Ditemukan 3002 data
99 — 39 — Berkekuatan Hukum Tetap
REKSA DANA FIRST STATE INDONESIAN USD BALANCED PLUS FUND;
, Jakarta;Dalam hal ini diwakili oleh kuasa Teguh Budiharto, jabatanDirektur Keberatan dan Banding Direktorat Jenderal Pajak,dan kawankawan, berdasarkan Surat Kuasa Khusus NomorSKU2204/P J/2019, tanggal 30 April 2019;Selanjutnya memberikan kuasa substitusi kepada: DanangPrasiasda Gunara, Pelaksana Seksi Peninjauan Kembali,Subdit Peninjauan Kembali dan Evaluasi, DirektoratKeberatan dan Banding, berdasarkan Surat Kuasa Substitusitanggal 21 Mei 2019;Pemohon Peninjauan Kembali;LawanREKSA DANA FIRST STATE
Oktober 2016:Menimbang, bahwa amar Putusan Pengadilan Pajak Nomor PUT106893.15/2013/PP/M.VIB Tahun 2019, tanggal 14 Februari 2019 yang telahberkekuatan hukum tetap tersebut adalah sebagai berikut:Mengabulkan sebagian Banding Pemohon Banding terhadap KeputusanDirektur Jenderal Pajak Nomor KEP00083/KEB/WPJ.30/2016 tanggal 8Juni 2016 tentang Keberatan atas Surat Ketetapan Pajak Kurang BayarPajak Penghasilan Nomor 00002/206/13/012/15 tanggal 24 Maret 2015Tahun Pajak 2013 atas nama Reksa Dana First State
Menyatakan bahwa Surat Keputusan Direktur Jenderal PajakNomor KEP00083/KEB/WPJ.30/2016 tanggal 8 Juni 2016 tentangKeberatan atas Surat Ketetapan Pajak Kurang Bayar PajakPenghasilan Nomor 00002/206/13/012/15 tanggal 24 Maret 2015Tahun Pajak 2013 atas nama Reksa Dana First State IndonesiaUSD Balanced Plus Fund, NPWP 03.235.824.4012.000 alamatGedung Artha Graha Lantai 29, JI Jenderal Sudirman Kav.5253,Jakarta Selatan, terkait sengketa a quo adalah telah sesuai denganketentuan peraturan perundangundangan
143 — 102 — Berkekuatan Hukum Tetap
FIRST STATE FUTURES vs COLONIAL SERVICES PTY LTD.
No. 543 K/Pdt.Sus/2011Tergugat mengaku sebagai pemegang/pemilik merek yang telah terdaftar diDirjen HKI yaitu FIRST STATE berdasarkan Sertifikat Merek NomorIDM000172196 yang merupakan perpanjangan dari nomor 428658 tertanggal12 April 1999 dan merek COLONIAL FIRST STATE berdasarkan SertifikatMerek Nomor IDM000172195 yang merupakan perpanjangan dari nomor428846 tertanggal 13 April 1999;Bahwa di dalam surat somasinya Tergugat juga menyatakan bahwamerek FIRST STATE dan COLONIAL FIRST STATE terdaftar
dan COLONIAL FIRST STATE milikTergugat.
Oleh karena itu, Tergugat di dalam surat somasinya melarangPenggugat untuk menggunakan nama FIRST STATE maupun COLONIALFIRST STATE dalam menjalankan usahanya termasuk menggunakan nama PTFIRST STATE FUTURES sebagai nama badan hukum Penggugat.Bahwa peringatan dan larangan dari Tergugat tersebut tidaklahberalasan dan sangat merugikan Penggugat karena penggunaan nama PT.First State Futures sebagai nama badan hukum oleh Tergugat telah disahkanHal. 3 dari 23 hal. Put.
Oleh karenamerek Penggugat FIRST STATE dan merek First State Futures masingmasing untuk kelas 36, belum terdaftar dalam Daftar Umum Merek DirektoratMerek HKI Kementerian Hukum dan Hak Asasi Manusia, karena baru berupapermohonan pendaftaran tanggal 25 Oktober 2010, sedangkan yang terdaftarpada Kementerian Hukum dan Hak Asasi Manusia Ditjen AHU adalah badanhukum PT FIRST STATE FUTURES.
Menyatakan Penggugat Rekonvensi/Tergugat Konvensi sebagai pemilikyang berhak atas merek terkenal "FIRST STATE" Daftar No.IDM000172196 dan merek "COLONIAL FIRST STATE" Daftar No.IDM000172195 untuk jenis jasa yang termasuk kelas 36 (vide Bukti T1 danT2);3.
30 — 21 — Berkekuatan Hukum Tetap
YULIA WINARSIH, VSBANK SBI (State Of India Indonesia) Cabang Bandung, DK
PUTUSANNomor 2398 K/Pdt/2015DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara perdata pada tingkat kasasi telah memutus sebagai berikutdalam perkara:YULIA WINARSIH, bertempat tinggal di Jalan Pasatren KomplekBP D Nomor 11, Kota Cimahi;Pemohon Kasasi dahulu Penggugat/Pembanding;LawanAGUS DENNY AGAM, bertempat tinggal di Komplek PuriBorobudur Nomor A16 A17, Pharmindo, Cimahi;Termohon Kasasi dahulu Tergugat/Terbanding;1.Dan:BANK SBI (State Of India Indonesia) Cabang Bandung
59 — 21
FRANSISKA MANDESI ONUOHU CHRISTIAN KELECHIImo State Nigeria
Bogor.ONUOHU CHRISTIAN KELECHIImo State Nigeria30 tahun/ 08 September 1983LakilakiNigeriaSMA.KristenSwastaKota Wisata Cluster Orlando Blok RA3 Kec.Gunung Putri Kab.
PT Adhimix RMC Indonesia
Termohon:
1.KSO China State Construction Engineering Corporation - PT Sarana Abadi Jaya Raya (CSCEC-SAJR Joint Operation)
2.China State Construction Engineering Corporation Ltd. (CSCEC)
3.PT Sarana Abadi Jaya Raya
114 — 59
Pemohon:
PT Adhimix RMC Indonesia
Termohon:
1.KSO China State Construction Engineering Corporation - PT Sarana Abadi Jaya Raya (CSCEC-SAJR Joint Operation)
2.China State Construction Engineering Corporation Ltd. (CSCEC)
3.PT Sarana Abadi Jaya Raya
PT SAPTA ASIEN MID EAST
Termohon:
1.CHINA STATE CONSTRUCTION ENGINEERING Co Ltd â PT SARANA ABADI JAYA RAYA JOINT OPERATION (CSCEC-SAJR JO)
2.CHINA STATE CONSTRUCTION ENGINEERING Co.Ltd
3.PT SARANA ABADI JAYA RAYA
53 — 25
Pemohon:
PT SAPTA ASIEN MID EAST
Termohon:
1.CHINA STATE CONSTRUCTION ENGINEERING Co Ltd PT SARANA ABADI JAYA RAYA JOINT OPERATION (CSCEC-SAJR JO)
2.CHINA STATE CONSTRUCTION ENGINEERING Co.Ltd
3.PT SARANA ABADI JAYA RAYA
PT Sunny Garden Property
Tergugat:
1.China State Construction Engineering Corp. Ltd
2.PT Dacheng Engineering Indonesia
45 — 20
Penggugat:
PT Sunny Garden Property
Tergugat:
1.China State Construction Engineering Corp. Ltd
2.PT Dacheng Engineering Indonesia
138 — 31
Subsidiaryof State Bank Of India,
Burhanuddin Muhamadiyah, bertempat tinggal di Malabar Ujung No. 16,Kelurahan Tegal Lega, Kecamatan Bogor Timur, Kota Bogor, sebagai Tergugat;Bank SBI Indonesia (A Subsidiary of State Bank Of India), berkedudukan diKantor Pusat di Gedung Graha Mandiri, Lantai 11, 15, dan 24, Jl.
Bahwa Penggugat mengetahui ternyata Tergugat mempunyaikredit (utang) dengan menjaminkan Sertifikat Hak Milik (SHM) No.694atas nama Burhanuddin dan Sertifikat Hak Milik (SHM) No.76 kepadaBank Subsidiary Of State Of India (bank SBI).11. Bahwa Penggugat mengetahui adanya hutang Tergugat kepadaBank SBI dikarenakan pernah datang berbarengan ke rumahTergugat, bahkan Penggugat diberi Foto Copy Sertifikat hak MilikNomor 694 dan Nomor 704 atas nama Tergugat tersebut.12.
56 — 37
Menyatakan hukum perkawinan antara Penggugat dengan Tergugat yang dilangsungkan di Kantor Catatan Sipil The State of Alabama Jefferson County Birmingham Amerika pada tanggal 24 Pebruari 2006 menjadi putus karena perceraian ;
Bahwa Penggugat dan Tergugat adalah sebagai suamiisteri yang sah, yang menikahdikantor Catatan Sipil The State of Alabama Jefferson County Amerika pada tanggal 24Pebruari 2006, sesuai foto copy Akte Perkawinan terlampir; .
