., milk enriched in vitamins ormineral salts), small quantities of stabilising agents which serve tomaintain the natural consistency of the product during transport inHal. 8 dari 20 hal. Put. No. 38/B/PK/PJK/2010liquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as vell as very small quantities of antioxidantsor vitamins not normaly found in the product.

Thus heading 19.01 includes, for example :(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.

No. 2558 K/PID.SUS/2009in law violations in which their proffesional skill are centrally involved) baikdalam bentuk international, dolus aventualis maupun pelanggaran hukumdisiplin (tuchtreebl) professional (intern maupun ekstern).

Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut: 64.01 Alas kaki tahan air dengan Waterproof footwear withsol luar dan bagian atas outer soles and uppers ofdari karet atau dari plastik, rubber or of plastics, thebagian atasnya tidak uppers of which are neitherdipasang pada sol dan fixed to the sole nortidak dirakit dengan cara assembled by stitching,dijahit, dikeling, dipaku, riveting, nailing, screwing,disekrup, ditusuk atau plugging

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

Bahwa Pasal 12 Ayat 1, Ayat 2 dan Ayat 3 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Jepangmenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the other theContracting State may be taxed in that other Contracting State.2 However, such royalties may also be taxed in the Contracting State in which theyarise, and according to the laws of that Contracting State, but if the recipient is thebeneficial owner of

Bahwa Pasal 12 Ayat 1, Ayat 2, Ayat 3 dan Ayat 4 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Singapuramenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.2 However, such royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but if the recipient is the beneficial owner of theroyalties, the tax

(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 is exempt from taxby the other Contracting State under Article 9 (Shipping and AirTransport).9.

However, such interst may also be taxed in the State in which itarises according to the laws of that State, but if the BeneficialOwner of the interst is a resident of the other State, the tax socharged shall not exceed 10 percent of the gross amount of theinterest;bahwa Terjemahan Pasal 11 tersebut adalah sebagai berikut:a. Bunga yang timbul di salah satu Negara dan dibayarkan kepadapenduduk Negara lainnya dapat dikenakan pajak di Negaralainnya;b.

diterapkan apabilaterpenuhi persyaratan bahwa Dupoer Finance BV merupakanBeneficial Owner dari penghasilan bunga yang diterimanya;Ketentuan Pasal 11 P3B Indonesia Belanda mengatur mengenaipemajakan atas penghasilan bunga, yang redaksinya berbunyisebagai berikut:a.Interest arising in a Contracting State and paid to a resident ofthe other Contracting State may be taxed in that other state;However, subject to the provisions of paragraph 3, such interestmay also be tmed in the Contracting State ini which

Putusan Nomor 855/B/PK/PJK/20158)such cases, the factual circumstance of each individual case areof crucial importance,which make it difficult to provide moreprecise description;e the meaning of the term "benefical owner" in international taxlaw is strongly determined by factual cirmstances. It is thereforenot possible to give further meaning to this term in a generalmanner.

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

In exceptional cases where theCertificate of Origin (Form E) has not been issued by the time of shipment or no later than three (3)days from the date of shipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations and administrative rules of theexorting party within twelve (12) month from the date of shipment, in which case it is necessary toindicate "ISSUED RETROACTIVELY" in box 13.

., milk enriched in vitamins ormineral salts), small quantities of stabilising agents which serve tomaintain the natural consistency of the product during transport inliquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00

., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normany found in theproduct.

Thus heading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.,cereal, groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of milk(e. g., butyric fats) by another substances.Hal. 9 dari 20 hal. Put.

., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quatities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also contain small quantities chemical (e.g.

Thus heading 19.01 includes, forexample;(1) Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (.g., cereal groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebutdi atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila :

., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as wellas very small quantities of anti oxidants orvitamins not normaly found in the product. Certainof these products may also contain smal!Hal. 13 dari 23 hal. Put.

Preparations in powder or liquid from usedas infant food or for dietetic purposes andconsisting of milk to which secondary ingredients(e.g., cereal, groats, yeast) have been added(2).

Keempat, in casu BranchProfit Tax, memiliki keterkaitan hubungan hukum (innerlijkke samenhang)antara Kontrak Bagi Hasil (Production Sharing Contract) dengan P3BIndonesia Belanda sebagaimana yang dimuat dalam Article 10.8 yangmenyatakan bahwa: Notwithstanding any other provisions of thisAgreement, where a company which is a resident of one of the twoStates has a permanent establishment in the other State, the profits ofthe permanent establishment may be subjected to an additional tax inthat other

Mengandung amoksisilin (INN)atau garamnya Mengandung ampisilin (INN) ataugaramnya Lainlain Mengandung antibiotika lainnya Mengandung hormon atau produklainnya dari pos 29.37 tetapi tidakmengandung antibiotika: Mengandung insulin Lainlain Mengandung alkaloida atauturunannya tetapi tidak mengandunghormon atau produk lainnya dari pos29.37 atau antibiotika: Mengandung kinin dan garamnya Lainlain Lainlain Medicaments (excludinggoods of heading 30.02, 30.05or 30.06) consisting of two ormore constituents which

Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak, asalkanAlas Kaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harus diklasifikasi padaPos 64.01.7. bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan Waterproof footwear with outersol luar dan bagian atas dari soles and uppers of rubber or ofkaret atau dari plastik, plastics, the uppers of which arebagian atasnya tidak

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

., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe e product during transport in liquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as well as very small quantities of antioxidants or vitamins not normany found in the product.

Thusheading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of milk (e. g.

., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe e product during transport in liquid state (disodium phosphate, trisodium citrateand calcium choride, for instance) as well as very small quantities of antioxidantsor vitamins not normany found in the product.

Thus heading19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dietetic purposesand consisting of milk to which secondary ingredients (e.g., cereal, groats, yeast)have been added.(2) Milk preparations obtained by replacing one or more constituents of milk (e. g.

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 theHalaman 11 dari 33 halaman. Putusan Nomor277/B/PK/PJK/2013interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

For these reasons,the report from the Committee on Fiscal Affairs entitled "DoubleTaxation Conventions and the Use of Conduit Companies"concludes that a conduit company cannot normally be regarded asthe beneficial owner if; though the formal owner, it has, as apractical matter, very narrow powers which render it, in relation tothe income concerned, a mere fiduciary or administrator acting onaccount of the interested parties".14.2.

Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan,Pembuktian dan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (/awdevelopment), sehingga pada hakekatnya