 — Upload : 14-10-2011
Putusan MAHKAMAH AGUNG Nomor 374/B/PK/PJK/2009
Tanggal 26 April 2010 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
229 Berkekuatan Hukum Tetap
  • Thus heading 19.01 includes, for example :(1) Preparations in powder or liquid from used as infant food or for dieticpurposes 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., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikan HS1901.10.29.00 apabila
Putus : 11-01-2011 — Upload : 12-12-2011
Putusan MAHKAMAH AGUNG Nomor 384/B/PK/PJK/2009
Tanggal 11 Januari 2011 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI
1815 Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00
Putus : 04-02-2010 — Upload : 13-12-2010
Putusan MAHKAMAH AGUNG Nomor 12 B/PK/PJK/2010
Tanggal 4 Februari 2010 — P.T. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2015 Berkekuatan Hukum Tetap
  • Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infantfood or for dietetic purposes and consisting of milk towhich secondary ingredients (e.g., cereal, groats,yeast) have been added ;2) Milk preparations abtainec by replacing one or moreconstituents of milk (e.g., butyric fats) by anothersubstances ;Bahwa berdasarkan Explanatory Notes to theHarmonized System tersebut di atas, sangat jelasditentukan bahwa suatu produk dapat diklasifikasikanHS No.1901.10.29.00
Putus : 26-04-2010 — Upload : 03-08-2012
Putusan MAHKAMAH AGUNG Nomor 1169 K/Pdt/ 2009
Tanggal 26 April 2010 — PT. ASURANSI SINAR MAS CABANG BATAM ; PT. ORCHID MAS
13294 Berkekuatan Hukum Tetap
  • Dalam Laporan Akhir tersebut, PT.Mclarens Indonesia sebagai juru taksir yang dimaksudkan oleh Polismenyimpulkan bahwa tanggung jawab asuransi adalah :The Indemnity basis adjustment is thus :1. Buildings SGD 29,394.292. Machineries and equipment SGD 5,077.703. Installation and electronic equipment SGD 3,253.914. Furniture, curtain, carpet, etc. SGD 8,238.085. Others SGD 0.00.SGD 45,963.00 Hal. 12 dari 17 hal. Put.
Putus : 21-02-2011 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 283/B/PK/PJK/2010
Tanggal 21 Februari 2011 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
188 Berkekuatan Hukum Tetap
  • Thus heading 19.01 inclucies, for example :Hal. 8 dari 19 hal. Put.
Putus : 26-04-2010 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 453 B/PK/PJK/2009
Tanggal 26 April 2010 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2814 Berkekuatan Hukum Tetap
  • Thus heading 19.01 includes, for example :(1) Preparations in powder or liquid from used as infant food or for dieticpurposes 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., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikan HS1901.10.29.00 apabila
Putus : 11-01-2011 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 425/B/PK/PJK/2009
Tanggal 11 Januari 2011 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
13524 Berkekuatan Hukum Tetap
  • 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., cereal,groats, yeast) have been added.Halaman 9 dari 21 halaman.
Register : 08-12-2010 — Putus : 20-04-2011 — Upload : 12-12-2013
Putusan MAHKAMAH AGUNG Nomor 633 B/PK/PJK/2010
Tanggal 20 April 2011 — DIRJEN PAJAK VS PT. PERFEKTA NUSA;
3213 Berkekuatan Hukum Tetap
  • money and theclassic way to evade VAT), requirement to give the name andaddress and reference of both seller and buyer, as well as theother statutory details should be strictly enforced; Liam Ebrill, Michael Keen, JeanPaul Bodin and VictoriaSummers, The Modern VAT, Washington, DC,International Monetary Fund, 2001, Halaman 20 21,menyatakan:Under the "invoice credit method, each trader chargesoutput tax at the specified rate on each sale and passes to thepurchaser an invoice showing the amount of tax thus
    Thus, in principle, invoice could be crosschecked topick up any overstatement of credit entitlement; 4113.14.Bahwa dengan demikian, telah terbukti secara sah dan menyakinkanpertimbangan hukum Majelis Hakim Pengadilan Pajak dalam PutusanPengadilan Pajak Nomor Put.21980/PP/ M.X/99/2010 tanggal 08Februari 2010 telah mengabaikan asas hukum lex superior derogatelegi inferior dengan digunakannya Surat Direktur Jenderal PajakNomor 55/PJ.32/1996 tanggal 29 Maret 1996 yang jelas bertentangandengan Pasal 13
Putus : 04-08-2010 — Upload : 03-08-2012
Putusan MAHKAMAH AGUNG Nomor 353 B/PK/PJK/2010
Tanggal 4 Agustus 2010 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
2610 Berkekuatan Hukum Tetap
  • Thus heading 19,01 includes,for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by another substances".Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila