memperpanjang pendaftaranmerek SUPER MARIO BROS" miliknya dan Tergugat mengalinkanpendaftaran merek tersebut, dalam Undang Undang Nomor 15 Tahun2001 tentang Merek belum diatur perlindungan merek untuk barang yangtidak sejenis, akan tetapi Indonesia telah meratifikasi TRIPS Agreementdengan Undang Undang Republik Indonesia Nomor 7 Tahun 1994 yangdi dalamnya terdapat ketentuan tentang pemberlakuan Pasal 6 bis dariKonvensi Paris (1967) yang menentukan bahwa shall apply, mutatismutandis, to goods or services which

are not similar to those in respectof which a rademark is registered, provided that use of that trademark inrelation to those goods or services would indicate a connection betweenthose goods or services and the owner of the registered trademark andprovided that the interests of the owner of the registered trademark arelikely to be damaged by such use ".

Prenhallindo, 2001, hal. 77) (vide BuktiP11) adalah sebagai berikut (kutipan)Akibat dari sSuatu) perbuatan hukum tersebut oleh hukumdianggap tidak ada (hapus), baik sebagian maupunseluruhnya, tanpa memerlukan Keputusan Hakim (keputusanalat perlengkapan Negara yang berwenang) ;26.Bahwa batal demi hukum, yang juga berasal dariistilah Null and Void yang menurut buku Blacks LawDictionary (6t edition, Henry Campbell Black, WestPublishing Co. 1990) (vide Bukti P12) adalah sebagaiberikut (kutipan):That which

binds no one or is incapable of giving therise to any right or obligations under anycircumstances, or that which is of no effect ;Terjemahantidak mengikat terhadap siapapun atau tidak memilikikemampuan untuk memberikan hak atau kewajiban apapunterhadap siapapun dalam situasi apapun, atau tidakmemiliki akibat apapun ;Bahwa dengan pengertian batal demi hukumsebagaimana disebutkan diatas dan dengan telahdinyatakan batal demi hukum berdasarkan Putusan MahkamahAgung RI, maka Peraturan Menteri Keuangan

Pertimbangan PITUN sebagaimana dikutip diatastidak memperhatikan Putusan MA angka 2 ~=~=yangmenyatakan(KUTIPAN)Menyatakan Peraturan Menteri Keuangan No.85/PMK.02/2005 tanggal 11 Oktober 2005 dan PeraturanMenteri Keuangan No. 131/PMK.010/2005 tanggal 23Desember 2005 BATAL DEMI HUKUM.Bahwa batal demi hukum, yang disebut juga denganistilah null and void, menurut Blacks LawDictionary (6t edition, Henry Campbell Black, WestPublish Co., 1990) (vide Bukti P11) = memilikipengertian sebagai berikut(KUTIPAN)That which

binds no one or is incapable of giving therise to any rights or obligations under = any24circumstances, or that which is of no effect.

Putusan Nomor 300/B/PK/PJK/2016The 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,Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

memenuhi syarat kKedua karena pembuatannya dengancara injedion moulding, karena untuk masuk pas 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orHalaman 28 dari 31 halaman.

Putusan Nomor 300/B/PK/PJK/201612.13.14.15.heelstrap 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) Nonwaterprooffootwear 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 diimpar Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk Pos 64.02,karena pad a bab 64, pos yang paling tepat untuk

"Where:a. an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, Orb. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContractingState,and in either case conditions are made or imposed between thetwo enterprises in their commercial or financial relations whichdiffer from those which would

be made between independententerprises, then any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reasonof those conditions, have not so accrued, may be included in theprofits of that enterprise and taxed accordingly3.

Jakarta, 1998, Hal. 4454)Bahwa dari situs indonesian taxation (http://indonesiantaxation.blogspot.com/2009/1 1/interpretasiklasifikasiroyaltijasa.html)diperoleh informasi mengenai kriteria perbedaan antara royalti dariknow how dengan imbalan jasa teknik menurut praktikinternasional sebagai berikut :Menurut Michael Krausse kriteria perbedaan antara royalti denganjasa teknik adalah :As a general rule, the transfer of know how involves the provisionof industrial, commercial or scientific information which

On the contrary, a typical contract for the provision oftechnical services, is that in which one of the parties undertakes touse his skills to execute work himself for the other party.

