merupakan merek terkenal baik dinegaranya sendiri Jepangmaupun dipelbagai negara di dunia termasuk di Indonesia.Berdasarkan Pasal 4 UndangUndang Nomor 15 Tahun 2001 tentangMerek, merek Temohon kasasi termasuk dalam pengertian/dikualifikasisebagai pendaftar yang bentikad tidak baik, sehingga berdasarkan pasal69 ayat (2) UndangUndang Nomor 15 Tahun 2001 dapat dibatalkantanpa batas waiktu.Ketentuanketentuan diatas sejalan dengan pasal 6 bis ayat (3) KonvensiParis yang menyatakan bahwa NO TIME LIMIT SHALL

Musthafa AsSibai yang selanjutnya diambil alihsebagai pendapatnya sendiri sebagai mana tersebut dalam kitabnya AlMaratubaina alFighi wa alQanun halaman 100, berbunyi sebagai berikut :OY VI Aga ys atl: 5) pete Gyo MNS GA Lola eI Gilly GURY ae aiid Y Aaa g 5) shall oldLgdlud 6) GIS pbsd 1 jill laa lal GS) Lage sy Qyetltie Quy Eleial SY 5 agS shu sSy pth Logie ant y USI cee al Sel Ge 9 Sl Gye Ga Aang NAB all Seth Oo) pl Ge Goldoh pets Atle!

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

No. 278K/Pdt.Sus/2011mereka kehendaki dan sikap mereka, isi dan bentukperjanjian;Bahwa berdasarkan isi Kontrak Kerja Pasal 4 (empat)berbunyi sebagaiberikut:(VI) General Terms And Conditions Of ServiceYou shall subject to such other general terms andconditions of service laid down by the Company togovern all members of its staff and to any changes tothe terms and conditions of employment that may beintroduced by the Company from time to time";Sebagaimana telah diterjemahkan oleh penerjemah tersumpahsebagai

disebutkan mengenai' pilihan hukum = dan/ataupilihan yurisdiksi, maka dapat dikatakan bahwa parapihak, Termohon Kasasi/Penggugat dan Eriks Pte LtdSingapura telah melakukan pilihan hukum secara diamdiam (sti/zwijgend, implied, tacitly ), yang mana kitadapat menyimpulkan maksud para. pihak ini mengenaihukum mana yang mereka kehendaki dari sikap mereka,isi dan bentuk perjanjian;Bahwa berdasarkan isi Kontrak Kerja Pasal 4 (empat),berbunyi sebagai berikut:(IV) GENERAL TERMS AND CONDITIONS OF SERVICEYou shall

Adapunketentuan dimaksud adalah sebagai berikut :Pasal 14 angka 3 huruf a (mengenai hak yang dilanggar) :In the determination ofany criminal charge against him, everyone shall beentitled to the following minimumguarantees, in full equality :a) To be informed promptly and in detail in a language which beunderstands of thenature and cause of the charge against him ;terjemahannya :Dalam penentuan suatu tindak kejahatan, setiap orang berhak atas jaminanjaminanminimal dibawah ini secara penuh, yaitu :

a) untuk diberitahukan secepatnya dan terinci dalam bahasa yang dimengerti tentangsifat dan alasan tuduhan yang dikenakan terhadapnya.Pasal 2 angka 3 huruf a dan b (mengenai janji negara untuk menjamin pemulihan hakyang dilanggar) :Each State Party to the present Covenant undertakes :a) to ensure that any person whose rights or freedoms as hereinrecognized areviolated shall have and effective remedy, notwithstanding that the violation has beencommitted by personsacting in an official capacity;b)

Musthafa As Sibaidalam kitab A/Maratu Bainal Fighi wal Qanun halaman 100 yang diambil alihsebagai pendapat Pengadilan Tinggi Agama sebagai berikut;aul OS Lagey Gretlile Gu Eleial a SY s EIN, GAM ae aL Aes ill Shall GuCEI SM Gee Gy Aap 9 NAS all ei Gh ad ye Ald Led! GUS Iya julHim. 4 dari 6 him. Put. No.5/Pdt.G/2015/PTA.JKSesungguhnya kehidupan suami istri tidak akan tegak dengan adanyaperpecahan dan pertentangan, dan tidak ada kebaikannya mengumpulkan duaOrang yang saling membenci.

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

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

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.

The Certificate of Origin shall be issued by the relevant government authorities of theexporting party at the time of exportation or soon thereafter whenever the products to beexported can be sonsidered originating in the party within the meaning of the ASEANChinaRules of Origin;bahwa pengertian saat diekspor (at the time of exportation) menurut ketentuan kepabeanan adalahsaat barang dikeluarkan dari daerah pabean yang diukur berdasarkan tanggal pemberitahuanekspor barang, maka tanggal B/L yang menunjukkan

MusiazirPanitera PenggantiTtd.Siti Aisyah, SHall Pendaftaran Rp.: ,000.2 Biaya Proses Rp.: ,000.053 Panggilan Penggugat Rp.: ,000.0214 Panggilan Tergugat Rp.: ,000.0815 Redaksi Rp.: ,000.56 Materai Rp.: ,000.6Jumlah Rp.: .000.193

B00495 tanggal 30 September 2015 yang berbunyi sebagai berikut:Forfeiture : If the customersattemps to cancel the Sateor anypart thereof or shall commit any other anticipatory breach or fails to acceptdelivery wthin 2 months after the original delivery date, paidXTRA Design whether as deposit, advance money or otherwse mayat the option XTRA Desjgn and without prejudice to any otherremediesDesign be forfeited to XTRA Design by way of liquidated damagesand XTRA Design shall be entided to sell or othermse

Location shall be TKP4546, TKP58.559,5 and TKP6667. The Locations are approximately 5 km north of BatamIsland. The scope of work included but not limited to engineering, pre dumpsurveying, procurement, loud out, transportation and construction activities,Nilai Kontrak seluruhnya USD 8,963,000.00 (Exhibit C) dengan perincian :Halaman 5 dari 52 halaman.

Ltd. di Indonesia dalam rangka pengerjaan proyek tidakmelebihi 183 hari;Bahwa Pasal 5 ayat (2) huruf h Perjanjian Penghindaran Pajak Bergandaantara Pemerintah Republik Indonesia dan Republik Singapura menyatakan :The term "permanent establishment" shall include especially : a building site orconstruction, installation or assembly project which exists for more than 183days,Bahwa karena pekerjaan konstruksi yang dilakukan oleh BoskalisInternational (S) Re Ltd kurang dari 183 hari sebagaimana diatur

Hal ini merujuk pada Pasal 7 ayat (1) PersetujuanPenghindaran Pajak Berganda antara Pemerintah Republik Indonesia denganRepublik Singapura, yang menyatakan :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.

Location shall be TKP4546, TKP58.559,5 and TKP6667. The Locations are approximately 5 km north of BatamIsland.

Putusan Nomor 837/B/PK/PJK/201 4Penghindaran Pajak Berganda antara Pemerintah Republik Indonesia denganRepublik Singapura, yang menyatakan :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.

perbuatan tercela, namun begitu dalam keadaan suami isteri sudahtidak saling mencintai lagi dan yang terjadi hanya sikap permusuhan dan salingmembenci sebagaimana yang dialami oleh Penggugat dan Tergugat tersebut,maka perceraian dibolehkan, sesuai dengan doktrin hukum Islam yang tercantumdalam Kitab Figih Sunnah Juz II halaman 248 :Mee E95) Slyadal cae al) all all Gye Gul Gy) Ag Gl Qi dle BLY) Gados ly Ugala) oh Ugaes ol Uda sae: Sie Lagltia) Gar ytiall alga dime gUbiow Y yl ualSAS 13 ell gi Soll Cpa Shall

lySigil) Cua Shall pte UALS! gl GUY lll cL else et oly ilyCUS 9 C95 Cale! gh Ang HN Atk cli) Goal Lal ges Gah ILE ed giLegis CIA CS gall) Jae g Uglied cys Badal! alga Ame GUN Lea sly!

Musthafa AsSibaisebagai pendapatnya sendiri sebagaimana tersebut dalam kitabnya AlMaratu baina alFighi wa alQanun halaman 100, dalam teks Arabnyaberbunyi sebagai berikut:aS gly SY VI dno al ye Gyo Alla G8 Lilac el Gill 5 GLEAN ae aid Y dan jl) Shall Glscei GI 2S Ge GLb Leal gt OLS Ibs & I jill Ihe lal GS Lagey GQuechie Gn gleial 4 ATsAusLeLl 4x0 ay dill A) Sh Legis ly JS Coe al del Gens) Ge Ge diag jl ENIY 5Artinya : "Bahwa kehidupan suamiisten itu tidak akan memperolehketenangan ditengah perpecahan

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

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!

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall beapplied each Year consistenly. The method selected must beapproved by PERTAMINA, and such approval can bereviewed periodically by PERTAMINA and theCONTRACTOR."

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly.

Putusan Nomor 13/B/PK/PJK/20173.9.of the same kinds as those effected, through the permanentestablishment;Pasal 8 ayat (8):In the determination of the business profits of a permanentestablishment, there shall be allowed as deductionsexpenses which are reasonably connected with such profits,including executive and general administrative expenses,whether incurred in the Contracting State in which thepermanent establishment is situated or elsewhere.

However,no such deduction shall be allowed in respect of amounts, ifany, paid (otherwise than towards reimbursement of actualexpenses) by the permanent establishment to the head officeof the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the useof patents or other rights, or by way of commission forspecific services performed or for management, or by way ofinterest on moneys lent to the permanent establishment.Likewise, no account shall be

Singapura berkaitan dengan pengurusanboard dan lodging karyawan Termohon Peninjauan Kembali(semula Pemohon Banding) di Singapura, pengurusanground handling pesawat di Singapura merupakanpenghasilan bagi pihak luar negeri yaitu Chevron OverseasServices Limited sehingga harus dipotong PPh Pasal 26;3.13.Bahwaterkait Overhead Allocation General andAdministrative cost, other than direct charges, allocable tothis operation should be determined by a detailed study, andthe method determined by such study shall

Berdasarkan ATTACHMENT A: OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREETRADE AREA pada Rule 6 butir (a) dinyatakan "The Government authoritiesdesignated to issue the Certificate of Origin shall, to the best of their competenceand ability, carry out proper examination upon each application for the Certificateof Origin to ensure that:a. The application and the Certificate of Origin are duly completed and signedby the authorised signatory;b.