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Putus : 04-10-2010 — Upload : 24-06-2016
Putusan PN JAKARTA PUSAT Nomor 42/PAILIT-KEBERATAN/2010/PN.NIAGA.JKT.PST
Tanggal 4 Oktober 2010 — PT. BALI TURTLE ISLAND EVELOPMENT (PT. BTID) >< PENTA OCEAN CONTRUCTION Co. Ltd, DKK
620355
  • The Parties have agreed that the Contract is assumed to besuspended temporarily starting 30 September 1998, until thepolitical and economic situation in Indonesia will allow theProject to be continued, or until the date mentioned in condition3) below, which ever is earlier ; 2.
    The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wshes so to continue theProject, POC shall complete the Contract Works, until all phasesof work provided in the Contract are completed and secured,as contemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political
Putus : 11-03-2019 — Upload : 31-07-2019
Putusan MAHKAMAH AGUNG Nomor 664/B/PK/Pjk/2019
Tanggal 11 Maret 2019 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
239 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals 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
Putus : 16-05-2019 — Upload : 01-08-2019
Putusan MAHKAMAH AGUNG Nomor 1205 B/PK/PJK/2019
Tanggal 16 Mei 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
3310 Berkekuatan Hukum Tetap
  • memenuhi syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged onrivets or similar devices;(b) Clogs without quarter or counter, the uppers of which
    Putusan Nomor 1205/B/PK/Pjk/201912.13.14,(e) Thongtype sandals in which the thongs are attached tothe sole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (forexample, bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut diatas, maka sandal jepit dan sandal yang diimpor PemohonBanding sekarang Pemohon Peninjauan Kembali dapat masukpos 64.02, karena pada bab 64, pos yang paling tepat untuksandal jepit dan sandal adalah pos 64.02.Bahwa
Register : 22-02-2019 — Putus : 10-04-2019 — Upload : 27-05-2019
Putusan MAHKAMAH AGUNG Nomor 992 B/PK/PJK/2019
Tanggal 10 April 2019 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
5826 Berkekuatan Hukum Tetap
  • belumkelinatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby 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 thesole by plugs which lock into holes in the sole;Halaman 9 dari 12 halaman.
Putus : 08-12-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 741/B/PK/PJK/2015
Tanggal 8 Desember 2015 — CV. PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
3452 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 Tersumpah : Harry F.
    Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05dibedakan berdasarkan bahan penyusun outer sole dan upper ,Explanatory Noted Bab 64 Umum (B)+ Menurut pendapat 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 the solenor assembled by stitching, riveting, nailing, screwing,plugging or similar processes.Pos 64.02 Other footwear
    syarat kedua karena pembuatannya dengan cara injectionmoulding, Karena untuk masuk sub pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) 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,being produced 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 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 : 09-06-2014 — Upload : 08-09-2014
Putusan MAHKAMAH AGUNG Nomor 228 K/PID/2013
Tanggal 9 Juni 2014 — MUCHTAR AR bin ABDUL RASAK (Alm)
10158 Berkekuatan Hukum Tetap
  • orang lain atau perbuatan (atau tidak berbuat) bertentangan dengan kewajiban menurut undangundang atau bertentangan dengan apa yang menurut hukum tidak tertulis yang seharusnya dijalankan olehseorang dalam pergaulannya dengan sesama warga masyarakat dengan mengingat adanya alasanpembenar menurut hukum);Code Civil Perancis mengaturnya dalam titel IV Chapter II artikel 1382 sampai dengan artikel 1386 denganjudul Delicts and QuasiDelicts;Dalam artikel 1382 dikatakan bahwa :Any act whatever of man which
    causes damage to another obliges him by whose fault it accorred to makereparation;Kemudian mengenai tanggung jawab terhadap kelalaian atau kurang hatihati diatur dalam artikel 1383sebagai berikut:Each one is liable for the damage which he causes not only by his own act but also by his negligence orimprudence;Selanjutnya artikel 1384 menentukan :He is liable not only for the damage which he caused by his own act, but also for that which is caused bythe act of persons for whom he is responsible, or
    by things which he has in his keeping;Artikel 1382, 1383 dan 1384 Code Civil Perancis tersebut sama persis bunyinya dengan Pasal 1365, 1366dan 1367 KU H Perdata;Konsep perbuatan melawan hukum dalam sistem Common Law disebut the law of tort.
