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.

mencatat 10% atas pembelian barang dagangan dariCadbury Malaysia sekaligus juga mencatat jasa Management dan ITkepada Cadbury Schweppes;Jawaban: Dasar pencatatan suatu transaksi ke dalam suatu akun untukpenyajian laporan keuangan Management adalah Group Reporting ManualCadbury, demikian juga dengan akun 5998 (Extra 5% IDTC) ini di manadidalam Group Reporting Manual ini akun tersebut adalah elemen 1037(other reconciling items) yang didefinisi adalah: includes all operatingrevenue and expenses items which

PK/PJK/2016yang secara komersial pencatatan Pemohon Banding pisahkan 90% ke hargapokok penjualan dan 10"/o ke Akun 5998 (Extra 5% IDTC), baik untuk transaksiImpor (mendebit akun 5998) maupun transaksi export (mengkredit 5% IDTC)yang mana sematamata Pemohon Banding lakukan hanya untuk penyajianlaporan keuangan tidak didukung dengan bukti yang kuat karena berdasarkanGroup Reporting Manual Cadbury disebutkan bahwa akun tersebut adalahuntuk mencatat "includes all operating revenue and expenses items which

nilai export Pemohon Bandinglebih tinggi dari Nilai import maka Akun atas transaksi ini akan bernilai negatif(ada penurunan biaya) dan pada saat nilai export Pemohon Banding lebihrendah dari nilai import maka Akun atas transaksi ini akan bernilai positif (adakenaikan biaya);Bahwa dasar Pemohon Banding melakukan pencatatan yaitu GroupReporting Manual Cadbury di elemen Other reconciling item yang menyebutkanbahwa akun tersebut adalah untuk mencatat "includes all operating revenue andexpenses items which

or other dispositions of any suchproperty or rights to the extent that the amounts realized on such sale,exchange or other disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights;(b) The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which

merupakan akun pencatatan pembelian barangdagangan adalah tidak terbukti dan amar pertimbanganMajelis nyatanyata tidak sesuai dengan fakta yangterungkap di persidangan karena: bahwa yang mendasari Termohon Peninjauan Kembali(semula Pemohon Banding) terkait sistem pencatatanatas akun 5998 adalah Group Reporting ManualCadbury. bahwa berdasarkan Group Reporting Manual Cadburyelemen 1037 disebutkan penjelasan atas akun 5998adalah sebagai berikut: Includes all intercompanyrevenue and expenses items which

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 512/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 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 karetatau plastik.Berdasarkan fakta, uraian

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 XIl 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

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 knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari

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;Halaman 28 dari 31 halaman.

(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 byriveting;(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 thesole by 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 yang paling tepat untuk sandal jepit dansandal adalah pos 64.02.Bahwa menurut Ketentuan Umum Mengintrepretasi

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.

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The 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

(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 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 in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas, makasandal 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:Bahwa menurut Ketentuan Umum Mengintrepretasi

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.

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.

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

Origin Criteria: For exports to the above mentioned countries to be eligible forpreferentia) treatment, the requirement is that either:(iv) Products which satisfy the product specific rules provided for in attachment Bof the Rules of Origin for the ACFTA shall be considered as products to whichsufficient transformation has been carried out in a Party.If the products qualify under the above criteria, the exporter must indicate inBox 8 of this form the origin criteria on the basis of which the claims

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.

berdasarkantax 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 dividendsas used in this Article means income from shares, mining shares,founders shares or other rights (not being debtclaims), participating inprofits, as well as income from other corporate rights which

is subjectedto the same taxation treatment as income from shares by the laws of theState of which the company making the distribution is a residentTerjamahan 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

air berarti alas kaki yang disebutkan dalam pos tersebut, yang dirancang untuk melindungi dari penetrasi air atau cairan lainnya, tanpamemperdulikan apakah alas kaki tersebut semula dirancang untuk tujuantersebut atau tidak.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

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

Whether contractual or not. which are consideredas commercial under the Indonesian law.28. Bahwa pengertian dari tindakan pemerintah Indonesia dalam meratiHal. 19 dari 34 hal. Put.

