ycalCOE VILE Sadll gh gAll Cpe Shall (gle Lats) ol alas Y oll) LY! Elst ce 53alga Axa GUA Les sl) GIS 9 co HN Cal sic! of Amo Sl Ata call!

Membebankan kepada Penggugat untuk membayar biayaperkara ini sebesar Rp. 286.000, (dua ratus delapanpulth Shall Eibe. Eukiah) oooDemikian putusan ini dijatuhkan berdasarkan musyawarahMajelis Hakim pada hari Selasa tanggal 01 Juni 2010 Masehibertepatan dengan tanggal 18 Jumadil Tsaniyah 1431 olehkami Drs. Unang Nur Iskandar, SH. sebagai Hakim KetuaMajelis,Drs. Asnawi, SH. dan Drs.

halaman 115 yang diambil alih sebagai pendapat sendiri olehMajelis hakim manyatakan:ct Ys aeSsley oY SY) Aut all joe Ge lla (8 bolas EN jally GLEAN ae ALY dans 5M shall gliAse 5M AS Mall eit Gh esl Gye alld Ledlig) GIS Lubes G1 all hs Gilasl OS Legey Gaels Gus g Leta!

merupakan Faktur PajakStandar, maka seharusnya Surat Setoran Pajak tersebut adalah sah danvalid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPT MasaPajak Pertambahan Nilai Pemohon Banding;Bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2dari "Offshore Operation and Technical Assistance Agreement" antaraPemohon Banding dengan Mitsubishi Materials Corporation ("MMC")tertanggal 11 Desember 1996 disebutkan bahwa:Halaman 5 dari 23 Halaman Putusan Nomor 612 /B/PK/PJK/2014veveee MMC shall

MMC's services shall beperformed in Japan or elsewhere outside of the Republic Indonesia,Bahwa berdasarkan Section 4 dari Agreement tersebut dinyatakanbahwa:.MMC shall send to PT Smelting an invoice for any of the followingincurred in the prior month.. a) the support fee, b) expenses that arereimbursable by PT Smelting to MMC pursuant to this agreement,Bahwa dalam rangka pemberian jasa di bidang hukum sebagaimanadisebutkan didalam section 2 tersebut di atas, MMC menggunakan jasadari konsultan hukum

PSC antara laindinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.

General and administrative costs, other than direct charges, allocable tothis operation should be determined by a detailed study, and the methoddetermined by such study shall be applied each year consistently.

Themethod selected must be approved by PERTAMINA, and suchapproval can be reviewed peridacly by PERTAMINA and CNW'";"The Last sentence of Article 3.3 of Exibit D the PSC is amended to be:"The Direct and indirect costs incurred by PHE OGAN KOMERING asOperator and TALISMAN in so providing assistance to Operator shall becharged to the Joint Account and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor 947/C.0000/81 tanggal 5 JuniTahun 1981, antara lain dinyatakan:"berdasarkan

ARTHAGRAHA GENERAL INSURANCE, as representative of thecoinsurance shall attend to all matters connected with this coinsuranceincluding processing of claims and premium collection but claimspayment is handled by each coinsurer independently;c. Any agreement of decision which may be made between the assured andPT. ARTHAGRAHA GENERAL INSURANCE in connection with this coinsurance shall be final and binding upon all other coinsurers;d. Any notice which may be given by the assured to PT.

ARTHAGRAHAGENERAL INSURANCE in writing or otherwise shall be deemed as givento all other coinsurers as well ;Hal. 13 dari 20 hal. Put.

HikmahantoJuwana, SH, LL.M, Ph.D sebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago1944, disebutkan this convention shall be open foradherence by members of the united nations and stateswith then, and states which remained neutral during thepresent world conflict kemudian di huruf b disebutkanadherence shall be effected by a notification addressedto the government of the United States of America andshall take effect as from the thirtieth day from the receiptof the notification

by the government of the United Statesof America, which shall notify all the contracting states.Negara Republik Indonesia melalui Kedutaan RepublikIndonesia Serikat untuk Amerika Serikat telahmengirimkan notifikasi tanggal 26 April 1950 dan telahditerima pemerintah Amerika Serikat tanggal 27 April1950, sehingga sesuai ketentuan article 92 maka NegaraRepublik Indonesia telah menjadi anggota ICAO danketentuanketentuan yang terdapat di dalam KonvensiChicago 1944 beserta annexesnya mengikat NegaraRepublik

Article 24 (a)) that fuel and lubricating oils onboard an aircraft of a Contracting State on arrival in theterritory of another Contracting State and retained onboard on leaving the territory of that State shall beexempt from customs duty, inspection fees or similarnational or local duties and charges.

Putusan Nomor 1133/B/PK/PJK/2014negara anggota yang melintasi yurisdiksi negara anggotalainnya.Bahwa dalam angka 2 huruf a, Council Resolution OnTaxation Of Internasional Air Transport disebutkan Withrespect to the taxation of income of internasional airtransport enterprises and taxation of aircraft and othermoveable property, each Contracting State shall, to thefullest possible extent, grant reciprocally, kemudian diangka 3 disebutkan With respect to taxes on the sale anduse of internasional air

Prime Dig shall remit the balance of US$1,500 to BONY to fully settle the expenses.Please note from the request for such payment above, US$ 15,074,025will be settled between BUMA and Prime Dig as premium for earlysettlement of the BUMAPrime Dig intercompany loan.Bahwa dalam suatu usaha atau bisnis adalah sangat lazim apabilapihak yang meminjam dikenakan biaya tambahan atas pelunasanpinjaman yang dipercepat (premium), termasuk dalam pelunasandipercepat Kredit Pemilikan Rumah (KPR) dan Kredit KendaraanBermotor

In the event theBorrower shall be increased to deduct or withhold any Taxes, then thesum payable under this Agreement shall be increased as may benecessary so that after making all required deductions, the Lenderreceives an amount equal to the sum it would have received if no suchdeductions were made";Bahwa berdasarkan Pasal 4 huruf d Peraturan Pemerintah Nomor 138Tahun 2000 tentang Penghitungan Penghasilan Kena Pajak DanPelunasan Pajak Penghasilan Dalam Tahun Berjalan mengatur sebagaiberikut:"Pengeluaran

In the event theBorrower shall be increased to deduct or withhold any Taxes, then thesum payable under this Agreement shall be increased as may benecessary so that after making all required deductions, the Lenderreceives an amount equal to the sum it would have received if no suchdeductions were made";Bahwa berdasarkan Pasal 4 huruf d Peraturan Pemerintah Nomor 138Tahun 2000 tentang Penghitungan Penghasilan Kena Pajak DanHalaman 22 dari 55 halaman.

Putusan Nomor 1156/B/PK/PJK/2016be increased to deduct or withhold any Taxes, then the sumpayable under this Agreement shall be increased as may benecessary so that after making all required deductions, theLender receives an amount equal to the sum it would havereceived if no such deductions were made";Bahwa berdasarkan Pasal 4 huruf d Peraturan PemerintahNomor 138 Tahun 2000 tentang Penghitungan PenghasilanKena Pajak Dan Pelunasan Pajak Penghasilan Dalam TahunBerjalan mengatur sebagai berikut:"Pengeluaran

Party desires to receive services from The SecondParty as broker in order to develop and promote its business and TheSecond Party is willing to furnish The First Party with such service.2) Appointmenta) The First Party hereby appoints The Second Party as broker for TheFirst Party to develope and promote The First Partys business inIndonesia.b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof.3) Duties of The BrokerThe Second Party shall

, when requested by The First Party, renderfollowing services:a) To obtain offers of bids of The First Party to customers or suppliers,andb) To convey offers or bids of The First Party to costumers or suppliers,andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party.In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall serve thebest

interest of The First Party.4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract, asentire and full payment for the consideration of the services provided byThe Second Party under this agreement, brokerage calculated iniaccordance with rates stipulated in the schedule A attached here towhich is an integral part of this agreement.3. bahwa

