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

pencetakan melalui perendamane perakitan melalui vulkanisasie penyatuan dan pemvulkanisasiane pengetasan berflekuensi tinggie perekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf 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 to thefoot, are incorporated into a single component which

tahan airberarti alas kaki yang disebutkan dalam pos tersebut, yang dirancang untuk melindungi dari penetrasi air atau cairan lainnya,tanpa memperdulikan apakah alas kaki tersebut semuladirancang untuk tujuan tersebut atau tidak;Canada Borders Service Agency, Statement Of Reason, OttawaNov Dec 9 2002The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to givewaterproof protection to the foot, are incorporated into a singlecomponent 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 penjeiasan 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 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

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Otlawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The 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 11 dari 25 halaman. Putusan Nomor 1076/B/PK/PJK/2014Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

lainnya,Canada Customs bahwa ciri khas alas kaki kedap air adalah keduabagian sol dan bagian atasnya mampu memberikan perlindungan kedapairterhadap kaki.3.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahanpenyusun outer sole dan upper, Explanatory Noted Bab64 Umum (B)+ Menurut pendapat Pemohon Banding (kami) penyataan diataskurangtepat karena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear wth outer soles and uppers of rubber orof plastic, the uppers of which

kelihatanmemenuhi syarat kKedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk sub pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan sub 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 wthout quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules wthout 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 whichlock into holes in the sole;(f) Nonwaterproof footwear produced

films or tapes for radio or television broadcasting,or any patent, knowhow, trade mark, design or model, plan, secret formulaor process; andb payments of any kind received as a consideration for the use of, or the rightmeto use, 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;"8 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:Halaman 13 dari 23 halaman.

the right to use:i motion picture films; orii films or video tapes for use in connection with television; orilitapes for use in connection with radio broadcasting; ortotal or partial forbearance in respect of the use or supply of any property orright referred 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.

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 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.

Canada Customs bahwa ciri khas alas kaki kedap air adalah keduabagian sol dan bagian atasnya mampu memberikan perlindungan kedapair terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05dibedakan berdasarkan bahan penyusun outer sole dan upper,Explanatory Noted Bab 64 Umum (B) Menurut pendapat pemohonbanding ( kami ) penyataan diatas kurang tepat karena berdasarkanHarmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubber orof plastic, the uppers of which

Putusan Nomor 737/B/PK/PJK/201511pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu..Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(m)Ski boots consisting of several moulded parts hinged on rivets or similardevices;(n)Cogs without quarter or counter, the uppers of which are produced in onepiece usually attached to the base or platform by riveting;(o)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;(p)Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole by plugswhich lock into holes in the sole;(r) Nonwaterproof footwear produced in one piece (for example, bathingslippers)12.Bahwa dengan Explanatory Notes, untuk sub

Putusan Nomor 780/B/PK/PJK/2013and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, thenany profits which would, but by reason of those conditions, haveaccrued to one of the enterprises but by reason of those conditions,have not so accrued, may be included in the profits of that enterpriseand taxed accordingly.Bahwa pada paragraf 6.8 Chapter VI OECD Transfer

or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;And in either case conditions are made imposed between thetwo entreprises in their commercial or financial relationswhich differ from those which would be made betweenindependent enterprises, then any profits which would, butby reason of those conditions, have accrued to one of theenterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise andtaxed

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

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

Pemerintah Jepang dinyatakan:Pasal 9:"Where :a. an enterprise of Contracting State participates directly or indirectly inthe management, control or capital of an enterprise of the otherContracting State, orb. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which

differ fromthose which would be made between independent enterprises, then anyprofits which would, but by reason of those conditions, have accrued toone of the enterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly6. bahwa pada paragraf 6.8 Chapter VI OECD Transfer Pricing Guidelinedinyatakan Patents are basically concerned with the production ofgoods.7. bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi

Jepang:Pasal 9:"Where :c. an enterprise of Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, ord. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;and in either case conditions are made imposed between thetwo entreprises in their commercial or financial relations whichdiffer from those which

would be made between independententerprises, then any profits which would, but by reason ofthose conditions, have accrued to one of the enterprises butby reason of those conditions, have not so accrued, may beincluded in the profits of that enterprise and taxed accordinglyHalaman 16 dari 24 halaman.

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.

pencetakan melalui perendamane perakitan melalui vulkanisasie penyatuan dan pemvulkanisasiane pengetasan berflekuensi tinggie perekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of 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

Putusan Nomor 73/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;(da) 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;Halaman 28 dari 31 halaman.