Dr.Sudargo Gautama bahwa yang disebut sebagai Public Policy atau AsasKetertiban Umum adalah sebagai berikut :"public policy atau openbare orde hanya merupakan "a reserveprinciple which is only to be invoked exceptionally", dengan demikianjelas terlihat adanya suatu"uneasiness dalam mempergunakannya"Bahwa yang dimaksud dengan "uneasiness" adalah penggunaan"ketertiban umum" harus dilakukan seirit mungkin dan hanya sebagaipengecualian, apabila setiap kali menggunakan ketertiban umumsebagai alasan untuk

However thesame defects do not apply to the settlement agreement, which wasclear; voluntarily entered into and not contrary to public policy andany award rendered thereunder should have been enforced.Whether this notorious decision was a product of undue influence, oronly lack of understanding of the arbitral concept on the part of thecourt, has never been determined.

Haryanto adalah perkara yangcontroversial :"The controversy of a judicial decision which was rendered by theDistrict Court and Supreme Court can be seen from the case E. D. &F. Man (Sugar) Ltd vs. Yani Haryanto. In this case, the CentralJakarta District Court had annulled the underlying contract based onthe violation of the Indonesian public policy.

Isi dari pernyataan tersebut adalah sebagai berikut :"we confirm that our award final/v determined the followina issues:i) The Respondent's challenae to tribunal's jurisdiction which wedismissed ;.il) The joinder of the sixth. seventh and eiaht claimants to thisarbitral reference which allowed under Rule 24.b of the SIAC Rule ;iit) The commencement and pursuit of the IndonesianProceedinas (Case No. 1100/Pdt.G/200B/P.N.JKT.SEL in theSouth Jakarta District Court was a breach of clause 17.6 of theSSA

Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26 Nov2002 dan CBSA Statement Of Reason , Ottawa 9 Desember 2002The 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.Halaman 11 dari 28 halaman Putusan Nomor 79 B/PK/PJK/2015Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Canada Customs bahwa ciri khas alas kaki kedap air adalah kedua bagian sol danbagian atasnya mampu memberikan perlindungan kedap air terhadap kaki.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

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karena untukmasuk sub 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:kk Ski boots consisting of several moulded parts hinged on rivetsor similar devices;ll Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;Halaman 25 dari 28 halaman Putusan Nomor 79 B/PK/PJK/2015mm 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;nn Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;00 Thongtype sandals in which the thongs are attached to the soleby plugs which lock into

memenuhi syarat kKedua karena pembuatannya dengancara injection 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

(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 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

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

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 or similardevices;(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, beingproduced 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 hee/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;Halaman 18 dari 21 halaman.

transaksi yang berhak mendapatkan fasilitas tarif bea masukpreferensial adalah sebagai berikut:ORIGIN CRITERIA: For exports to the above mentioned countries to be eligiblefor preferential treatment, the requirement is that either:i The products wholly obtained in the exporting member state asdefined in Rule 3 of the ASEAN China ROO;ii Subject to subparagraph (1) above, for the purpose ofimplementing the provisions of Rule 2(b) of the ASEAN ChinaROO, products worked on and processed as a result of which

thetotal value of the materials, parts or produce originating from nonACFTA member states or of undetermined origin used does notexceed 60% of the FOB Value of the product produced or obtainedand the final process of the manufacture is performed withinterritory of the exporting member state;iit Products which comply with origin requirements provided for Rule2 of the ASEAN China ROO and which are used in a member stateas inputs for finished product eligible for preferential treatment inanother member

state/states shall be considered as a productoriginating in the member state where working or processing ofthe finished product has taken place provided that the aggregateACFTA content of the final product is not less than 40%; oriv Products which satisfy the products specific rules provided for inattachment B of the ASEAN China ROO shall be considered asgoods to which sufficient transformation has been carried out in apartyBahwa berdasarkan ketentuan Overleaf Note Attachment C ACFTA di atas,suatu

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 or similardevices;(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;Halaman 18 dari 21 halaman.

(d) Sandals consiting of straps across the instep and counter or hee/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 in one piece (for example, bathingslippers)Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding sekarang PemohonPeninjauan Kembali dapat masuk pos 64.02, karena pada bab 64, pos