Putusan Nomor 74/B/PK/PJK/201 7The 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.

Putusan Nomor 74/B/PK/PJK/201 7The 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 ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik;Berdasarkan fakta, uraian

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau 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) 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;Halaman 27 dari 30 halaman.

(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, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding(sekarang Pemohon Peninjauan Kembali) dapat masuk pos 64.02,karena pada bab 64

This is especially true wth regard to intangibles such as trademarks,which have value in the marketing phase after the goods pass through Customsinto the country of importation ";Terjemahan : "Walaupun pembayaran atas hak, informasi atau jasasebenarnyadisebut royalti atau biaya lisensi, hubungan pembayaran tersebut denganbarang impor atau penjualan ekspor mungkin tidak ada untuk dapatmenambahkan pembayaran tersebut.

This is especiallytrue wth regard to intangibles such as trademarks, which have value in themarketing phase after the goods pass through Customs into the country ofimportation ";Terjemahan : "Walaupun pembayaran atas hak, informasi atau jasa sebenarnyadisebut royalti atau biaya lisensi, hubungan pembayaran tersebut denganbarang impor atau penjualan ekspor mungkin tidak ada untuk dapatmenambahkan pembayaran tersebut.

Importer , manufacturer M and othersuppliers are all unrelated;Importer I, on the other hand, is related to Appellant C which holds theright of a trademark. Under the terms of a contract between and C, Ctransfers the right to use the trademark to against a royalty payment;Importer furnishes manufacturer M and other suppliers wth labelsbearing the trademark which are affixed to the sports bags before theimportation;Is the royalty related to the goods being valued?

Namun demikian, sepanjang Pemohonmembeli barang yang membawa merek dagang Billabong dari pemasokindependen, advisory opinionini jelas berlaku bagi perkara ini juga;1.Importer enters into a license/royalty agreement wth license holder Lestablished in country X under which I agrees to pay L a fixed sum ofroyalty for each pair of shoes bearing the trademark of L imported intothe country or importation. License holder L provides art and designwork relating to the trademark.

The Deputy Minister used similar language like"true connection", "effective control", "practical" and "logical" to describethe manner in which the royalties that Matte! Canada paid to licensor Xcould constitute "a condition of the sale of the goods for export toCanada" as between Mattel US and Mattel Canada.

Putusan Nomor. 245/B/PK/PJK/2012Sesuai Tax Treaty Indonesia Singapura Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which it arises, and according to thelaws of that State but if the recipient is the beneficial owner of the interest, thetax so charged shall not exceed 10 per cent

bunga tersebut dalam tahun 2006,sehingga seharusnya tidak terdapat objek PPh Pasal 26 yang terutang atasbiaya bunga ke Credit Suisse, Singapura.Glencore International AG sebesar Rp 30.184.639.993Sesuai Tax Treaty Indonesia Switzerland Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which

dalam tahun 2006,sehingga seharusnya tidak terdapat objek PPh Pasal 26 yang terutang atasbiaya bunga ke Glencore International AG, Switzerland.FC Manger Fee Credit Suisse sebesar Rp 103.972.863.817Sesuai Tax Treaty Indonesia Singapura Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which

No. 424 PK/Pdt/2007"'Party' or Parties is not defined in Article 1 but is applied in theheading of the Contract as defining Batubara, the party to which theGovernment of the Republic of Indonesia is successor as the 'Party ofthe First Part' and ourselves as the Party of the Second Part with bothentities together referred to as 'the Parties.