Inotherwords, existing knowhow which is required for performing thework will be for on his own benefit within the framework of theservices provided and he will also accept responsibility for itsresultDari kutipan di atas, secara garis besar dapat diambil kesimpulanbahwa dalam praktiknya, royalti diberikan atas transfer know howHalaman 21 dari 32 halaman Putusan Nomor 1175 B/PK/PJK/2016dari seseorang kepada pihak lain tanpa pihak yang memiliki hakroyalti tersebut harus ikut serta dalam penerapan suatu

Pada ketentuan Pasal 6b s dan Pasal 10 b 1 s KonvensiParis mengatur tentang:Pasal 6b 1s : "The countries of the Union undertake, ex officio if their legislationso permits, or at the request of an interested party, to refuse or to cancel theregistration, and to prohibit the use, of a trademark which constitutes areproduction, an imitation, or a translation, liable to create confusion, of a markconsidered by the competent authority of the country of registration or use to bewell known in that country

industrial or commercial mattersconstitutes an act of unfair competition. (3) The following in particular shall beprohibited: (i) all acts of such a nature as to create confusion by any meanswhatever with the establishment, the goods, or the industrial or commercialactivities, of a competitor; (ii) false allegations in the course of trade of such anature as to discredit the establishment, the goods, or the industrial or commercialactivities, of a competitor; (iii) indications or allegations the use of which

"; "LOFTwith us"; "paradise LOFT"; "the great LOFT getaway"; LOFT and you"; "all new atLOFT"; "any which way you LOFT"; "count on LOFT associates"; "everything you loveabout LOFT"; "going home.LOFT"; "here the latest from LOFT"; "it's everything youlove about LOFT, all in one place"; " LOFT is the place to go for petties"; "shop LOFTyour way";shopping at LOFT just got easier"; "sign up for LOFT email"; "so you canget LOFT together"; "the LOFT that's always open"; " there's a new LOFT in town"; "whether

"; "LOFT with us";"paradise LOFT"; "the great LOFT getaway"; LOFT and you"; "all new atLOFT"; "any which way you LOFT"; "count on LOFT associates"; "everythingyou love about LOFT"; "going home.LOFT"; "here the latest from LOFT"; "it'severything you love about LOFT, all in one place"; " LOFT is the place to go forpetties"; "shop LOFT your way"; "shopping at LOFT just got easier"; "sign upfor LOFT email"; "so you can get LOFT together"; "the LOFT that's alwaysopen"; " there's a new LOFT in town"; "

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency, Statement OfHalaman 5 dari 32 halaman Putusan Nomor 317/B/PK/PJK/2016Reason , Ottawa, December 9, 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastik.Diterjemahkan oleh Penerjemah Resmi Dan

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.11.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 produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Ltd. yang merupakan Main Contract:The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section Location shall be TKP4546,TKP58.5S9,5 and TKP6667. The Locations are approximately 5 km northof Batam Island.

Ltd. yangmerupakan Main Contract:The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section. Location shall be TKP4548,TKP58.559,5 and TKP8667. The Locations are approximately 5 km northof Batam Island. The scope of work Included but not limited to engineering,pmdump surveying, procurement, loud out, transportation and constructionactivities; "Halaman 13 dari 65 halaman.

Pekerjaan ini dinyatakan secara terpisah;bahwa berdasarkan penelitian dan review Tim Peneliti atas fotocopydokumen Subcontract Agreement, pada poin 7.1 dan 7.2 Expensesdinyatakan bahwa:"Contractor will reimburse Subcontractor for any expenses made which aredeemed to be out of the Subcontractor's Scope as defined in clause 2.2. ofthe Subcontract Agreement;""The Reimbursement of expenses shall be at cost 1.e. without anysurcharge, interest or mark up;"bahwa sesuai penelitian atas data dan dokumen yang

Ltd. yang merupakan Main Contract;The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section. Location shall be TKP4546,TKP58.559,5 and TKP6667. The Locations are approximately 5 km northof Batam Island.

