Invoice: NXH132572, tgl. 2208201310Tidak dicontreng issued retroactively13 Tidak dicontreng Third Party Invoicingbahwa berdasarkan Rule 7 Attachment A Revised Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area diketahui bahwa:The Issuing Authorities shall, to the best of their competence and ability, carry out proper examination ofeach application for the Certificate of Origin (Form E) to ensure that:(a) The application and the Certificate of Origin

Certificate of Origin (Form E), and signed by theauthorised signatory;(b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;(c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;(d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;(e) Multiple items declared on the same Certificate of Origin (Form E) shall

Hal ini dapat dilihat padaPasal 1 mengenai Definitions (Definisi), halaman 31, paragraph ke2Perjanjian Kredit Sindikasi No. 159 (vide Bukti P1) yang berbunyisebagai berikut:"Scheduled Completion Date: means the date that Project Completionis required to occur pursuant to this Agreement, which date shall benot later than the 31st (thirty first) day of December 1996 (onethousand nine hundred and ninety six), unless the Majority Lendersotherwise agree in writing.Dengan terjemahan dalam Bahasa Indonesia

Raya BekasiKm. 28, Medan Satria Village, Bekasi, West Java, hereinafter referredto as "Defendant Ill";(Defendant , Defendant Il and Defendant Ill shall be hereinafterreferred to as "Defendants");he substance of the case and arguments in this present civil case areas follows:1. Whereas on 19th December 1994 Defendant , for the time being havingthe name PT.

This is in line with the stipulation of Article 613of the Criminal Code of Civil, which states as follows:"Credits transfer on the name and other intangible materials, shall beconducted by way of an authentic deed or in private, by which rightsover the materials are transferred to other persons.Such transfer for the debtors shall not cause any harm, but otherwiseafter such transfer is notified to him, or in writing approved andacknowledged."

Transferring of each credits with a transmittal letter, shall be conductedby submitting of the letter; transferring of each receivable with anappointment letter, shall be conducted by submitting the letter andsupported by an endorsement. "7. Whereas therefore the entire payment obligations of Defendant toHSBC, PT. Bank Dharmala, and PT. Bank Niaga are obliged to befulfilled by Defendant to Plaintiff based on the credit assignmentagreement (cessie) as mentioned above (see Exhibit P1 to P5).8.

Construction planning business shall provide planning servicesupply which consists of a series of activities or parts from thoseHalaman 19, Putusan No. 385/Pdt/2016/PT SMG16.17.activities through the preparation of contract document ofconstruction works." Construction implementation service shall provide implementationservice in construction works or parts of those activities starts frompreparation of a field through final submission of the constructionwork."

Asuransi Jiwa SequisLife (the "Reprsentative") yang berbunyi :7.1 "The Representative shall be entitled to receive in respect of itsservices herein during the continuance of this Agreement aCommission and Trailer Fee to be agreed in witing between thePrincipal and the Representative f rom time to time.7.2 Commission shall be payable only in respect of applications f orthe subscription of the Units accepted by the Principal inaccordance wth Clause 3"Halaman 16 Alinea ke4 dan 5: "bahwa dengan demikian

SchroderInvestment Management Indonesia dengan Termohon PeninjauanKembali (semula Pemohon Banding), disebutkan :"The Representative shall be entitled to receive in respect of itsservices herein during the continuance of this Agreement aCommission and Trailer Fee to be agreed in witing between thePrincipal and the Representative from time to time."Hal 12 dari 21 hal. Put.

Putusan Nomor 776/B/PK/PJK/2012Paragraph 365: "Payments made by the buyer for the right to distribute or resellthe imported goods shall not be added to the price actually paid or payable forthe imported goods if such payments are not a condition of the sale for export tothe country of importation of the imported goods";Terjemahan : "Pembayaran yang dilakukan pembeli atas hak untukmendistribusikan atau menjual kembali barang impor tidak ditambahkan padaharga yang sebenarnya dibayar atau terhutang

Oleh karena itu, royalti tidak perlu ditambahkan pada hargayang sebenarnya dibayar atau seharusnya dibayar sebagaimana yangdimaksud pada Article 8.1 (c) ";Commentary on the GATT Customs Valuation Code, Paragraph 365 :"Payments made by the buyer for the right to distribute or resell the importedgoods shall not be added to the price actually paid or payable for the importedgoods if such payments are not a condition of the sale for export to the countryof importation of the imported goods ";Terjemahan

However, the charges for the right to reproducethe imported goods in the country of importation shall not be added tothe price actually paid or payable for the imported goods in determiningthe customs value;Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payablefor the imported goods if such payments are not a condition of the salefor export to the country of importation of the imported goods;Adapun terjemahannya

Sherman, Heinrich Glashoff, ICC PublishingKluwerTaxation Publishers, 1988; "Commentary") (terlampir sebagai BuktiPemohon 9) yang dikutip oleh Majelis Pengadilan Pajak berbunyi sebagaiberikut:ee) Distribution rightsThe Notes (N 87) also slate dial thatPayments made by lite buyer for the right to distribute or resell liemportcd goods shall not be added to the price aciually paid or payable forthe imported goods if such payments are nol a condition of the sale forexport to lie country of importation

pembayaranpembayaran royalti kepada Pemberi lisensi X;Ketentuan terkait dari perundangundangan di Kanada, dalam hal ini,bagian 48 dari Undangundang Bea Cukai, sebagaimana dikutip dibawahini, dan sangat mengikuti Pasal 8 (1) (c) dari Customs Valuation Code:"48(1) Subject to subsection (6), the value for duty of goods sold is thetransaction value of the goods if the goods are sold for export to Canadaand the price paid or payable for the goods can be determined...(4) The transaction value of goods shall

ICTA, menginformasikan pihak lainnya apabila telah terjadi ciderajanji oleh salah satu pihak, memberikan instruksi, mengambil tindakan, dan jugamenentukan kebijakan apabila diperlukan;Bahwa lebih lanjut, Surat Keterangan Domisili (SKD) Nordea Bank AB (publ)telah Pemohon Banding sampaikan pada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall

thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein";Pasal 11 ayat (1)"Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State";Pasal 11 ayat (2)"However, such interest may also be taxed in the Contracting State in which itarises, and according to the laws of that State, but if the recipient is thebeneficial owner of the interest the tax so charged shall

The competent authorities of the ContractingStates shall by mutual agreement settle the mode of application of thislimitation";Pasal 11 ayat (5)"The term "interest" as used in this Article means income from debtclaims ofevery kind, whether or not secured by mortgage, and whether or not carrying aright to participate in the debtor's profits, and in particular, income fromgovernment securities and income from bonds or debentures, includingpremiums and prizes attaching to such securities, bonds or debentures

sebagainya; Selisin kurs atas pinjaman dalam valuta asing (sepanjang selisin kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA disebutkan juga bahwa:Halaman 10 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017"interest shall

Pemohon Banding berdasarkan fee /etter yangmerupakan penetapan biaya atas jasajasa yang diberikan olehHalaman 15 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017Technical Committee, Insurance Coordinator, Intercreditor Agent,Facility Agents, Security Agent, Trustee dan Account Banks yangbertindak dalam kapasitasnya yang hak dan kewajiban masingmasing penerima penghasilan diatur dalam Bagian 13 mengenaiKetentuan Agen Umum dan Rekening Bank ICTA Terjemahan, yangjuga telah menentukan bahwa "interest shall

In the case of any such requirement,CONTRACTOR shall pay the required amount when due, andPERTAMINA shall use best efforts to cause theGoverment to reimbuse CONTRACTOR for such paymentpursuant to Decision No. 766, within three Months of suchpayments.