Mengabulkan gugatan Penggugat untuk seluruhnya ;2.Menyatakan hukum perkawman antara Penggugat dengan Tergugat yangdilangsungkan di Kantor Catatan Sipil The State of Alabama Jefferson CountyBirmingham Amerika pada tanggal 24 Pebruari 2006 menjadi putus karena perceraian ;3.
Menyatakan hukum perkawinan antara PENGGUGAT dengan TERGUGAT yangdilangsungkan di Kantor Catatan Sipil The State of Alabama Jefferson County, AmerikaSerikat tanggal 24 Februari 2006 dan telah pula dilaksanakan perkawinan secara Adat5dan Agama Hindu di Bali pada tanggal 23 Desember 2009 adalah putus karena perceraian;.
Menyatakan hukum perkawinan antara Penggugat dengan Tergugat yang dilangsungkandi Kantor Catatan Sipil The State of Alabama Jefferson County Birmingham Amerikapada tanggal 24 Pebruari 2006 menjadi putus karena perceraian ; 3.Memerintahkan........13133.
Memerintahkan kepada Kepaniteraan Pengadilan Negeri Denpasar atau Pejabat yangditunjuk untuk itu mengirimkan satu salinan putusan yang telah mempunyai kekuatanhukum tetap tanpa meterai kepada Kantor Catatan Sipil The State of Alabama JeffersonCounty Amerika guna dicatat dan didaftarkan pada regester yang diperuntukan untuk itu ;4.
660 — 417 — Berkekuatan Hukum Tetap
PEJABAT PEMBUAT KOMITMEN (PPK) SATUAN KERJA PELAKSANAAN JALAN BEBAS HAMBATAN MEDAN - KUALANAMU VS CHINA HARBOUR ENGINEERING Co.Ltd - CHINA STATE CONSTRUCTION ENGINEERING Corp.Ltd PT. HUTAMA KARYA (PERSERO) JO
1457 — 1234 — Berkekuatan Hukum Tetap
Mengabulkan permohonan dari Pemohon Kasasi KERJASAMA OPERASI CHINA STATE CONSTRUCTION ENGINEERING CORPORATION LTD. (CSCEC) PT SARANA ABADI JAYA RAYA (CSCEC SAJR JO), untuk mencabut permohonan kasasi yang diajukan terhadap Putusan Pengadilan Niaga pada Pengadilan Negeri Jakarta Pusat Nomor 328/Pdt.Sus-PKPU/2020/PN Niaga.Jkt.Pst., tanggal 18 Desember 2020 tersebut;
KERJASAMA OPERASI CHINA STATE CONSTRUCTION ENGINEERING CORPORATION LTD. (CSCEC) PT SARANA ABADI JAYA RAYA (CSCEC SAJR JO), VS PT MAHKOTA SENTOSA UTAMA, DK
., tanggal 18 Desember 2020 dalam perkara antara:KERJASAMA OPERASI CHINA STATE CONSTRUCTIONENGINEERING CORPORATION LTD. (CSCEC) PTSARANA ABADI JAYA RAYA (CSCEC SAJR JO), yangdiwakili oleh Wakil Kepala Kantor Perwakilan, Wu Kun,berkedudukan di Maxx Box Orange County, Jalan OCBoulevard Utara Lippo Cikarang, Desa Cibatu, KecamatanCikarang Selatan, Kabupaten Bekasi, dalam hal ini memberikuasa kepada Nixon D.H.
Mengabulkan permohonan dari Pemohon Kasasi KERJASAMAOPERASI CHINA STATE CONSTRUCTION ENGINEERINGCORPORATION LTD. (CSCEC) PT SARANA ABADI JAYA RAYA(CSCEC SAJR JO), untuk mencabut permohonan kasasi yangdiajukan terhadap Putusan Pengadilan Niaga pada Pengadilan NegeriJakarta Pusat Nomor 328/Pdt.SusPKPU/2020/PN Niaga.Jkt.Pst.,tanggal 18 Desember 2020 tersebut;2.
Terbanding/Tergugat : Njowinyoto Gunawan
Terbanding/Tergugat : Tjan Intan Megawati
54 — 22
First State Future Diwakili Oleh : ABBAS ACHMAD ANSHORI, S.H.,M.H.
Terbanding/Tergugat : Njowinyoto Gunawan
Terbanding/Tergugat : Tjan Intan Megawati
87 — 41 — Berkekuatan Hukum Tetap
RUSSLEY FUTURES), tapi merupakan Rekening Terpisahmilik seluruh nasabah yang melakukan transaksi melalui Pelawan (PT.FIRST STATE FUTURES/ PT.
