Hal itu dapat dilihat dari ketentuan Pasal 5.13Common Terms Agreement (vide Bukti T2) yang menyatakan sebagaiberikut:,a.If, under the Lease, Lessee is required to pay a Deposit, theremaining privisions of this clause shall apply.

Lessee agreesthat Lessor shall be entitled to commingle the Deposit withLessors general or other funds, Lessor will not hold any suchfunds as agent or on trust for Lessee or in any similar fiduciarycapacity and Lessees right to a refund of the Deposit amount islimited as set out in the Lease;If Lessee fails to comply with any provision of the Lease or theOther Agreements, or any Default shall have occurred and becontinuing, in addition to all rights and remedies accorded toLessor elsewhere in the

under Law in respect of theDeposit, Lessor may immediately or at any time thereafter,without prior notice to Lessee, apply all or part of the Deposit inor towards the payment or discharge of any matured obligationowed by Lessee or any Lessee Affiliate under the Lease or theOther Agreements, in such order as Lessor sees fit, and/orexercise any of the rights of setoff described in Clause 5.20against all or part of the Deposit;lf Lessor exercises the rights described in Clause 5.13(b) above,Lessee shall

mengatur sedemikian";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 itarises and according to the laws of that State, but if the beneficial owner ofthe interest is a resident of the other State, the tax so charged shall

notexceed 10 per cent of the gross amount of the interest";Ayat (4), "Notwithstanding the provision of paragraph 2, interest arising inone of the two States shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest is paidon a loan made for a period of more than 2 years or is paid in connectionHalaman 5 dari 40 halaman.

Putusan Nomor 942/B/PK/PJK/201 4with the sale on credit of any industrial, commercial or scientific equipment";Ayat (5), "The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4";Bahwa dalam hal ini, baik Direktorat Jenderal Pajak selaku "Pejabat yangBerwenang" Indonesia maupun "Pejabat yang Berwenang" Belanda,belum/masih melakukan pembicaraan tentang aturan pelaksanaan ayat (2),(3), dan (4) sebagaimana dimaksud pada Pasal 11 ayat

koreksi positifobjek PPh Pasal 26 atas bunga yang diperoleh CVI GVF (LUX) MasterS.A.R.L. sebesar Rp121.958.100,00 dengan tarif PPh Pasal 26 sebesar10% dari jumlah bruto bunga yang dibayarkan;Bahwa Pasal 11 ayat (2) Persetujuan Penghindaran Pajak Berganda antaraIndonesia dan Luxembourg, menyatakan "However, such interest may alsobe taxed in the Contracting State in which it arises, and according to thelaws of that State, but if the recipient is the beneficial owner of the interestthe tax so charged shall

not exceed 10% of the gross amount of the interest.The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of this limitation";Bahwa dengan demikian secara implisit pada prinsipnya Terbanding telahmengakui halhal sebagai berikut:Bahwa CVI GVF (LUX) Master S.A.R.L. adalah penduduk NegaraLuxembourg, yang oleh karenanya Terbanding menerapkan PersetujuanPenghindaran Pajak Berganda antara Indonesia dan Luxembourg sesuaiPasal 1 Persetujuan Penghindaran

Once general boarding has commenced, passengers whe have purchased our Hot Seat shall join the general boarding queue.6.3 Noshow: You must be present at check in on time and be present at the boarding gate not later than the time specified by us at the time of check in.

We shall not be liable in any way whatsoever to you in connection with obtaining necessary documents orcomplying with such laws, regulations, orders, demands, notices, requirements or instructions, whether given orally or in writing or otherwise, or for the consequences to youresulting from your failure to obtain such documents or to comply with such laws, regulations, orders, demands, notices, requirements or instructions.6.5 Travel Documents: You are responsible for obtaining and must possess and

Except for Malaysian children traveling to Sabah andSarawak which travel documents are prescribed below, copies of childrens birth certificates or identity cards* are required before they are allowed to board.Malaysian children traveling to Sabah or Sarawak:Children under the age of 12 shall be allowed to board by producing the original birth certificates or identity cards or Adoption Certificates (such Adoption Certificate shall beas prescribed by the National Registration Department of Malaysia

Children, aged 12 and above shall be required to produce their original birth certificates or identity cards.International Routes:All passengers traveling on international routes must passess valid passports with at least six (6) months validity and the applicable valid visas. Such passengers shallposses a return on an onward journey ticket.

The following shall qualify as identity cards for children: Mykid for Malaysia, Thai national ID card for Thailand and the Kartu Keluarga for Indonesia.** The production of an original passport qualifies as valid identification under this articleHalaman 20 dari 38 Putusan Nomor 757Pdt.2016/2016/PN TngBahwa berdasarkan halhal tersebut, jelas TERGUGAT telahmemberikan penjelasan mengenai persyaratan pembelian tiket untukrute Internasional, dan atas penjelasan persyaratan tersebut ParaPenggugat telah

Quantity shall be Lot Shipment for 1 year Period.determined according to Shore Tank Quantity shall be determinedFigure after Received at Discharge Port according to Shore Tank Figure afterand will be determined by Independent Received at Discharge Port and willSurveyor for the final result. be determined by IndependentYang diterjemahkan oleh Evandinata Surveyor for the final result.YangKuantitas Halim, M.Hum, penterjemah diterjemahkan oleh Evandinata(Pasal3, Ayat tersumpah sebagai berikut: Halim,

Independen untuk hasil akhir.Price The Unit Price in US Dollars per barrel Price shall be on 99,81% X Lops (Low(Section 6) shall be: Mops) 0.25% S from date 26" from PLN Contract price Belawan 2USD the previous Two Month until 25" Hal 17 dari 39 Halaman Put.

memberikan putusan yang seadiladilnya (ex aequo et bono).Menimbang, bahwa atas gugatan tersebut Tergugat Il telah mengajukanjawabannya, sebagai berikut :DALAM EKSEPSI : EXEPTIO DILATORIA (Eksepsi Gugatan Prematur)1.Bahwa kontrak jual beli Sales contract for product sales & Purchase, nomor002/PEKPM/SLSBELAWAN/FEB2015, tanggal 3 Februari 2015,jangka waktunya yaitu dari tanggal 1 Maret 2015 sampai dengan tanggal29 Februari 2016, sebagaimana dalam ketentuan Section 2 No 2.1 yangmenyatakan "The seller shall

sell, and buyer shall accept the products at belawanport, Indonesia during the period of 1*' of march 2015 up until 2g" February 2016 (1year)".

Dalamusulan revisinya, Pemohon dengan menggunakan track changesantara lain mengusulkan perubahan sebagai berikut terhadapPerjanjian SubKontrak:(a) Tanggal perjanjian yang awalnya ditulis 15 Agustus 2017diusulkan untuk diubah menjadi tanggal 9 Oktober 2017;(b) This Subcontract Agreement as well ascorrespondences and documents relating to the Subcontractexchanged by the Contractor and the Subcontractor shall be inEnglish and Bahasa Indonesia.

In the event of conflict betweenlanguages, English version shall prevail (Perjanjian SubKontrak dan korespondensi serta pertukaran dokumen terkaitantara Kontraktor dan Subkontraktor dibuat dalam BahasaInggris dan Bahasa Indonesia.

Arbitration Pekerjaan atau bagiannya sesuaiproceeding shall be conducted by Singapore Subkontrak. Proses Arbitrase akanInternation Arbitration Centre and shall be dilakukan melalui BADAPSKI (Badanconducted in English language.

In the event of conflict betweenlanguages, English version shall prevail (Perjanjian SubKontrak dan korespondensi serta pertukaran dokumen terkaitantara Kontraktor dan Subkontraktor dibuat dalam BahasaHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmInggris dan Bahasa Indonesia.

In the event ofconflict between languages, English version shall prevail.4. Bahasa4.1 Subkontrak ini, semua dokumen dan semua korespondensi antaraKontraktor dan Subkontraktor yang berhubungan dengannya dilakukandalam Bahasa Inggris dan Bahasa Indonesia.

This Agreement and the related Security Documents shall be governed by,construed and enforced in accordance with the Laws and regulations of theRepublic of Indonesia. ;Terjemahan :a. Perjanjian ini dan Dokumen Jaminan terkait akan diatur oleh, ditafsirkandan dilaksanakan sesuai dengan Hukum dan peraturanperaturan RepublikIndonesia. ;b. Pasal 16 huruf (a) dari Term loan Agreement yang selengkapnya berbunyisebagai berikut :a.

This Agreement and the related Security Documents shall be governend byand construed in accordance with the Laws and regulations of theRepublic of Indonesia ;Terjemahan :a. Perjanjian ini dan Dokumen Jaminan terkait akan diatur oleh danditafsirkan sesuai Hukum dan peraturanperaturan Republik Indonesia c. Pasal 15 huruf (a) dari Loan Agreement II yang selengkapnya berbunyi sebagaiberikut :a.

Pasal 3 ayat (3) dari Loan Agreement I yang selengkapnya berbunyi sebagaiberikut :3.3 The Borrower shall use the proceeds of Facility A and Facility B only tofinance the Borrowers working capital requirements ;Terjemahan :3.3 Pinjaman akan menggunakan Fasilitas A dan Fasilitas B hanya untukmembiayai persyaratan modal kerja Peminjam ;b.

The Borrower shall use the proceeds of the Facility only for theBorrowers general working capital and investment purposes.Terjemahan :3.3 Peminjam akan menggunakan Fasilitas hanya untuk modal kerjaumum Peminjam dan tujuan investasi ;3.

Ketentuan Pasal 14 dari Akta No.100 tentang Power of Attorney toEstablish First, Second and Subsequent Hypothecs tertanggal 29 April1994 yang dibuat dihadapan Ny.R.Arie Soetardjo,SH, Notaris diJakarta (vide, Bukti P4), yang mengatur sebagai berikut :This Power of Attorney shall be governed by and construed inaccordance with the law of the Republic of Indonesia.

dan atau Warga Negara Indonesia,sehingga pada akhir tahun ke10 (sepuluh) sejak dimulainya tahap produksipaling sedikit 51% (lima puluh satu persen) dari sahamsahamnya sudahditawarkan" (Vide, Bukti P4 : Pasal 12 ayat 3, Bab Ill tentang KepentinganNasional, Keppres No. 49/1981) ;Bahwa ketentuan Keppres No. 49/1981 tersebut di atas dituangkan dalamPKP2B KPC, pasal 26 tentang Participation and Promotion of National Interest(penyertaan dan promosi Kepentingan Nasional) yang menyatakan"...Contractor shall

Kewajiban Divestasi 51% Saham KPC : Jadwal dan Prosentase.Bahwa kewajiban Divestasi 51% Saham KPC tersebut wajib dilaksanakanmenurut jadwal dan prosentase yang ditentukan menurut pasal 26.1.1 PKP2BKPC, yang menyatakan :"The offer of shares 'to the Indonesian Participant in each year following the endof the fourth full calendar year shall not be less than the following percentages ofthe total number of shares to be outstanding following the acceptance of theoffer :fifth year 15%sixth year 8%seventh

year 7%eigth year 7%ninth year 7%tenth year 7%All obligations of Contractor under this Article 26.1 shall be deemed to bedischarged as soon as not less than 51 % of the total shares issued andoutstanding shall have been offered and purchased by the Indonesan Participant.Terjemahannya :"Penawaran saham kepada Peserta Indonesia pada setiap tahun setelah akhirHal. 5 dari 51 hal.

Kewajiban Divestasi.Bahwa pada tanggal 16 Juli 1998, Tergugat (atas nama Tergugat V danTergugat VI) menawarkan saham KPC kepada Pemerintah/Badan Usaha MilikNegara (BUMN : PT Timah Tbk., PT BA dan PT Aneka Tambang) ; Padahal,menurut ketentuan Pasal 26.1.1 PKP2B KPC, untuk tahun 1998 : prosentasesaham yang wajib ditawarkan/didivestasikan adalah dan menurut ketentuan26.1.2 (ii) PKP2B KPC. penawaran saham tersebut dilaksanakan dalam jangkawaktu 3 (tiga) bulan akhir setiap tahun kalender (The offer of shall

Vide, Bukti P26 : Keputusan/Kesimpulan Rapat Intern Komisi VIII DPR RItanggal 16 Juli 2002 ;"PKP2B KPC pasal 26.1 jo pasal 1.8" yang dirujuk Keputusan/Kesimpulantersebut di atas menyatakan :". ..Contractor shall ensure that its shares are offered either for sale or issue tothe Government.