Bahwa berdasarkan article empat puluh tiga EU VAT Directivetentang General Rules Place of Supply of Service dinyatakanbahwa the place of supply of service shall be deemed to be theplace where the supplier has established his business or has afixed establishment from which the service is supplied, or, in theHalaman 24 dari 42 halaman Putusan Nomor 414/B/PK/PJK/201722.3.22.4.22.0.22.6.absence of such a place of business or fixed establishment, theplace where he has his permanent address of usually

pengiriman sebesar Rp374.722.625, (tiga ratus tujuh puluh empat juta tujuh ratus dua puluh dua ribuenam ratus dua puluh lima rupiah) sesuai dengan Surat Tagihan Invoice No.INV SMG 190163 A tertanggal 30 November 2019;Bahwa berdasarkan ketentuan pembatasan pertanggungjawaban yang diaturdalam Ketentuan Perdagangan Umum (General Trading Conditions) dalam"Section General Condition Clause Nomor 15 and 16 The FIATA Rules forFreight Forwarding Services menyebutkan :15 (i). in no circumstances whatsoever shall

the company be liableto the customer or owner for consequential loss or loss ofmarket however caused;(ii).Without prejudice to any other conditions herein orother defences which may be open to the company, Inno circumstances whatsoever shall the company be liable tothe customer or owner for delay or deviation however caused inasum in excess of twice the company own charges in respectof the relevant transaction;16 in no case whatsoever shall any liability of the Company,however arising, and notwithstanding

A sum at the rate of USD 1,000.00per tonne of 1,000 kilos onthe gross weight of the relevant goods, whichever shall be theleast.Terjemahan bahasa Indonesia :15 (i). Dalamsituasi apa pun Perusahaan tidakberkewajiban kepada Pelanggan atau Pemilikatas kehilangan ikutan ataukehilangan pasar oleh sebab apa pun;(ii). Tanpa mengurangi syarat lain apa pun yang tertera disiniataupembelaanpembelaan lain yang mungkin terbukabagi Perusahaan.

Jumlah nilai sebesar USD 1.000,00 per ton dari 1.000 kilo bobotkotor barangbarang yang bersangkutan, mana yang palingsedikitKemudian dalam Section 2 The Company As Forwarding AgentClauseNomor 25 dalam aturan a quo menyebutkan :25 The company shall not be liable to the customer or owner for loss ordamage arising from any noncompliance or miss compliance with thecustomer's or owner's instruction or for any failure to perform whetherwholly or in part their obligation (whether such obligation arise in

Danmenurut Dr.Mushtofa Husni As Sibaai dalam kitabnya AlMarah Bainal Fighiwal Qonun halaman 100, dan kemudian diambil alih oleh Majelis Hakim sebagaipertimbangannya sendiri sebagai berikut :UG gl GUS Spal G1 5a Veta Co Lead GS Lage 9 Cynta Like Gas Elala nd ud VyCoad dl Sad Que 95 Op We ous Ape gl AB Shall gi Go) Gl) Ge Aig ld Ugoy) tis Vig Aig plabl dns da 45 Lal SAI It Legis tally JSArtinya : Dan tidak baik mengumpulkan dua orang suami isteri yangkeduannya saling bertengkar, apapun sebabnya pertengkaran

Musthafa As Sibai, halaman 100 yang berbunyi :ct Ys eS ghey VY) Aa gh all pe ye alld Lola 1 pills GLEAN ae adiaty Ae g ll shall oldAang jl Aa Shall ett GF pull (yo Ail Leal gh GIS ybed g1 jill Nae Glad OG Lage y Queelile Gu gLeiaSNM y 445 Labll dane apy atl!

PA.Utj.ketentuan Pasal 105 huruf (a) Instruksi Presiden Republik Indonesia Tahun1991 Tentang Kompilasi Hukum Islam menyatakan bahwa pemeliharaananak yang belum mumayyiz atau belum berusia 12 tahun adalah hak ibunya,dan menurut keterangan kedua saksi kondisi anak tersebut sehat dan baikdalam asuhan Penggugat, oleh karenanya berdasarkan pertimbanganpertimbangan tersebut di atas, dan hanya semata demi kemaslahatan sertauntuk mengedepankan prinsip kepentingan terbaik bagi anak (the bestinterests of the child shall

Jamal Ponentino, lahir tanggal5 Juni 2010, sementara dengan perceraian ini antara Penggugat danTergugat tidak mungkin lagi akan hidup bersama dalam satu atap sebagaisuami istri untuk mengasuh anak a quo, maka demi kemaslahatan anak danuntuk mengedepankan prinsip kepentingan terbaik bagi anak (the bestinterests of the child shall be a primary consideration) sebagaimana prinsipuniversal tentang perlindungan anak menurut ketentuan Pasal 3 KonvensiHakhak Anak PBB Tahun 1989 (Convention on the Rights

lebih ringan sebagaimana terdapat dalam kitab a/Asybah wa anNazhairyang selanjutnya diambil alih sebagai pendapat Majelis Hakim dalam memutusperkara ini sebagai berikut:Lag) GIS LI ada Legals) (6.9) Glituds Qa jbo 141Artinya: Apabila terjadi dua mudharat harus diambil mudharat yang lebihringan.Menimbang, bahwa Majelis Hakim perlu mengambil alin pendapat Dr.Musthafa As Sibai dalam Kitab Al Marah bainal Figh wal Qanun halaman 100sebagai berikut :Anh Gl we Ge alld Lae EI Gilly Glas ae aia Asa 5 5il shall

oliEl all Nae Gilul GSs Lege y Qyatablile Gu Elotal Cd AY s agS sly YMCal Cans leds Gn Aang 5 AE Shall ce Go) gk ye Ald Lgl gl GIS plaJ) SY!

Nomor 1322 K/Pdt/2017However, Channel Provider shall have the right to bring any collectionsrelated claims against AORA in the courts of Indonesia under IndonesianLaw;Terjemahan bebasnya adalah sebagai berikut:Namun demikian, Penyedia Saluran Televisi berhak untuk mengajukanklaim terkait segala penagihan sejumlah uang terhadap AORA padaPengadilan di Indonesia berdasarkan Hukum Indonesia,10.

Nomor 1322 K/Pdt/2017This Term Sheet shall be construed under the substantive laws (andnot the law of conflicts) of the State of California, United of America.All actions or proceedings based upon or resulting from this TermSheet shall be submitted to the International Chamber of Commerce (the"ICC") for arbitration under its Rules of Conciliation and Arbitration (the"Rules").

Such arbitration shall be held in Los Angeles, California, UnitedStates of America, in the English language;Terjemahan bebasnya adalah sebagai berikut:Perjanjian "Term Sheet' ini seharusnya ditafsirkan di bawah hukumsubstantif Negara Bagian California Amerika Serikat Semua tindakanyang didasarkan atau diakibatkan dari perjanjian ini harus diajukan kepadaArbitrase Kamar Dagang Internasional (ICC) di bawah Peraturan Konsiliasidan Arbitrase (Peraturan).

L'Oreal shall execute and sign all confirmative deedsand documents necessary to comply with formalities which might be required bythe laws and regulations prevailing in the Territory to make such exploitationright valid and enforceable against third parties.Bahwa sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.membebani Pemohon Banding royalty karena Pemohon Banding mempunyaihak untuk memasarkan barangbarang yang berteknologi serta menggunakanmerek dagang tertentu.

Putusan Nomor 399/B/PK/PJK/2013Upon Licensee's request, L'Oreal shall execute and sign allconfirmative deeds and documents necessary to comply withformalities which might be required by the laws and regulationsprevailing in the Territory to make such exploitation right validand enforceable against third parties.Sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.France membebani Pemohon Peninjauan Kembali royalti karenaPemohon Peninjauan Kembali mempunyai hak untuk memasarkanbarangbarang

di dalam perjanjian tersebut keberatan melalui pemberiansurat tertulis paling lambat 6 (enam) bulan sebelum masa daluarsaberakhir pada 1 (satu) tahun periode.Bahwa hal tersebut telah membuktikan pendapat Majelis HakimPengadilan Pajak atas masa berlaku perjanjian Licensed Agreementadalah tidak benar dan dapat menyebabkan intrepretasi yangberbeda.Bahwa Pemohon Peninjauan kembali telah menjelaskan selamaproses banding atas butir 1.2 dalam Licensed Agreement yangmenyatakan bahwa:"License trademark shall

mean cosmetic, hygiene and toiletryproducts manufactured in accordance with the Technology (ashereafter defined) and that the parties have agreed to market in theTerritory under the Licensed trademark"Dan butir 1.4 dalam Licensed Agreement yang menyatakan bahwa:"Technology shall mean all proprietary information developed byL'Oreal in connection with the composition and/or manufacture ofLicensed Products, and relating more particularly to .formulae withthe relevant operating instructions, as well

Atas status kepemilikantersebut, L'Oreal SA France berhak untuk melakukan transferteknologi sesuai butir dalam Licensed Agreement sebagai berikut:"Transferred Technology" shall mean all proprietary informationdeveloped by L'Oreal in connection with the composition and/ormanufacture of Licensed Products, and relating more particularly toformulae with the relevant operating instructions, as well as qualitystandards and testing techniques and all appropriate technicalinstructions (directions for use

Salah satuprinsipnya yang terkenal adalah "No free man shall be seized, orimprisoned, or disseised, or outlawed, or exiled, or injured in any way, norwill we enter on him or send against him except by the lawful judgment ofhis peers, or by the law of the land" (semua orang tidak dapat dipenjarakanatau diasingkan, direbut kebebasannya tanpa proses hukum yangdilakukan secara adil berdasarkan hukum yang berlaku).

Adapun ketentuan dimaksud adalah sebagaiberikut :*Pasal 14 angka 3 huruf a (mengenai hak yang dilanggar),Halaman 10 dari 25, Putusan No.2/Pid.Pra/2017/PN.DPs.In the determination of any criminal charge against him, everyone shall beentitled to the following minimum guarantees, in full equality :a) To be informed promptly and in detail in a language which beunderstands of the nature and cause of the charge against him ;Terjemahannya :Dalam penentuan suatu tindak kejahatan, setiap orang berhak atasjaminanjaminan

*Pasal 2 angka 3 huruf a dan b (mengenai janji negara untuk menjaminpemulihan hak yang dilanggar) :Each State Party to the present Covenant undertakes :a) to ensure that any person whose rights or freedoms as hereinrecognized are violated shall have and effective remedy,notwithstanding that the violation has been committed by personsacting in an official capacity;b) To ensure that any person claiming such remedy should have his rightthereto determined by competent judicial, adminitrative or egislativeauthorities

However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest;3.

Notwthstanding the provisions of paragraph 2, interest arising inone of the two States shall be taxable only in the other State to theextent that such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authorities thereof; or(ii) the Central Bank of the other State; or(ili) a financial institution omed or controlled by the Government ofthe other State, including political subdivisions and localauthorities thereof; or(iv) any resident of the other

Notwthstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if theBeneficial Owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsHalaman 19 dari 40 halaman. Putusan Nomor 218/B/PK/PJK/2014or is paid in connection wth the sale on credit of any industrial,commercial or scientific equipment;5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4;5.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemptionfrom, or a reduction of tax shall not apply if more than 50 percent of such income is used to satisfy claims by such persons(including interest, royalties, development, advertising, initialand travel expenses, and depreciation of any kind of businessassets including those on immaterial goods and processes),8.2.

broker in order to develop and promote its business and TheSecond Party is willing to furnish The First Party with such service;Halaman 5 dari 43 halaman Putusan Nomor 231/B/PK/PJK/20162) Appointmenta) The First Party hereby appoints The Second Party as broker forThe First Party to develope and promote The First Partys businessin Indonesia,b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof;3) Duties of The BrokerThe Second Party shall

, when requested by The First Party, renderfollowing services:a) To obtain offers of bids of The First Party to customers orsuppliers, andb) To convey offers or bids of The First Party to costumers orsuppliers, andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party;In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall servethe best

interest of The First Party;4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract, asentire and full payment for the consideration of the services provided byThe Second Party under this agreement, brokerage calculated iniaccordance with rates stipulated in the schedule A attached here towhich is an integral part of this agreement;3. bahwa

Bahwa berdasarkan article empat puluh tiga EU VAT Directivetentang General Rules Place of Supply of Service dinyatakanbahwa the place of supply of service shall be deemed to be theplace where the supplier has established his business or has afixed establishment from which the service is supplied, or, in theabsence of such a place of business or fixed establishment, theplace where he has his permanent address of usually resides;Halaman 24 dari 43 halaman Putusan Nomor 231/B/PK/PJK/20163. 25.Bahwa

Anh al je ye ll 8 Ga Lelae g) lly GLEAN ae aay das II shall Gli48 Mall cold GO) pl yo tld LHL! GIS yaad EI AI he Glau OS Lage Guede Qu Elelal QANow) 5 AitLalall re aay atlyal jal (Sy Legis aah s JS) Gage atl Jel Gua SN Ode Gn LalArtinya: Sesungguhnya kehidupan suami isteri tidak akan tegak denganHal. 4 dari 7 hal. Putusan Nomor 66/Pdt.G/2015/PTA.