    Tort is a civil wrong for which the remedy is a common law action for unliquidated damages and which isnot exclusivey the breach of contract or a breach of a trust or other merely equitable obligation;Sir P. Wienfield mengatakan bahwa :Tortious liability arises from the breach of duty primarily fixed by law, such duty is towards personsgenerally and its breach is redressible by an action for unliquidated damages;L.B.
    Curzon memberikan definisi Tort sebagai berikut:The Law of Tort is concerned with the determination of disputes which arise where one person allegeswrong conduct against another.
Putus : 11-02-2015 — Upload : 01-12-2015
Putusan MAHKAMAH AGUNG Nomor 1013/B/PK/PJK/2014
Tanggal 11 Februari 2015 — CV PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
3515 Berkekuatan Hukum Tetap
  • bilakenyataannya alas kaki tersebut tidak dapat melindungi dari masuknya airatau cairan lainnya maka tidak dapat menjadi waterproof footwear danharus keluar dari pos 6401;Berdasarkan Canada Border Service Agency, Custom Notice N484, Ottawa,26 Nov 2002 dan CBSA Statement Of Reason, Ottawa 9 Desember 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
    Putusan Nomor 1013/B/PK/PJK/2014Menurut pendapat Pemohon Banding (kami) penyataan di ataskurang tepat karena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear with outer Soles and Uppers ofrubber or of plastic, the Uppers of which are neitherfixed to the Sole nor assembled by stitching, riveting,nailing, screwing, plugging or similar processes;Pos 64.02 Other footwear with outer Soles and Uppers of rubberor plastics;Pos 64.03 Footwear with outer Soles of rubber, plastics, leatheror composition
    Putusan Nomor 1013/B/PK/PJK/201411.12.13.pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(m) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(n) Clogs without quarter or counter, the Uppers of which areproduced in one piece usually attached to the base or platform byriveting
    ;(0) 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;(p) Sandals consiting of straps across the instep and counter orheelstrap attached to the Sole by any process;(q) Thongtype sandals in which the thongs are attached to the Soleby plugs which lock into holes in the Sole;(r) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes
Putus : 19-09-2018 — Upload : 22-11-2018
Putusan MAHKAMAH AGUNG Nomor 2024/B/PK/Pjk/2018
Tanggal 19 September 2018 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
20148 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals 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 : 30-03-2011 — Putus : 20-06-2013 — Upload : 08-11-2013
Putusan PENGADILAN PAJAK Nomor Put-45725/PP/M.IV/15/2013
Tanggal 20 Juni 2013 — Pemohon Banding dan Terbanding
13649
  • pada saat pemeriksaanbernilai USD.3.007.894 ditambah USD.133.205, sehingga menjadi USD.3.141.099dibulatkan menjadi USD.3.141.100 (sesuai nilai sengketa versi Majelis);bahwa berdasarkan bunyi pasal 10 ayat (1) dari Perjanjian penghindaran pajak berganda(P3B) Indonesia dan Amerika , disebutkan bahwa :"Where a resident of one of the Contracting State and any other person are related andwhere such related person make arrangements or impose conditions between themselveswhich are different from those which
    would be made between independent persons, anyincome, deductions, credits, or allowances which would, but for those arrangements or anyconditions, have been taken into account in computing the income (or loss) of, or the taxpayable by, one of such persons.
Register : 29-12-2020 — Putus : 21-07-2021 — Upload : 20-08-2021
Putusan PN JAKARTA PUSAT Nomor 771/Pdt.G/2020/PN Jkt.Pst
Tanggal 21 Juli 2021 — Penggugat:
PT JTrust Olympindo Multi Finance
Tergugat:
PT. TATA MOTORS DISTRIBUSI INDONESIA
369151
  • The Parties intended to arrange themutual settlement of the Dispute Objectincluding the Civil Lawsuit by preparingthis Settlement Agreement which hasbeen negotiated and agreed by theParties in the dual language of BahasaIndonesia and English and as long asnecessary, will be filed to the honorablePanel of Judges who examine the CivilLawsuit at the Central Jakarta DistrictCourt as a full and final settlement ofthe Civil Lawsuit.