PENGGUGAT dan TERGUGAT,TERGUGAT memiliki kewajiban untuk menjamin Objek Perjanjian agarberoperasi sebagaimana mestinya dan sesuai dengan kesepakatan dalamPerjanjian Kerjasama.Bahwa kewajiban TERGUGAT yang pada intinya berkewajiban menjaminObjek Perjanjian agar dapat digunakan dengan baik dan beroperasisebagaimana mestinya, telan secara tegas dan jelas tertuang dalamLampiran dalam Perjanjian Kerjasama, yaitu pada Appendix A (Appendix)khususnya mengenai Building Occupational Permit dinyatakan bahwa:AUU shall

guarantee that by Lease Commencement Date or earlyoccupancy date:e The Building shall have undergone testing and commissioning;Halaman 5 dari 19 halaman Putusan.

The Building Operation Permit (IPB) application shall have been dulyfiled with the relevant government authority;e The Building Construction Permit (IMB) and the Preliminary IPB havebeen received, ande The Building is fully operational, which is consistent with other newlyconstructed office projects in Indonesia.

Putusan Nomor 306/B/PK/PJK/2015the interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialOwner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp20.619.340.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, ora reduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl

Article 11 Para 1, 2, 3, 4 and 5 Tax Treaty atau Persetujuan Penghindaran16Pajak Berganda (P3B) antara Pemerintah Indonesia dan Pemerintah Belanda,menyatakan:Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the Beneficial Owner of the interest174is a resident of the other State, the tax so charged shall

not exceed 10 percent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:1 the Government of the other State, including politicalsubdivisions and local authorities thereof; orul the Central Bank of the other State; orill a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local

authorities thereof; oriv any resident of the other State with respect to debtclaims guaranteed or insured by the Government of theother State including political subdivisions and localauthorities thereof, the Central Bank of the other Stateor any financial institution owned or controlled by thatGovernment.Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other

State and if the interest is paid on aloan made for a period of more than 2 years or is paid in connection with thesale on credit of any industrial, commercial or scientific equipment.The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp19.322.100.000,00 karena pada

Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes that a conduitcompany cannot normally be regarded as the Beneficial Owner if; thoughthe formal owner, it has, as a practical matter, very narrow powers whichrender it, in relation to the income concerned, a mere fiduciary oradministrator acting on account of the interested parties.c Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction of tax shall

BASIC AGREEMENTBREDERO PRICE shall provide PT.

BPI as required by the latter and within thescope of its business operations, the comprehensive services, consulting andassistance in the areas expressly provided for herein.By the terms of this contract, BREDERO PRICE shall provide such services asdefined hereinafter.It is expressly agreed that this contract does not include any rights upon the tradename or patents belonging to BREDERO PRICE which, in consideration of theirspecific nature may be covered by supplementary contracts.

OTHER SERVICESe BREDERO PRICE shall get other services which it hasdeveloped itself at the disposal of PT. BPI and which PT. BPImight be able to benefit from in its usual business operations.BREDERO PRICE shall inform PT. BPI of the existence of suchnew services immediately upon their being put into operation.Yang terjemahan dalam bahasa Indonesianya menyatakan (Bukti PK8):2.

BPI to develop itsbusiness activities from its Indonesian base in a more rational manner.In view of its activity and whenever the need shall arise PT BPI will, therefore, beable to benefit from the services described hereinafter.

Rp. 796.695.864September 1998), excluding VAT,interest and claims2) Actual payments received by POC towards US$ 15,887,546the aforesaid progress amounts(as referred to in Progress Statement No. 5)3) Outstanding amount of the above progress US$ 16,158,683statements as at 30 September 1998 andRp. 796.695.864It is also further agreed by the Parties that the above amount shall bedeemed to be correct and payable subject to the followingconditions :Hal. 18 dari 74 hal. Put. No. 740 K/Pdt.Sus/20101.

However if until 18' November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties";Terjemahan adalah sebagai berikut :"Bahwa para pihak yang telah mengadakan Perjanjian Kontrak Zona11Pekerjaan Pengerukan dan Reklamasi' pada tanggal 24November 1995 (Kontrak), dengan ini menyetujui dan menegaskansebagai berikut :1) Jumlah kemajuan dari tagihan

Surya Prasudi Utamabukan pihak dalam perjanjian tersebut;Kemudian adanya 3 persyaratan dalam perjanjian tersebut,untuk lebih jelasnya dikutip bagian tersebut sebagai berikut :It is also further agreed by the Parties that the above amount shall bedeemed to be correct and payable subject to the followingconditions :1.