Value added tax on goods and services obtained withinIndonesia shall be deferred during the preproduction period,and all value added taz incurred by Contractor (eithercurrently due or deferred under Decision No. 766) shall bereimbursed by the Government pursuant to Decree No. 49and Decision No. 766.

No. 74 B/PK/PJK/200440mencantumkan peraturanperaturan yang menjadi dasarpenundaan Pajak Pertambahan Nilai, sebagai berikut:..Value added tax on goods and services obtained withinIndonesia shall be deferred during the preproduction period,and all value added tax incurred by Contractor (eithercurrently due or deferred under Decision No. 766) shall bereimbursed by the Goverment pursuant to Decree No. 49 andDecision No. 766.

Republic OfSingapore For The Avoidance Of Double Taxation And The Prevention OfFiscal Evasion With Respect To Taxes On IncomeArticle 12 paragraph (1)Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Article 12 paragraph (2)However, such royalties may be taxed in the Contracting State in whichthey arise, and according to the law of the State, but if the recipient is thebeneficial owner of the royalties, the tax so charged shall

equipment, or forinformation concerning industrial, commercial or scientific experience.Article 12 paragraph (8)Where, owing to a special relationship betwen the payer and the beneficialowner or between both of them and some other person, the amount of theroyalties paid, having regard to the use, right or information for which theyare paid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, theprovisions of this article shall

Inthat case, the excess part of the payments shall remain taxable accordingto the laws of each Contracting State, due regard being had to the otherprovisions of this Agreement..

Dan Pasal 28 D ayat (1) Setiap orang berhak ataspengakuan, jaminan, perlindungan, dan kepastian hukum yangadil serta perlakuan yang sama dihadapan hukum;UU No. 12 Tahun 2005 tentang Pengesahan InternationalConvenant on Civil and Political Right (ICCPR) Pasal 10 ayat (3)dan Pasal 26 yang berbunyi:Pasal 10 ayat (3), The penintentiary system shall comprisetreatment of prisioners the essential aim of which shall be theirreformation and social rehabilitation.

In this respect, the law shall prohibitany discrimination and guarantee to allpersons equal andeffective protection against discrimination on any ground such asrace, colour, sex, language, religion, political or other opinion,national or social origin, property, birth or other status;The United Nations Standard Minimum Rules for Treatment ofPrisioners (The Nelson Mandela Rule,) . Rule of GeneralApplication, Pasal 2 berbunyi:Rule 2. 1. The present rules shall be applied impartially.

The religious beliefs andmoral precepts of prisoners shall be respected. 2. In order for theprinciple of nondiscrimination to beput into practice, prisonadministrations shall take account of the individual needs ofprisoners, in particular the most vulnerable categories in prisonsettings. Measures to protect and promote the rights of prisonersHalaman 18 dari 88 halaman, Putusan Nomor 136/G/2020/PTUNJKTwith special needs are required and shall not be regarded asdiscriminatory;c.

Pasal 28 D ayat1: Setiap orang berhak atas pengakuan, jaminan, perlindungan dankepastian hukum yang adil serta perlakuan yang sama dihadapan hukum.UndangUndang Nomor 12 Tahun 2005 tentang Pengesahan InternationalConvenant Civil and Political Right (ICCPR) Pasal 10 ayat 3 dan Pasal 26.Pasal 10 ayat 3: The penintentiary sytem shall comprise treatment ofprisoners the essential aim of which shall be their reformation and socialrehabilitation.

Rule 2.1 The present rule shall be applied impartially.Their shall be no discrimination on the ground of race, colour, sex, language,political or orther opinion, national or social origin, property, birth, or anyother status.

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and 9 of the foot.

Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

The number of arbitrators shall be one. The placeof arbitration shall be Singapore. The language used in the arbitralproceedings shall be English. The award shall be final and binding on theParties and may be recognized and enforced in any court having jurisdiction:hal 9 dari 30 hal put.