    Akta Perdamaian, Nomor 771/Pdt.G/2020/PN.Jkt.Pst. than 30 June 2021 before 11.30 WIBand after the signing date and thereceipt of a copy of this SettlementAgreement which have signed by theFirst Party.Juni 2021 sebelum pukul 11.30 WIB dansetelah tanggal penandatanganan danditerimanya salinan Perjanjian PerdamaianPihakditandatangani oleh Pihak Pertama.ini oleh Kedua yang telah Payment of BBG A Claim to the FirstParty as referred to Article 1 of thisSettlement Agreement shall be made bytransferring
    The First Party agrees to use their bestefforts to deliver complete BBG Invoiceand Supporting Documents (includingincluding BPKB,STNK and KIR) for the remaining 19(nineteen) vehicle units BBG B to theVehicle DocumentsSecond Party and as long as the FirstParty could not be able to completesuch documents to the Second Party,then the Second Party has no obligationto settle the BBG of unit which has notcomplete documents.11.Pihak Pertama setuju untuk bersungguhsungguh untuk menyampaikan Faktur BBGdan
    Perdamaian ini yang olehsebab apapun ditetapkan oleh pengadilanyang berwenang sebagai tidak dapatditerapkan dalam hal apapun, tidak dapatditerapkannya ketentuan tersebut tidakakan mempengaruhi ketentuan lainnyadalam Perjanjian Perdamaian ini, makaPerjanjian Perdamaian ini akandiberlakukan seolaholah ketentuan yangtidak dapat diterapkan tersebut tidak pernahdicantumkan dalam Perjanjian ini. 17.The Settlement Agreement is governedby the laws of the Republic of Indonesiabe twocounterparts, each of which
Register : 23-10-2013 — Putus : 05-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put-56871/PP/M.XVIIA/19/2014
Tanggal 5 Nopember 2014 — Pemohon Banding dan Terbanding
17245
  • Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
Putus : 24-07-2019 — Upload : 01-11-2019
Putusan MAHKAMAH AGUNG Nomor 2527 B/PK/PJK/2019
Tanggal 24 Juli 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
3917 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,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
Putus : 05-06-2017 — Upload : 19-09-2017
Putusan MAHKAMAH AGUNG Nomor 926/B/PK/PJK/2017
Tanggal 5 Juni 2017 — DIREKTUR JENDERAL PAJAK vs. PT. COCA COLA INDONESIA
18090 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 for thosearrangements or conditions, have been taken into account incomputing the income (or loss) of, or the tax payable by, oneof such persons, may be taken into account in computing theamount
    For this purpose, the term "control" includesany kind of control, whether or not legally enforceable, andhowever exercised or exercisable;Where a Contracting State includes in the profits of a resident ofthat State, and taxes accordingly, profits on which a resident ofthe other Contracting State has been charged to tax in that otherState, and the profits so included are profits which would haveaccrued to the resident of the firstmentioned State if theconditions made between the two residents had
    Theissue is whether the marketer should be compensated asa service provider, i.e. for providing promotional services,or whether there are any cases in which the marketershould share in any additional return attributable to themarketing intangibles.
    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 intoaccount in 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 beenHalaman 45 dari 68 halaman Putusan Nomor 926/B/PK/PJK/2017charged to tax in that other State, and the profits soincluded are profits which would have accrued to theresident of the firstmentioned State if the conditions madebetween the two residents had been those which wouldhave been made between independent persons, then thatother
Register : 14-09-2018 — Putus : 24-10-2018 — Upload : 18-12-2018
Putusan MAHKAMAH AGUNG Nomor 2787 B/PK/PJK/2018
Tanggal 24 Oktober 2018 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAN BEA DAN CUKAI;
309 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman 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;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 05-10-2018 — Putus : 29-10-2018 — Upload : 18-12-2018
Putusan MAHKAMAH AGUNG Nomor 2895 B/PK/PJK/2018
Tanggal 29 Oktober 2018 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
206 Berkekuatan Hukum Tetap
  • belumkelinatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(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 thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 26-06-2019 — Upload : 17-10-2019
Putusan MAHKAMAH AGUNG Nomor 1500/B/PK/Pjk/2019
Tanggal 26 Juni 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
3710 Berkekuatan Hukum Tetap
  • (b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other thanby 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 thesole by plugs which lock
Register : 17-03-2015 — Putus : 07-10-2015 — Upload : 13-03-2017
Putusan PN JAKARTA SELATAN Nomor 166 / Pdt.G/ 2015 / PN.Jkt.Sel.