Ltd.; hal ini karena substansi ekonomi pihak'membayar biaya transportasi tersebut adalah pihak kontraktor utama yaitu PT BInternational Indonesia melalui proses reimbursement biaya tersebut.Hal ini diperkuat dengan Klausul poin 7.1 dan 7.2 dari Subcontract Agreement yang meny:bahwa:"Contractor will reimburse Subcontractor for any expenses made which are deemed to be outSubcontractor's Scope as defined in clause 2.2. of the Subcontract Agreement";"The Reimbursement of expenses shall be at cost i.e

harus dipenuhi agar Indonesia dalam hal ini dapatmengenakan pajak, Pemohon Banding dalam hal ini walau memilikikehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;bahwa pada Pasal 5 ayat (3) huruf e dari P3B IndonesiaPerancis,dinyatakan bahwa "the term permanent establishment shall not be deemedto include: ...the maintenance of a fixed place of business solely for thepurpose of advertising, for the supply of information, for scientific research,or for similar activities which

Kegiatan usaha dilakukan langsung oleh kantorpusat, dan penghasilan juga diterima langsung oleh kantor pusat;bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkan bahwa "forthe purposes of this convention, the term "permanent establishment"means a fixed place of business in which the business of the enterprise iswholly or partly carried on";bahwa hal ini sudah sesuai dengan uraian di atas, bahwa terdapat duakriteria yang harus dipenuhi untuk adanya suatu BUT, yaitu kehadirantetap (fixed place

Putusan Nomor 1515/B/PK/PJK/2017bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak berganda tersebuttegas dinyatakan:The term "permanent establishment" shall not be deemed to include:(e) the maintenance of a fixed place of business solely for the purpose ofadvertising, for the suppiy of Information, for scientific research or forsimilar activities which have a preparatory or auxiliary character, for theenterprise";"Istilah "bentuk usaha tetap" tidak akan dianggap meliputi;(e) pengurusan

Putusan Nomor 1515/B/PK/PJK/20175. bahwa berdasarkan Pasal 5 ayat (2) P38B IndonesiaPerancis,disebutkan bahwa:The term "permanent establishment" shall include especially: (a) aplace of management, (b) a branch, (c) an office, (d) a factory, (e) aworkshop, (f) a farm or plantation, (g) a mine, an oil well, quarry or otherplace of extraction of natural resources, (h)a building site or constructionor assembly project which exists for more than six months";Istilah "badan usaha tetap" terutama meliputi

Bahwa hal tersebut juga ditegaskan dalam CommentaryOECD Model Tax Convention atas Paragraf 4 article 5 yangmenyebutkan:This paragraph lists a number of business activities which aretreated as exceptions to the general definition laid down inparagraph 1 and which are not permanent establishments,even if the activity is carried on through a fixed place ofbusiness. The common feature of these activities is that theyare, in general, preparatory or auxiliary activities;3.6.4.

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002 The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give waterproofprotection to the foot, are incorporated into a single component which maybe made of rubber or plastic diterjemahkan ciri knas alas kaki tahan airadalah kedua bagian sol dan bagian atasnya mampu memberikanperlindungan tahan air terhadap kaki, terbentuk dalam komponen tunggalyang 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, 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) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) 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

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 knas alas kaki tahan air adalah kedua bagian solHalaman 10 dari 35 halaman Putusan Nomor 537 B/PK/PJK/2016dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki

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;Halaman 31 dari 35 halaman Putusan Nomor 537 B/PK/PJK/201612.13.14.(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

dilakukanoleh Terbanding dengan alasanalasan sebagai berikut:e Dasar hukum yang digunakan oleh Peneliti yakni Pasal 12 ayat (3)huruf b dan d dari Persetujuan Penghindaran Pajak Berganda("P3B") antara Indonesia dan Australia adalah salah dan tidaksesuai dengan fakta yang ada;Di bawah ini adalah kutipan dari Pasal 12 ayat (3) huruf b dan ddari P3B antara Indonesia dan Australia:The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, to theextent to which

maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of storageor display; or(c) The maintenance of a stock of goods or 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

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

IndonesiaNomor 14 Tahun 2002 tentang Pengadilan Pajak, menyatakan: "KeyakinanHakim didasarkan pada penilaian pembuktian dan sesuai dengan peraturanperundangundangan perpajakan,;Bahwa Pasal 11 Persetujuan Penghindaran Pajak Berganda antaraPemerintah Republik Indonesia dan Pemerintah Kerajaan Belanda,menyatakan:Ayat (1), "Interest arising in one of the two States and paid to a resident ofthe other State may be taxed in that other State;Ayat (2), "However, such interest may also be taxed in the State in which

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.