(vide buktiP12);Kelalaian tersebut adalah jelasjelas merupakan pelanggaran atas kewajiban hukum TergugatI/ CCA berdasarkan Pasal 4.02 TALA yang menaytakan sebagi berikut (kutipan):Within 120 (one hundred twenty) days after the close of each Fiscal Year, the Club shall submit to Owner,an Annual Profit and Loss Statement and Balance Sheet of the Club certified to be true and correct by theClubs Genral Manager, and which shall have been audited by such form of independent public acountats ofrecognized

Adapun ketentuan Pasal 3.03 junctoPasal 3.04 Addendum TALA menyebutkan sebagai berikut:Pasal 3.03 Addendum TALA (kutipan):CCA shall have the responsibility and authority to determine operating policies and procedures,standards of operation, membership programs, standards of services and maintenance, pricing andother policies and procedures, and to perform any act on behalf of Owner necessary or desirable forthe operation and maintenance of the Club Project;Terjemahan resmi adalah sebagai berikut:

commence on the date hereof and shall expire onthe day which is the tenth (1(f) anniversary of such date unless this agreement shall be terminated forwhatever reason prior to such expiry date;2 Upon the expiry of earlier termination of this agreement, the sub license shall cease to be entitled toany benefits under this Agreement including without limitation the sub licence granted hereunder to use theTrade name and the right to the Asociated Club PrivilegesTerjemahan resmi adalah sebagai berikut

Saidsixty (60) days period shall be extended by the number of days the defaulting party isprevented from curing the default due to unavoidable delays, defined as any suffered bythe defaulting party due to labor disputes, unavoidable accidents, injunctions by thirdparties, civil disturbances, riots, fire and other casualties, acts of goods and otherconditions beyond the control of the defaulting party.

Notwithstanding the foregoing, it isspecifically agreed that unavoidable delays shall not apply the payment of money..."

Adapun bentukdan materinya mengacu pada konvensi internasional danketentuan lainnya serta ketentuan perpajakan nasional masingmasing negara.Persetujuan Penghindaran Pajak Berganda (P3B) atau TaxTreaty IndonesiaAustralia, yang mengatur :Article 1:This Agreement shall apply to persons who are residents of oneor both of the Contracting States.Article 4:1.

A person is not a resident of one of the Contracting statesfor the purposes of this Agreement if the person Is liable totax in that State in respect only of income from sources inthat State.Article 5:An enterprise shall not be deemed to have a permanentestablishment merely by reason of :(a) The use of facilities solely for the purpose of storage ordisplay of goods or merchandise belonging to theenterprise; or(b) The maintenance of a stock of goods or merchandisebelonging to the enterprise solely

merchandisebelonging to the enterprise solely for the purpose ofprocessing by another enterprise; or (d) the maintenance ofa fixed place of business solely for the purpose ofpurchasing goods or merchandise, or for collectinginformation, for the enterprise; or(e) The maintenance of a fixed place of business solely for thepurpose of activities which have a preparatory or auxiliarycharacter for the enterprise, such as advertising or scientificresearch.Article 7:The profits of an enterprise of a Contracting State shall

Putusan Nomor 1143/B/PK/PJK/2016(c) Other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment.Article 12:1.Royalties arising in one of the Contracting States, beingroyalties to which a resident of the other Contracting State isbeneficially entitled, may be taxed in that other State.Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged shall

not exceed :(a) in the case of royalties described in subparagraphs 3 (b)and (c), and to the extent to which they relate to thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(6b) in all other cases 15%.The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations.The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, tothe extent to which they are made as consideration