Pasal 9.3 itu sendiri antara lain menyatakan:except as otherwise provided in Appendix P, late payments by either party shallbear interest at the Late Payment Interest Rate from the date on which suchpayment was originally due until the date that such payment was made,Bahwa dalam kenyataannya, Pemohon Banding, karena satu dan lain hal, tidakdapat melunasi pembelian tenaga listrik dari PT. Paiton Energy.

Paiton EnergyCompany dengan Perusahaan Umum Listrik Negara: "except asotherwise provided in Appendix P, late payments by either partyshall bear interest at the Late Payment Interest Rate from the dateon which such payment was originally due until the date that suchpayment was made (bahwa bunga dapat dikenakan atasketerlambatan pembayaran yang dikenakan' sejak tanggalseharusnya dilakukan pembayaran sampai tanggal dibayarkannyahutang listrik swasta tersebut), bukan berkaitan dengan transaksiPeminjaman

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 suchpayment was made;b.

Appendix P Invoicing and Payment Procedures:"Broken contract" shall have the meaning set forth inSection 7 (c);"Reference Banks" shall mean, collectively, at least three(3) banks designated as such by PLN from time to time(one of which shall at all times be Bank Indonesia or anysuccessor central bank for the Republic of Indonesia),subject to approval of Seller, which shall not beunreasonably withheld, provided that any change in thedesignation of a Reference Bank with respect to anyBilling Period

Paiton Energy, sedangkan ketentuanmengenai keterlambatan pembayaran atas transaksi jualbelinya (hutang pembelian) masih diatur dalam Pasal 9.3 LatePayments Power Purchase Agreement yang berbunyi: Exceptas as otherwise provided in Appendix P, late payments byeither Party shall bear interest at the Late Payment InterestRate from the date on which such payment was originally dueuntil the date that such payment was made; (bahwa bungadapat dikenakan atas keterlambatan pembayaran yangdikenakan sejak tanggal

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.

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

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.

waters of that Party, provided that that Party has the rights to exploit such wateseabed and beneath the seabed in accordance with international law;g) Products of sea fishing and other marine products taken from the high seasvessels registered with a Party or entitled to fly the flag of that Party;h) Products processed and/or made on board factory ships registered with a Partyentitled to fly the flag of that Party, exclusively from products referred toparagraph (g) above;i) Articles collected there which

Persetujuan Perdagangan Barang Dalam Persetujuan Keran;Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AngeAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Anne"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tooriginating and eligible for preferential concessions if they conform to the orirequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recoveryparts of raw materials, or for recycling purposes; andj.

Products which are wholly obtained of produced as set out anddefined in Rule 3, orb. Products not wholly produced or obtained provided that the saidproducts are eligible under Rule 4, Rule 5 and Rule 6:Rule 3" Wholly Obtained "Within the meaning of Rule 2 (a), the following shall be consideredas wholly produced or obtained in a party:(a) Plant! and plant products harvested, picked or gathered there;(b) Live animals?

Party, provided that thatParty has the rights to exploit such waters, seabed and beneaththe seabed in accordance with international law,(g) Products of sea fishing and other marine products taken fromthe high seas by vessels registered with a Party or entitled toSly the flag of that Party,(h) Products processed and/or made on board factory shipsregistered with a Party or entitled to fly the flag of that Party,exclusively from products referred to in paragraph (g) above,(i) Articles collected there which

Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit only fordisposal or recovery of parts of raw materials, or for recyclingpurposes4, andj.

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

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 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 to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

Putusan Nomor 510/B/PK/PJK/2016foot, 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 di atas, dan sesuai dengan ketentuan hukumyang berlaku, terbukti dan tidak terbantahkan lagi bahwa Termohon PeninjauanKembali tidak tepat dalam mengklasifikasikan

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading 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

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, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached 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

kenyataanya alas kaki tersebuttidak dapat melindungi dari masuknya air atau cairan lainnya maka tidak dapatmenjadi waterproof footwear dan harus keluar dari pos 6401;Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26Nov 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

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B);e Menurut pendapat pemohon banding (kami) penyataan di atas 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

syaratkedua karena pembuatannya dengan cara injection moulding, karena untuk masuksub pos 64.02 harus memenuhi syarat pembuatannya dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, inter alia:(g) Ski boots 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 attached to thesole by stitching;(i) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;Halaman 19 dari 23 halaman.

(k) Thongtype sandals in which the thongs are attached to the sole by plugs whichlock 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