RUSSLEY FUTURES) melainkan milik nasabah PT.FIRST STATE FUTURES PT.
First State Futures merupakan Penggugat dalamperkara nomor 387/Pdt.G/2008/PN.Sby, maka PT First State Futuresbukan pihak yang memiliki kualitas untuk mengajukan perlawanan dalamperkara ini. ;Bahwa apalagi dikaitkan dengan perlawanan atas dasar kepemilikan,maka semakin meneguhkan ketidak kualitasan Pelawan mengajukanperlawanan ini oleh karena Pelawan mendalilkan bukan sebagai pemilikdana, sedangkan yang memiliki dana adalah nasabahnasabah yangmemberikan amanat.
First State Future;Bukti Surat : Plw2: Surat dari Bappebti No. 03/Bappebti/SD/01/2013tanggal 10 Januari 2013, Perihnal Pemblokiran Rekening Terpisah PT.First State Futures yang pada pokoknya isi suratnya mengenai bahwakedua rekening di PT. Bank Central Asia (BCA) dengan Nomorrekening : 0107005599 dan di PT. Bank CIMB Niaga dengan NomorRekening : 033.01.10469.002 merupakan rekening terpisah atas naaPialang Berjangka PT.
First State Futures di PT. Bank CentralAsia (BCA) dengan Nomor rekening : 0107005599 dan di PT.
63 — 31 — Berkekuatan Hukum Tetap
For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;Article 17 :1.
Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State,2. However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theHalaman 11 dari 33 halaman. Putusan Nomor277/B/PK/PJK/2013interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by :(i) the Government of the other State, including political subdivisionsand local authorities thereof, or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the
other State with respect to debtclaimsguaranteed or insured by the Government of the other Stateincluding political subdivisions and local authonties thereof, theCentral Bank of the other State or any financial institution owned orcontrolled by that Government ;4.
Where an item of income is received by a resident of aContracting State acting in the capacity of agent or nominee itwould be inconsistent with the object and purpose of theConvention for the State of source to grant relief or exemptionmerely on account of the status of the immediate recipient of theincome as a resident of the other Contracting State.
Terbanding/Tergugat II : PT. RIM PT. Raya Indo Makmur
76 — 37
United Global Asset Manajemen UGAM First State
Terbanding/Tergugat II : PT. RIM PT. Raya Indo MakmurUnitedGlobal Asset Manajemen (UGAM)/First State / Tergugat 1;2. Bahwa Tergugat 1 / PT. United Global Asset Manajemen (UGAM)/First Stateadalah sebuah perusahaan yang bergerak di bidang bisnis Investasi yaitudengan cara menarik uang nasabah/ investor sebagai modal untuk dipakaiPutusan Nomor 46/PDT/2020/PT.MTR.
126 — 25
The following shall be considered as consigned directly from the exporting Member State tothe importing Member State:a) goods transported from an exporting Member State to the importingMember State, orb) goods transported through one or more Member States, other than theexporting Member State and the importing Member State, or through a nonMember State, provided that:i) the transit entry is justified for geographical reason or by consideration related exclusively totransport requirements,ii) the
The following shall be considered as consigned directly from the exportingMember State to the importing Member State:c) goods transported from an exporting Member State to the importingMember State; ord) goods transported through one or more Member States,other than theexporting Member State and the importing Member State, or through anonMember State, provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,ii) the goods
Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall bea.b.considered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration
Preferential tariff treatment shall be applied to goods satisfying the requirements ofthirs Chapter and which are consigned directly between the territories of theexporting Member State and the importing Member State.2.
The following shall be considered as consigned directly from the exporting MemberState to the importing Member State:a) goods transported from an exporting Member State to the importing Member State; orb) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,ii) the goods
263 — 276 — Berkekuatan Hukum Tetap
For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;Article 111.
Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.2. However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
and paid to a resident of theother Contracting State may be taxed in that other State.(2) However, subject to the provisions of paragraph 3, such interest mayalso be taxed in the Contracting State in which it arises and according toHalaman 27 dari 41 halaman.
It makes plain tha the Stateof source is not obliged to give up taxing rights over interest incomemerely because that income was immediately received by a resident ofa State wth which the State of source had consluded a convention.
would otherwse arise from theconcurrent taxation of that income by the State of residence.