Commentary on Article 11 Paragraph 9.. the State of source is not obliged to give up taxing rightsover interest income merely because that income wasimmediately received by a resident of a State with which theState of source had concluded a convention.

For these reasons, the report fromthe Committee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludesthat a conduit company cannot normally be regarded as theBeneficial Owner if; though the formal owner, it has, as apractical matter, very narrow powers which render it, in relationto the income concerned, a mere fiduciary or administratoracting on account of the interested parties.c.

YahyaHarahap SH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan,Pembuktian dan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yangdijatuhkan merupakan kasus yang berhubungan dengan perkembanganhukum (law development), sehingga pada hakekatnya

Dividends paid by a company which is a resident of a ContractingState to a resident of the other Contracting State may be taxed in thatother State;2.

However, such dividends may be taxed in the Contracting State ofwhich the company paying the dividends is a resident, and accordingto the law of that State, but if the recipient is the beneficial owner ofthe dividends the tax so charged shall not exceed:a) 10% of the gross amount of the dividends if the recipient is acompany which owns directly at least 25% of the capital of thecompany paying the dividends;b) 15% of the gross amount of the dividends in all other cases;Halaman 12 dari 34 halaman Putusan

Nomor 689/B/PK/PJK/2017The 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;4.

The term "dividends" as used in this Article means income fromshares or other rights, not being debtclaims, participating in profits,as well as income from other corporate rights which is subject to thesame taxation treatment as income from shares by the laws of theState of which the company making the distribution is a resident;UU Pengadilan Pajak, mengatur halhal sebagai berikut :Pasal 78Putusan Pengadilan Pajak diambil berdasarkan hasil penilaianpembuktian, dan berdasarkan peraturan perundangundanganperpajakan

However, theterm "interest" does not include income dealt with in Article 10;Tax Treaty dengan USA:Article 12 (6) The term "interest" as used in this Conventionmeans income from bonds, debentures, Government securities,notes, or other evidences of indebtedness, whether or notsecured by a mortgage or other security and whether or notcarrying a right to participate in profits, and debtclaims of everykind, as well as all other income which, under the taxation law ofthe Contracting State in which the

Pasal 9.3 itusendiri antara lain menyatakan : except as otherwiseprovided in Appendix P, late payments by either party shallbear interest at the Late Payment Interest Rate from thedate on which such payment was originally due until thedate that such payment was made.Berdasarkan Pasal 4 ayat (1) huruf f UU PPh, bungatermasuk premium, diskonto dan imbalan karena jaminanpengembalian utang.

Berdasarkan Power dalam Purchase Agreement tertanggal12 Februari 1994 antara PT Paiton Energy denganTermohon Peninjauan Kembali diatur halhal:Article 9.3 Late Payments:Except as as otherwise provided in Appendix P, latepayments by either Party shall bear interest at the LatePayment Interest Rate from the date on which suchpayment was originally due until the date that such paymentwas made;Halaman 38 dari 55 halaman.

Putusan Nomor 1373/B/PK/PJK/201 7Appendix P Invoicing and Payment Procedures:Broken contract shall have the meaning set forth inSection 7 (c);Reference Banks shall mean, collectively, at leastthree (3) banks designated as such by PLN from time totime (one of which shall at all times be Bank Indonesiaor any successor central bank for the Republic ofIndonesia), subject to approval of Seller, which shall notbe unreasonably withheld, provided that any change inthe designation of a Reference Bank with

dirancang/dibentuk untuk menjadi waterproof footwear, namum dari hasilrancangannya alas kaki tersebut tidak dapat melindungi dari penetrasi air, makaalas kaki tersebut tidak dapat diklasifikasikan sebagai alas kaki tahan air.Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002" The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which

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 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;(ob) 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Pencetakan melalui perendaman;e Perakitan melalui vulkanisasi;e Penyatuan dan pemvulkanisasian;e Pengetasan berflekuensi tinggi;e Perekatan;Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 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

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 : TheHeading covers, inter alia:(g) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(h) Clogs without quarter or counter, the uppers of which

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;(ij) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(k) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(1) Nonwaterprooffootwear produced in one piece (for example,bathing slippers);Halaman 28 dari 31 halaman.

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , Ottawa, December 9, 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

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. onwaterproof footwear produced in one piece (for example, bathingslippers)12.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 pada bab64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos 64.02.13.Bahwa menurut Ketentuan Umum Mengintrepretasi

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 9, 2002Halaman 5 dari 32 halaman Putusan Nomor 320/B/PK/PJK/2016The 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 plastik.Diterjemahkan oleh Penerjemah Resmi Dan

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk,atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6b) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;Halaman 29 dari 32 halaman Putusan

, sebagai konvensiinternasional yang telah diratifikasi oleh Negara Republik Indonesiaberdasarkan Keputusan Presiden Nomor 24 Tahun 1979 yang telahdiubah dengan Keputusan Presiden Nomor 15 Tahun 1997 yangmerupakan salah satu dari dasar pembentukan UU Merek, yangmenyebutkan bahwa :Trademarks covered by this Article may be neither denied registrationnor invalidated except in the following cases:ee ;2. when they are devoid of any distinctive character, or consistexclusively of signs or indications which

Keduahal ini sebagaimanadapat dibuktikan darihalaman 8 ResearchLai Ah Eng dan situsresmi KillineyKopitiam (http://www.killineykopitiam.com/coprofile.html), yangmenyatakan bahwa :Halaman 8 Research Lai Ah Eng :As such, the late 1920s to the 1950s became a period ofgrowth and thrive during which the Hainanese graduallycarved out and consolidated their distinc kopitiambusiness niche (Lee 2009: 1415).

While many, both old andnew, are found in the city, the majority are scattered in thetown and neighbouring centres of all public housingestates in which nearly 85 per cent of Singaporespopulation luve.

Singapura)(selanjutnya disebut /P Office Singapore) dalamkeputusannya pada perkara antara Pacific Rim IndustriesInc. melawan Valention Globe B.V. (2008) SGIPOS 6(selanjutnya disebut KOPITIAM Case), sebagaimana dapatdiperoleh dari situs resmi /P Office Singapore (http://www.ipos.gov.sg/Portals/0/HMG/GDs/2008%20SGIPOS%208.pdf) yang menyatakan bahwa:Poin 36 KOPITIAM Case:The Singapore Tourism Board (STB) recognises thatlanguage is living and constantly evolving in a multiracialcountry like Singapore which

The STB has helpedinitiate a website on which a dictionary known as aSinglish dictionary lusts local portmanteau words suchas kopitiam. Kopitiam is an acknowledged localportmanteau word commonly used to describe an eatingplace which has drinks stall that serves beverages as wellas other stalls which serves food.

Any dispute, claim or difference arising out of or in connection with thisAgreement (hereinafter referred to as the Dispute) which cannot besettled amicably at the operations level shall be resolved in accordancewith the following steps:a. Both Parties shall nominate one or more officers to initiate negotiationsessions to settle such Dispute amicably within ten (10) calendardays following the commencement of the negotiation, and report tothe Steering Committee accordingly.b.

Any dispute, claim or difference arising out ofor in connection with this Amendment 1 (hereinafter referred to as theDispute) which cannot be settled amicably at the operations level shall beresolved as follows. Both parties shall nominate one or more officers toinitiate negotiation sessions to settle such Dispute amicably within ten (10)calendar days following the commencement of the negotiation, and reportto the Steering Committee accordingly.

Any dispute, claim or difference arising out ofor in connection with this Amendment 2 (hereinafter referred to as theDispute) which cannot be settled amicably at the operation level shall beresolved as follows. Both Parties shall nominate one or more officers toinitiate negotiation sessions to settle such Dispute amicably within ten (10)calendar days following the commencement of the negotiation, and reportto the Steering Committee accordingly.

The Parties waive anyobjections which they may have now or hereafter to the jurisdictionincluding the personal or subject matter jurisdiction of the Courts ofSingapore, to the venue of any proceedings brought in the Courts ofSingapore, and that such proceedings have been brought in a nonconvenient forum.

The Parties waive anyobjections which they may have now or hereafter to the jurisdictionincluding the personal or subject matter jurisdiction of the Courts ofSingapore, to the venue of any proceedings brought in the Courts ofHal 34 dari 64 hal Putusan Nomor 153/Pdt.SusPKPU/2019/PN.Niaga Jkt.PstSingapore, and that such proceedings have been brought in a nonconvenient forum.