No. 740 K/Pdt.Sus/2010Project to be continued, or until the date mentioned incondition 3) below, which ever is earlier;The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, pac shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at

such time, which termsand conditions shall be as nearly approximate those of theoriginal contract as economic, political and physicalcircumstances at such time shall permit;However if until 18 November 2000, BTID still have notresumed the Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties."

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; orHalaman 15 dari 36 halaman Putusan Nomor 307/B/PK/PJK/2015(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions

Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialOwner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp84.844.714.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from,or a reduction of tax shall not apply if more than 50 per cent ofsuch income is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl

SubKontraktor/TURUTTERGUGAT bertanggungjawab terhadap kegagalan dalammelaksanakan pekerjaannya;d) Angka 4 Commencement and Completion Surat Perintah Kerja Letter of Award tanggal 1 Januari 2014, selengkapnyasebagai berikut: The Commencement Date shall be 1 January2014.The Time for Completion for the Sub Contractor Works, shallbe tuelve (12) months counted from the Commencement Date,that is, the completion date is 1 January 2015.Terjemahan bebasnya:Perjanjian mulai berlaku sejak tanggal 1 Januari

/atautanggungjawab TERGUGAT untuk membayarkan seketika padasaat TERTANGGUNG/OWNER/PENGGUGAT menyampaikansurat pemberitahuan yang menyatakan adanya kegagalanHal. 6 dari 43 hal Put.No134/Padt/2018/PT.DKI.pelaksanaan Pekerjaan (notice default) kepadaPENANGGUNG/SURETY/ TERGUGAT sebagaimana hal inidinyatakan dalam Paragraf ke5 (lima) surat Advance PaymentBond dan Paragraf ke2 (dua) surat Performance Bond dengankalimat sebagai berikut, yaitu:Paragraf ke5 Advance Payment Bond:This Advance Payment Bond shall

our privilage as guarantor to claimconfiscation in advance of debtor belongings to settle this debts whichconforms to article 1832 of Indonesian Civil Law Code.Terjemahan bebas:Selanjutnya kami menegaskan melepaskan hak istimewa sebagaipenjamin untuk menagih terlebih dahulu kepada Debitor untukmenyelesaikan kewajiban utang sesuai dengan Pasal 1832 KitabUndangUndang Hukum Perdata.Paragraf ke8 Performance Bond;With reference to section 1832 of Civil Law (Kitab UndangUndangHukum Perdata), the surety shall

TheAdvance Payment shall be repaid through the deductions in paymentcertificate.Terjemahan bebasnya:Uang muka sebesar 15% dari Nilai SubKontrak yang disepakati, yangsama jumlahnya dengan Advance Payment Bond yang disepakati dalamJumlah yang ekuivalen.

COP Nomor 26 dan Nomor 7keduanya tertanggal 3 Februari 2014, TURUT TERGUGAT sudahtidak lagi menjalankan kewajibannya mengembalikan uangmuka/advance payment kepada PENGGUGAT.Bahwa surat Advance Payment Bond menyatakan pembayaranatau pencairan uang muka/advance payment bersifat tidakbersyarat (unconditional and payable) dan mudah dicairkan ataspermintaan pertama kali PENGGUGAT (Owner) sebagaimanadiuraikan pada Paragraf ke5 Advance Payment Bond yangberbunyi sebagai berikut:This Advance Payment Bond shall

In consideration of the technical and other assistancegiven by YAMAHA to YMMI hereunder YMMI shall payto YAMAHA the royalty as specified below for the termof this Agreement and even after the expiration there ofin case YAMAHA grants YMMI the right to sell Guitarsand Drums in promotion to total amount of Guitars andDrums that YMMI sold to its buyers including YAMAHA2.0% (include tax) of the net sales of Guitars and Drums2.

Term of Agreement;Article 24:This Agreement shall continue in full force for five (5) yearsfrom 1 April, 2004.