120 — 20
The following shall be considered as consigned directly from the exporting Member State tothe importing Member State:a) goods transported from an exporting Member State to the importingMember State; orb) goods transported through one or more Member States, other than theexporting Member State and the importing Member State, or through a nonMember State, provided that:i) the transit entry is justified for geographical reason or by consideration related exclusively totransport requirements,ii) the
The following shall be considered as consigned directly from the exportingMember State to the importing Member State:c) goods transported from an exporting Member State to the importingMember State; ord) goods transported through one or more Member States,other than theexporting Member State and the importing Member State, or through anonMember State, provided that:iv) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,v) the goods
Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more Membera.b.States, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration
Preferential tariff treatment shall be applied to goods satisfying the requirements ofthirs Chapter and which are consigned directly between the territories of theexporting Member State and the importing Member State.2.
The following shall be considered as consigned directly from the exporting MemberState to the importing Member State:a) goods transported from an exporting Member State to the importing Member State; orb) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,ii) the goods
SELFIA AYUNIKA, SH
Terdakwa:
JIMIN Bin MARJONO
353 — 25
RAPP State TesoDesa Gunung Sahilan Kec. Gunung Sahilan Kab. Kampar.Bahwa saksi selaku Karyawan di PT RAPP State Teso bagian Humas.halaman 11 dari 42 Putusan Nomor 106/Pid.B.LH/2019/PN.BknBahwa Terdakwa dan satu orang temannya yang melarikan diri dan saksitidak mengenalnya dan saksi mengenali Terdakwa setelah diamankan olehSecurity PT RAPP State TesoBahwa adanya penebangan Pohon dalam kawasan Hutan di ComparmentB 036 TEE PT.
RAPP State Teso tersebut dengan cara saksi ditelpon olehSaksi Hendra Saputra yang merupakan Security PT. RAPP State TESO.Bahwa pada hari Selasa tanggal 01 Januari 2019 sekira pukul 16.30 Wibsaksi di Telpon oleh Saksi Hendra Saputra yang merupakan Security PT.RAPP State Teso yang mengatakan bahwa telah mengamankan seoranglakilaki warga Desa Makmur Sejahtera Kec. Gunung Sahilan yangmelakukan penebangan pohon dikawasan Hutan Lindung didalam IzinKonsesi PT. RAPP State Teso.
RAPP State Teso.Bahwa alat yang digunakan oleh Terdakwa dalam melakukan penebanganPohon di kawasan Hutan Izin Konsesi PT. RAPP State Teso adalah berupaSensow dan Parang.halaman 12 dari 42 Putusan Nomor 106/Pid.B.LH/2019/PN.BknBahwa Terdakwa melakukan Penebangan Pohon di kawasan Hutan IzinKonsesi PT.
Teso) bersamadengan beberapa orang Petugas Keamanan PT RAPP State Teso lainnyasedang melakukan patroli di Areal Konsesi Compatemen B 036 TEE PTRAPP State Teso Desa Gunung Sahilan Kecamatan Gunung SahilanKabupaten Kampar, kemudian Saksi Hasnul Basri Als Hasnul dan Saksihalaman 29 dari 42 Putusan Nomor 106/Pid.B.LH/2019/PN.BknHendra Saputra Bin Mustar mendengar suara mesin chainsaw dari dalamhutan.
Teso) bersama dengan beberapa orangPetugas Keamanan PT RAPP State Teso lainnya sedang melakukan patroli diAreal Konsesi Compatemen B 036 TEE PT RAPP State Teso Desa GunungSahilan Kecamatan Gunung Sahilan Kabupaten Kampar, kemudian SaksiHasnul Basri Als Hasnul dan Saksi Hendra Saputra Bin Mustar mendengarsuara mesin chainsaw dari dalam hutan.
133 — 27
,The following shall be considered as consigned directly from the exporting Member State tothe importing Member State:a) goods transported from an exporting Member State to the importingMember State; orb) goods transported through one or more Member States, other than theexporting Member State and the importing Member State, or through a nonMember State, provided that:the transit entry is justified for geographical reason or by consideration related exclusively totransport requirements;ii) the goods
The following shall be considered as consigned directly from the exportingMember State to the importing Member State:c) goods transported from an exporting Member State to the importing Member State; ord) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:iv) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,v) the goods
Direct consignmenta.b.Dasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration
Preferential tariff treatment shall be applied to goods satisfying the requirements ofthirs Chapter and which are consigned directly between the territories of theexporting Member State and the importing Member State.2.
The following shall be considered as consigned directly from the exporting MemberState to the importing Member State:a) goods transported from an exporting Member State to the importing Member State; orb) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements;ii) the goods