Tanggal 7 Oktober 2015 — DOUBLE A (1991) PUBLIC COMPANY LIMITED. Lawan PT. ASURANSI RECAPITAL.
293210
  • S/C.PULP.002/2013 dated September 03, 2013 betweenthe OBLIGEE and the PRINCIPAL which contract is inherent within this bond."
    DA13036IND dated September03, 2013 between the OBLIGEE and the PRINCIPAL which contract isinherent within this bond." Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanakanpembayaran sejumlah uang secara baik dan benar, secara tegas dengan inidinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaanpekerjaan Pulp Supply yang telah diberikan kepadanya berdasarkanpemberitahuan kontrak PENJAMIN atas Pulp Supply Contract No. S/C.
    PULP. 002/2013 dated September 03, 2013between the OBLIGEE and the PRINCIPAL which contract is inherentwithin this bond."Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanakanpembayaran sejumlah uang secara baik dan benar, secara tegas dengan inidinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaan pekerjaanPulp Supply yang telah diberikan kepadanya berdasarkan pemberitahuan kontrakPENJAMIN atas Pulp Supply Contract No. S/C.
    HDO/BPB/99/2013/00335 yangselengkapnya berbunyi:"We, the PRINCIPAL and the SURETY bind ourselves for the payment of whichsum, well and truly to be made, firmly by this presents that J the PRINCIPAL failsto fulfill the performance of the work of Wooden ip Supply which has beenawarded to him under the OBLIGEE'S notice of Contract Woodchip Sales &Purchase Contract No. DA13036IND dated September 03, 2013 between theOBLIGEE and the PRINCIPAL which contract is inherent within this bond."
Putus : 06-06-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 313/B/PK/PJK/2016
Tanggal 6 Juni 2016 — CV PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI
2416 Berkekuatan Hukum Tetap
  • Putusan Nomor 313/B/PK/PJK/2016Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of Reason, Ottawa, December 9, 2002The distinctive feature of Waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give Waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.;Diterjemahkan oleh Penerjemah Resmi dan Tersumpah:Harry F.
    Canada Borders Service Agency, Statement Of Reason, Ottawa NovDec 9 2002Thedistinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be madeof rubber or plastic diterjemahkan ciri knas alas kaki tahan air adalahkedua bagian sol dan bagian atasnya mampu memberikan perlindungantahan air terhadap kaki, terbentuk dalam komponen tunggal yangterbuat dari
    Putusan Nomor 313/B/PK/PJK/201611.12.13.14.pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting
    ;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes
Putus : 13-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1625/B/PK/PJK/2017
Tanggal 13 September 2017 — DIREKTUR JENDERAL PAJAK VS PT. KARYA SUMIDEN INDONESIA,
7754 Berkekuatan Hukum Tetap
  • dan Japan, disebutkan bahwa"Where :(a) an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other ContractingState, or(b) the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and an enterprise ofthe other Contracting State, and in either case conditions are made orimposed between the two enterprises in their commercial or financialrelations which
    differ from those which would be made between independententerprises, then any profits which would, but for those conditions, haveaccrued to one of the enterprises, but, by reason of those conditions, havenot so accrued, may be included in the profits of that enterprise and taxedaccordingly.
    Jepang, mengatur bahwa:Article 9Where :(a) an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of an enterprise ofthe other Contracting State, or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise of the other Contracting State,and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which
    differ fromthose which would be made between independent enterprises, thenany profits which would, but for those conditions, have accrued to oneof the enterprises, but. by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly.2.6.
Putus : 11-07-2019 — Upload : 31-10-2019
Putusan MAHKAMAH AGUNG Nomor 2040/B/PK/Pjk/2019
Tanggal 11 Juli 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
3414 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby 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 thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced