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.

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

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;(6) Clogs without quarter or counter, the uppers of which

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

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

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

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 bagiansol dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

Putusan Nomor 513/B/PK/PJK/2016foot, 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 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;Halaman 30 dari 33 halaman.

(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 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,

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

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic.Halaman 5 dari 28 halaman.

,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;(6) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are

attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)12Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk

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 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;(ob) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform byriveting;(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 heel strapattached to the sole by any process;Halaman 18 dari 21 halaman.

(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,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk Pos 64.02, karenapada Bab 64, pos yang palingsandal adalah Pos 64.02;Bahwa menurut Ketentuan Umum Mengintrepretasi Harmonized Systemtepat untuk

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.

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

(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

Putusan Nomor 72/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 72/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;(d) Sandals consisting of straps across the instep and counter or heelstrap attached to the sole by any process;Halaman 27 dari 30 halaman.

(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 sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena padabab 64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos64.02;Bahwa menurut Ketentuan Umum Mengintrepretasi

issubjected to the same taxation treatment as income from shares bythe laws of the State of which the company making the distribution isa resident;Commentary Art.10 paragraf 28:Payments regarded as dividends may include not only distributionsof profits decided by annual general meetings of shareholders, hutalso other benefits in money or money's worth, such as bonusshares, bonuses, profits on a liquidation and disguised distributionsof profits.

The reliefs provided in the Article apply so long as theState of which the paying company is a resident taxes such benefitsas dividends. It is immaterial whether any such benefits are paid outof current profits made by the company or are derived, for example,Halaman 31 dari 58 halaman. Putusan Nomor 901/B/PK/PJK/2016from reserves, i.e. profits of previous financial years.

Normally,distributions by a company which have the effect of reducing themembership rights, for instance, payments constituting areimbursement of capital in any form whatever, are not regarded asdividends;Commentary Art.10 paragraf 29:The benefits to which a holding in a company confer entitlement are,as ageneral rule, available solely to the shareholders themselves.Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning of companylaw, they

The reliefs provided in the Article apply so long as theState of which the paying company is a resident taxes such benefitsas dividends. It is immaterial whether any such benefits are paid outof current profits made by the company or are derived, for example,Halaman 32 dari 58 halaman. Putusan Nomor 901/B/PK/PJK/2016from reserves, i.e. profits of previous financial years.

Normally,distributions by a company which have the effect of reducing themembership rights, for instance, payments constituting areimbursement of capital in any form whatever, are not regarded asdividends;Commentary Art.10 paragraf 3 (29):The benefits to which a holding in a company confer entitlement are,as a general rule, available solely to the shareholders themselves.Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning of companylaw

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.

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 diataskurang tepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber orof plastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes.Pos 64.02 Other footwear

memenuhi syarat kedua karena pembuatannya dengan caraInjection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling, dipaku,disekrup, ditusuk atau dengan cara semacam itu.11.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan : TheHeading 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 attachedto the sole by stitching;(j) Sandals consiting of straps across the Instep and counter or heelstrapattached to the sole by any process;(k) Thongtype sandals In which the thongs are attached to the sole by plugsHalaman 21 dari 24 halaman.

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.

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 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:Istilan 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

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 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