Thereafter, it shall be automaticallyextended for one year each, unless either party shall give tothe other party a written notice of its intention to terminate thisAgreement within at least three (3) monthprior to theexpiration of the term of this Agreement.Berdasarkan Surat Nomor S74/WPJ.07/KP.0200/2010 tanggal2 Juli 2010 tentang Permintaan Peminjaman Buku, Catatan, danDokumen, Pemeriksa telah meminta dokumen Transfer Pricingterkait royalti tersebut, namun hingga diterbitkannya suratPeringatan

Penelitian SKA4) kolomkolom pada SKA telah diisi dengan pernyataanyang sesuai yang diberitahukan dalam PIB dan dokumenpelengkap pabean (misalnya invoice dan packing list).g. berdasarkan Annex &, Operational Certification Procedures for the Rules ofOrigin under Chapter 3 of ASEAN Trade In Goods Agreement, Rule 6, tentangExamination of Application for a Certificate of Origin, disebutkan bahwa:The issuing authority shall, to the best of its competence andability, carry out proper examination, in accordance

Form D) dalam rangka ASEAN TradeIn Goods Agreement (ATIGA) sebagaimana dimaksud pada huruf a, wajibdisampaikan oleh importir pada saat pengajuan pemberitahuan impor barangsebagaimana dimaksud pada huruf b di Kantor Pabean pada pelabuhanpemasukan; dan.... bahwa berdasarkan Annex 8, Operational Certification Procedures for the Rulesof Origin under Chapter 3 of ASEAN Trade In Goods Agreement, Rule 6, tentangExamination of Application for a Certificate of Origin, disebutkan bahwa:The issuing authority shall

Selanjutnya diambil alin sebagai pertimbangan Majelis Hakimtingkat banding, sebagai berikut:Asa 9 Ai) joel 5 slag) ol nl shall le UY alps GeArtinya : Anak itu dilahirkan dalam kondisi fitrah (menerima apa yang datangkepadanya) maka disebabkan kedua ibu bapaknya dia menjadiYahudi, dia menjadi Nasrani dan dia menjadi Majusi;Menimbang, bahwa dalam hal pemeliharaan anak yang harusdiperhatikan adalah kepentingan yang terbaik bagi anak.

berdasarkan uraian fakta yang terungkap, bahkanTergugat dianggap pula telah melanggar ketentuan pasal 5 huruf (a) dan huruf(6) Undangundang Nomor 23 Tahun 2004 Tentang Penghapusan KekerasanDalam Rumah Tangga, hal mana diketahui bahwa Tergugat yang seharusnyamenjadi pelindung Penggugat namun kenyataannya malah menyakiti danmemukulinya;Memperhatikan dalil Maaddatu Hurriyati alZawjain juz halaman 83 ,yang oleh Majelis Hakim diambi alih sebagai pendapat Majelis, sebagaiberikut :ches cited ay aly Gey sll shall

LA/CA/1280/2006 dated8 June 2006, with all its amendments, shall not exceed the maximumamount of US$ 3.000.000,00 (United States Dollars three million) atany point of time ;Terjemahan sebagai berikut :Fasilitas pembiayaan persediaan tanpa komitmen tidak bolehmelebihi jumlah sebesar US$ 3.000.000,00 (tiga juta Dollar AmerikaSerikat) (Fasilitas 1) untuk membiayai pembelian kopi mentah dan/atau pengadaan persediaan kopi siap, ekspor (RFE) setelahpemberian (i) kontrak penjualan dari pembeli yang disetujuisebelumnya

Events Of Default ;The Lender may, without prejudice to its other rights hereunder,terminate its obligation to make the Facilities available where upon thesame shall be reduced to zero and declare all principal amountsoutstanding under the Facilities, together with all accrued interest andother moneys payable hereunder, immediately due and payable, whereupon the same shall either immediately or in accordance with suchdeclaration become repayable, if any of the following events (eachbeing separately

defined as an Event of Default) shall occur :a.

shall Go pled Cue GDUbl) ols ALY! lis) a gall Gaull Gass) aah cle aSay ul cline yl jai YOY, cy ot Os 2 me G95!

Musthafa As Sibai, halaman 100, yang diambil alihsebagai pendapat majelis hakim yang berbunyi:DY 5 peSglyy VSM) duis ally ee Ge clad Lolac Lj ally GULL ae aSLLGY dan ll shall GlBall ce Go) yp Cpe Ald Led gh OLS Vales g1 jal) WSs Glad GS: Lage y Ged liie yur Leia 39 Aig Labi dae any lal al Qt Lege only JS) cae ail del Gael Ge Gn Aas g Jloh aAArtinya : Sesungguhnya kehidupan suami istri tidak akan tegak denganadanya perpecahan dan pertentangan, selain itu justru akanmenimbulkan bahaya yang serius terhadap