pihak tidak bersedia lagi meneruskankehidupan rumah tangga dengan pasangannya, maka akan sulit untukmencapai visi dan misi membentuk rumah tangga yang sakinah, mawadah danrahmah, dan Majelis Hakim menilai perceraian lebin maslahat untuk keduabelah pihak dibandingkan meneruskan perkawinan itu sendiri;Menimbang, bahwa Majelis Hakim perlu mengambil alih pendapat Dr.Musthafa As Sibai dalam Kitab Al Marah bainal Figh wal Qanun halaman 100sebagai berikut :Anh aly Ge dad Lilac gl pally GRAN ao ay Ase jll shall

al oes Sl eke On Aaa 9 5) Ad Shall cet GF ll yo ail Lydd gh GIS alesJ) sy 5 Ais Lebel) dae apy Atleal jal Sy pb Logie aly US) cigy allArtinya : Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan, selain itu justru akan menimbulkanbahaya yang serius terhadap pendidikan anakanak dan perkembanganmereka, dan tidak ada kebaikannya mengumpulkan dua orang yang salingmembenci.

Dalil syar'i dalam Kitab Madaa Hurriyatuz Zaujaini fith Thalaaq Juz halaman 83, yang kemudian diambil alin sebagai pendapat majelis hakimsebagai berikut:Lgad bis tea aly Gem g Sl) Shall qo ewei Gum (GUal) pli plays JUGS) hyOF C90 Oe Boge Tig Ab Qual Cuny che Vy GibaiTig OLS alle fap g srgall Garulls Gums jl dal ple aSay OI cline yf piu4d) set)Artinya : Islam memilih lembaga thalaq/cerai ketika rumah tanggasudah dianggap goncang serta dianggap sudah tidak bermanfaat laginasehat/perdamaian, dan hubungan

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact with the putes aieconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the Poot.

Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not new or original if they do not significantly differ fromknown designs or combinations of known design features. Membersmay provide that such protection shall not extend to designs dictatedessentially by technical or functional considerations."Terjemahan bebasnya:"Anggota vajib memberikan perlindungan desain produk industri yangbaru atau asli.

Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not newor original if they do not significantly differ from knowndesigns or combinations of known design features.

give effect to the provisions of this Agreement.Members may, but shall not obliged to, implement in their law moreextensive protection than is required by this Agreement, providedthat such protection does not contravene the provisions of thisAgreement.

Members shall be free to determine the appropriatemethod of implementing the provisions of this agreement withintheir own legal system and practice.Terjemahan bebasnya:Negara anggota akan menindaklanjuti ketentuanketentuan padaPerjanjian ini.

Members mayprovide that such protection shall not extend to designs dictatedessentially by technical or functional considerations.Terjemahan bebasnya:Negara anggota harus memberikan perlindungan desain industri yangbaru atau asli. Negara anggota dapat menetapkan bahwa desain tidak baruatau asli jika mereka tidak secara signifikan berbeda dari desain yangsudah ada atau kombinasi dari fitur desain yang sudah ada.

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the ui per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Maximum tenor:up to 1 (one) month ;The aggregate outstanding amount of the Facilities under thisAgreement together wth the foreign exchange facilityprovided by the Lender to the Borrower under offer letter No.LA/CA/1280/2006 dated 8 June 2006, with all itsamendments, shall not exceed the maximum amount of US$3,000,000 (United States Dollars Three Million) at any point oftime."

in its absolute discretion toterminate the Facilities and/or request repayment ondemand without any obligation to give the reasonsthereof and the Borrower shall wthin 5 (five)Business Days after receipt of such demand repaythe entire amount of the Facilities together wth allinterests, costs and expenses due and payable bythe Borrower to the Lender under this Agreement ;6.3 The Borrower may prepay the whole or any part ofthe principal amount or integral multiple ofUS$50,000.