In our view, this makes itclear beyond doubt that it is only ourselves and the Government of theRepublic of Indonesia which is a contract party and entitled to invokethe right to refer to arbitration to the ICSID disputes falling within theparameters of Article 23.1 for settlement.In addition, and this follows on from the points which we made abovein relation to the purported claimant, whom we would submit is plainlya nonparty to the KPC Contract, the named Second to SeventhRespondents are similarly

not party to the KPC Contract and aretherefore not capable of being bound by any agreement reached byourselves and the Government of the Republic of Indonesia to referdisputes which may arise between us and us alone to arbitrationbefore the ICSID.We would urge the Secretary General therefore to refuse to registerthe Request for Arbitration on the basis that arbitration proceedingshave been commenced by an entity which is not a party to the KPCContract and therefore not entitled to invoke provisions

No. 424 PK/Pdt/2007in dispute from the Republic of Indonesia which is signatory to theConvention. Whatever the status of the Claimant, in respect of whichwe make no admission, plainly it is not a Contracting State, it has notbeen designated a subdivision thereof and, in terms of establishingwhatever rights the Claimant may have to pursue a claim for allegedbreach of contract to which it is not on the face a party, this is not amatter which should be determined in arbitration before ICSID."

Kaltim Prima Coal)sendiri menyatakan dalam surat tertanggal 15 Mei 2006 bahwa :"'Party' or 'Parties' is not defined in Article 1 but is applied in theheading of the Contract as defining Batubara, the party to which theGovernment of the Republic of Indonesia is successor as the Party ofthe First Part' and ourselves as the Party of the Second Part with bothentities together referred to as 'the Parties.

Nomor 197/PDT/2017/PT.PBR(kutipan):Resort means the resort Resor diartikan sebagai resorsituated in LagoiBintan known yang terdapat di LagoiBintanas Bintan Lagoon Resort which yang dikenal sebagai Bintanis owned,operated and Lagoon Resort yang dimiliki,managed by the First Party. dioperasikan , serta dikelolaoleh Pihak Pertama.Dari dan oleh karenanya adalah tepat sasaran dan cukup pihak Gugatanperkara a quo ditujukan hanya kepada PT.

Nomor 197/PDT/2017/PT.PBR Kutipan Pasal Perjanjian Sewa Vila Terjemahannya dalamBahasa Indonesiawith and will not result ulang atau transferin a breach of any laws, tersebut tidakregulations, rules or term melanggar hukum,and conditions which peraturan, kaidahthe First Party is subject to; atau. syarat danketentuan yangberlaku bagi PihakPertama; 2.4.

Kutipan Pasal Terjemahannya dalamTata Tertib Vila Bahasa IndonesiaArticle 12: Pasal 12:The Resident shall not sell the (lease Penghuni Vila in casu,right of) Villa to any third party without Penggugat hanya dapatprior written consent from the menjual (hak sewa) VilaManagement Company, in which such kepada pihak ketiga denganconsent shall not be unreasonably persetujuan tertulis terlebihwithheld or delayed. dahulu.= dari PerusahaanPengelola in casu, Tergugat,persetujuan mana tidak akanditahan secara

Nomor 197/PDT/2017/PT.PBR Kutipan Pasal Terjemahannya dalamPerjanjian Pengelolaan Vila Bahasa IndonesiaArticle 8.1: Pasal 8.1:Villa Membership shall be defined as Keanggotaan Vila harusthe Resort membership accorded to the diartikan sebagaiVilla and which may not be separated keanggotaan Resorfrom the Villa.

Further, where such functionrequested Managementor party is intended to be held on anypart of BLR outside such Resident'sVilla, the theManagement beobtained for such use, which approvalprior approval ofCompany mustshall not be unreasonably withheld ordelayed. For the purpose of this Articlea function or party shall be deemed tobe any gathering of 8 (eight) or morepersons.

Pemerintah Singapura, antara lain diatur halhalsebagai berikut:Pasal 5 angka 7 :An enterprise of a Contracting State shall not be deemed to have apermanent establishment in the other Contracting State merely because itHalaman 9 dari 19 halaman Putusan Nomor 487/B/PK/PJK/2016carries on business in that other State through a broker, generalcommission agent or any other agent of an independent status, wheresuch persons are acting in the ordinary course of their businessPasal 10:Dividends paid by a company which

owner of the dividendsthe tax so charged shall not exceed:10% of the gross amount of the dividends if the recipient is a companywhich owns directly at least 25% of the capital of the company paying thedividends;15% of the gross amount of the dividends in all other cases.The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations.The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which

the dividends are paid.The term "dividends" as used in this Article means income from shares orother rights, not being debtclaims, participating in profits, as well asincome from other corporate rights which is subject to the same taxationtreatment as income from shares by the laws of the State of which thecompany making the distribution is a resident.6.

2018tax treaties, sehingga tidak dapat digolongkan sebagai devidenterselubung sebagaimana didalilkan dalam koreksi Terbanding(sekarang Termohon Peninjauan Kembali) karena akan menimbulkandouble heaving sebagaimana yang dimuat dalam Article 10.3 P3BIndonesia Thailand yang menyatakan bahwa: The term "dividends" asused in this Article means income from shares, mining shares, founders'shares or other rights (not being debtclaims), participating in profits, aswell as income from other corporate rights which

is subjected to thesame taxation treatment as income from shares by the laws of the Stateof which the company making the distribution is a resident,Terjamahan dalam Bahasa Indonesia:Istilah "dividen" seperti yang dimaksud dalam Pasal ini berartipendapatan dari sahamsaham, sahamsaham pertambangan,sahamsaham pendiri atau hakhak lain (bukan suratsurat piutang) yangikut serta dalam pembagian laba, begitu juga pendapatan dari hakhakperseroan lainnya yang diperlakukan sama dalam pengenaan pajaknyasebagai

(tiga ratus empat belas koma tiga meter persegi) terletak di kotaShanghai Negara Republik Rakyat Tiongkok.Immigration Deposit of Mr lewan Harto which is No 394 and dated 26August 1991 di EDB Singapura sebesar Singapura $350.000 (tigaratus lima puluh ribu dolar Singapura);.

Immigration Deposit of Mr lewan Harto which is No 394 and dated 26August 1991 di EDB Singapura sebesar Singapura $350.000 (tiga ratuslima puluh ribu dollar Singapura atau senilai Rp3.500.000.000,00);9. Menghukum Turut Tergugat , Turut Tergugat II. Turut Tergugat Ill. TurutHalaman 6 dari 9 hal. Put.

No.291 K/Pid/ 201428dengan sesama warga masyarakat dengan mengingat adanya alasanpembenar menurut hukum).Code Civil Perancis mengaturnya dalam titel IV Chapter IJ artikel 1382sampai dengan artikel 1386 dengan judul Delicts and QuasiDelicts.Dalam artikel 1382 dikatakan bahwa :Any act whatever of man which causes damage to another obliges himby whose fault it accorred to make reparatioKemudian mengenai tanggung jawab terhadap kelalaian atau kuranghatihati di atur dalam artikel 1383 sebagai berikut

:Each one is liable for the damage which he causes not only by his ownact but also by his negligence or imprudenceSelanjutnya 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 by the act of persons for whom he isresponsible, or by things which he has in his keepingArtikel 1382, 1383 dan 1384 Code Civil Perancis tersebut sama persisbunyinya dengan pasal 1365, 1366 dan 1367 KUH Perdata.Konsep perbuatan melawan hukum dalam

Tort is a civil wrong for which the remedy is a common law actionfor unliquidated damages and which is not exclusivey the breach ofcontract or a breach of a trust or other merely equitable obligationSir P. Wienfield mengatakan bahwa :Tortious liability arises from the breach of duty primarily fixed by law,such duty is towards persons generally and its breach is redressible byan action for unliquidated damagesL.B.

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The distinctive 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 made ofrubber or plastic.Halaman 5 dari 28 halaman.

,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;(6) 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 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 in one piece (for example,bathing slippers)12Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk

dari hasil rancangannya alas kaki tersebut tidak dapat melindungidari penetrasi air, maka alas kaki tersebut tidak dapat diklasifikasikansebagai alas kaki tahan air;Halaman 6 dari 30 halaman Putusan Nomor 1071/B/PK/PJK/201 7e Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec92002" The distinctive 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

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 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 ciri khas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, interalia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) 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 or heelstrapattached 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

As Professor Ricketson observes, in some areas in which designsproliferate, it may be that very small differences will be regarded as"substantial" rather than "immaterial". For example, "in relation to anarticle such as a chair, one cannot and should not expect to find somestartling novelty or originality".Sejalan dengan pandangan Prof.

Di Inggris.Section 1 (4) of Registered Design Act 1949 provides that a designshall not be regarded as new if it is the same as a design which is"registered in respect : of the same or any other article in pursuanceof a prior application, or is published in the United Kingdom in respectof the same or any other article before the date of the application.

Di Jepang.Where a design in an application for a design registration is identicalwith or similar to part of a design stated in the request or representedin a drawing, photograph, model or sample attached to the request ofanother application for a design registration which is filed prior to thefiling dote of the design application and for which the publication inthe Design Gazette after the of filing of said application, such designshall be unregistrable, notwithstanding Section 3(1).

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 portion and the aportion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, (Explanatory Noted Bab 64Umum (B)).* Menurut pendapat pemohon banding (kami) penyataan diatas kurang tepatkarena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes.Pos 64.02 Other footwear

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk sub pos 64.02 harus memenuhi syarat pembuatannya dengan caradiahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan sub pos 64.02 pada halaman XII64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, inter alia:(g) Skiboots consisting of several moulded parts hinged on rivets or similardevices;(h) Clogs without quarter or counter, the uppers of which

are produced in onepiece usually attached to the base or platform by riveting ;(i) Slippers or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, are attachedto the sole by stitching ;(j) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;12.13.

(k) Thongtype sandals in which the thongs are attached to the sole by plugswhich lock into holes in the sole;(1) Nonwaterproof footwear produced in one piece (for example, bathingslippers);Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding sekarang PemohonPeninjauan Kembali dapat masuk sub pos 64.02, karena pada bab 64, sub posyang paling tepat untuk sandal jepit dan sandal adalah sub pos 64.02;Bahwa menurut Ketentuan Umum

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 TersumpahHarry F.

Putusan Nomor 78/B/PK/PJK/2015Explanatory 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 thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes.Pos 64.02 Other footwear with outer soles and uppers of rubber orplastics.Pos 64.03 Footwear with outer soles of

syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk sub pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub 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;(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 the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

films or tapes for radio or television broadcasting, orany patent, knowhow, trade mark, design or model, plan, secret formula orprocess; andb payments of any kind received as a consideration for the use of, or the right towtuse, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which

the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent personal services from a fixed base situated therein, and the right orproperty in respect of which the royalties are paid is effectively connected with suchpermanent establishment or fixed base.

In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"9 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:15a the use of, or the right to use, any copyright, patent

right to use:i motion picture films; orii films or video tapes for use in connection with television; oriii tapes for use in connection with radio broadcasting; orf total or partial forbearance in respect of the use or supply of any property or rightreferred to in this paragraph;"Pasal 12 ayat 4"The provisions of paragraph 2 shall not apply if the person beneficially entitled tothe royalties, being a resident of one of the Contracting States, carries on businessin the other Contracting State, in which

the royalties arise, through a permanentestablishment situated in that other State, or performs in that other Stateindependent personal services from a fixed base situated in that other State, and theproperty or right in respect of which the royalties are paid is effectively connectedwith that permanent establishment or fixed base.

rnerupakan bagian tidakterpisahkan dari Peraturan Menteri Keuangan ini.Pasal 3Pengenaan tarif boa masuk sebagaimana dimaksud dalam Pasal 1 dilaksanakan denganketentuan sebagai berikut:1 Tarif bea masuk dalam rangka ATIGA yang lebih rendah dari tarif boa masuk umumhanya diberlakukan terhadap barang impor yang dilengkapi Surat Keterangan Asal (FormD) dalam rangka ATIGA yang telah ditandatangani oleh pejabat berwenang di negaraASEAN bersangkutan.bahwa berdasarkan penelitian pada Authorised Signatories which

XXXPort of Loading : Port Klang, MalaysiaPort of Discharge : Jakarta, IndonesiaQuantity : 14,976 PCSGross Weight : 11,845.80 kgsbahwa supplier Rubber Leisure Products SDN BHD melakukan pengurusan Form D Nomor:KL212213U296938 tanggal 21 Juni 2012 dengan uraian barang Rubber Cot Sheet;bahwa Form D Nomor: KL212213U296938 tanggal 21 Juni 2012 dan Bill of LadingNomor: APLU 075315649 tanggal 19 Juni 2012;bahwa berdasarkan penelitian Terbanding diketahui bahwa dari penelitian pada AuthorisedSignatories which

The law which they propoundiS Supported by an administrative apparatus of close aides ordisciples;2. Traditional where charisma may become institutionalised throughdescent and the lawmaking powers pass to a successor. Law Isthen supported by tradition and inherite status as in the case of newmonarchies;3. Rational where there is a systematic elaboration of law andprofessionalised administration of justice by persons who havereceived their legal training in a learned and formally logicalmanner.

There is arationalised legal order which dominates in an empersonal fashion.Masingmasing tipe otoritas tersebut, menentukan modelpenyelenggaraan hukum (batik lawmaking, lawfinding,maupun lawenforcement). Dalam rezim otoritas kharismatik, tidakterdapat pembuatan hukum. Namun yang ada hanyalah penemuanhukum lewat intuisi dan bisikan supranatural. Akibatnya penerapanhukum hanya mengandalkan kebijaksanaan etis moral yang unik daritokoh kharismatik.

The felt necessities of the time, the prevalent moral andpolitical theories, institutions of public policy avoewed or unconsciouseven the prejudices which judges share with their fellowmen, havehad a good deal more to do than the syllogism in determining therules by which men should be governed.

556/B/PK/PJK/2016Penjelasan Pasal 78:Keyakinan Hakim didasarkan pada penilaian pembuktian dan sesualdengan peraturan perundangundangan perpajakan.Bahwa Persetujuan Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dan Pemerintah Jerman (Tax TreatyIndonesia Jerman) antara lain mengatur sebagai berikut:Article 12:1.Royalties and fees for technical services arising in a ContractingState and paid to a resident of the other Contracting State maybe taxed in the Contracting State in which

The provisions of paragraph 1 of this Article shall not apply if thebeneficial owner of the royalties or fees for technical services,being a resident of a Contracting State, carries on business inthe other Contracting State in which the royalties or fees fortechnical services arise through a permanent establishmentsituated therein, or performs in that other State independentpersonal services from a fixed base situated therein, and theright, property or contract in respect of which the royalties orfees

Where, however, the person paying the royalties orfees for technical services, whether he is a resident of aContracting State or not, has in a Contracting State a permanentestablishment or fixed base in connection with which theobligation to make the payments was incurred, and thepayments are borne by that permanent establishment or fixedbase, then the royalties or fees for technical services shall bedeemed to arise in the Contracting State in which the permanentestablishment or fixed base is situated

memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat 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) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) 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;Halaman 19 dari 23 halaman.

(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 in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos

Putusan Nomor 72/B/PK/PJK/201 7The 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.

Putusan Nomor 72/B/PK/PJK/201 7The 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 ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik;Berdasarkan fakta, uraian

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya 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;Halaman 27 dari 30 halaman.

(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, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena padabab 64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos64.02;Bahwa menurut Ketentuan Umum Mengintrepretasi