(United States Dollars fifty thousand) orany other amounts as may be agreed by the Lenderby giving a 3 (three) Business Days prior wittennotice to the Lender to that effect, provided alwaysthat such prepayment must be made on InterestPayment Date and must be accompanied by accruedinterest on the amount prepaid and prepayment feeas the Lender may determine at its sole discretion ;6.4 Any prepayment notice given by the Borrowerpursuant to Article 6.3 shall be irrevocable, shallspecify the date upon

EVENTS OF DEFAULT;The Lender may, wthout prejudice to its other rights hereunder,terminate its obligation to make the Facilities availablewhereupon the shall be reduced to zero and declare all principalamounts outstanding under the Facilities, together wth allaccrued interest and other moneys payable hereunder,immediately due and payable, whereupon the same shall eitherimmediately or in accordance wth such declaration becomerepayable, if any of the followng events (each being separatelydefined as

an "Event of Default") shall occur ;a. any amount due to the Lender hereunder or under anySecurity Documents is not paid wthin 5 (five) BusinessDays after the due date for payment, in the currency and inthe manner specified herein or therein; or."

Lebih lanjut, SKD Nordea BankFinland Plc, Singapore Branch (Finlandia), SKD Skandinaviska EnskildaBanken (Swedia) dan SKD Mizuho Corporate Bank (Jepang) telah PemohonBanding serahkan pada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran PajakBerganda (Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through

a permanent establishment situated therein";Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (TaxTreaty) antara Indonesia dan Finlandia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran PajakBerganda (Tax Treaty) antara Indonesia dan Jepang, diatur bahwa

:"The profits of an enterprise of a Contracting State shall be taxable only inthat Contracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Bahwa dalam S756/PJ.312/2001 menyebutkan bahwa usaha aktifmengharuskan adanya aktivitas nyata yang merupakan suatu proses produktifyang menghasilkan barang atau jasa yang dapat diperjualbelikan kepada pihaklain secara komersial, berdasarkan praktek yang lazim;Bahwa dengan demikian

Putusan Nomor 1873/B/PK/PJK/2017Ketentuan Agen Umum dan Rekening Bank ICTA Terjemahan, yangjuga telah menentukan bahwa "interest shall be construed so as toinclude any financing charge or cost (howsoever described butexcluding other fees, commitment commission, costs or expenses)calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which such indebtedness isoutstanding.

Putusan Nomor 1873/B/PK/PJK/2017dan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall be construed so as to include any financingcharge or cost (howsoever described but excluding other fees,commitment commission, costs or expenses) calculated withrespect to the amount of any indebtedness for borrowed moneyand anyperiod for which such indebtedness is outstanding.

Berikut adalah kutipan dari ketentuan Pasal 25ayat (1) TRIPs.Pasal 25 ayat (1) Perjanjian TRIPs:"Members shall provide for the protection of independently created industrialdesigns that are new or original. Members may provide that designs are notnew or original if they do not significantly differ from known designs orcombinations of known design features.

Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not new or original if they do not significantly differ from knowndesigns or combinations of known design features.

Members may providethat such protection shall not extend to design dictated essentially bytechnical or function considerations.Bahwa dengan demikian pengertian tidak sama dalam Pasal 2 ayat (2)UndangUndang Nomor 31 Tahun 2000 adalah "berbeda secara signifikan,dst...MENGADILI Mengabulkan permohonan kasasi dari Pemohon Kasasi: HONDA GIKENKOGYO KABUSHIKI KAISHA tersebut;Halaman 24 dari 59 hal. Put.

Berikut adalah kutipan dari ketentuan Pasal 25ayat (1) TRIPs;Pasal 25 ayat (1) Perjanjian TRIPs:Members shall provide for the protection of independently created industrialdesigns that are new or original. Members may provide that designs are notnew or original if they do not significantly differ from known designs orcombinations of known design features.

Members may provide that suchprotection shall not extend to designs dictated essentially by technical orfunctional considerations";Terjemahan bebasnya:Anggota wajiob memberikan perlindungan desain produk industri yang baruatau asli. Anggota dapat menetapkan bahwa desain tidak baru atau asli jikamereka tidak secara signifikan berbeda dari desain atau kombinasi dari fiturdesain dikenal.