tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01Alas kaki tahan air dengan sol luardan bagian atas dari karet atau dariplastik, bagian atasnya tidak dipasangpada sol dan tidak dirakit dengan caradijahit, dikeling, dipaku, disekrup,ditusuk atau proses semacam itu. 6401.10.00.00Alas kakidilengkapi logampelindung jari Alas kaki lainnya: 6401.92.00.00Menutupi matakaki tetapi tidakWaterproof footwear with outer solesand uppers of rubber or of plastics, theuppers of which

atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harusdiklasifikasi pada Pos 64.01.64.06401.10.00.006401.92.00.006401.99.00.00MenimbangMemperhatikanMengingatBahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solebagian atas dari karet atau dari and uppers of rubber or of plastics,Plastik, bagian atasnya tidak dipasang uppers of which

EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall be deemed to be the placewhere the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which

EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

., milk enriched in vitamins or mineral salts),small quantities of stabilizing agents which serveto maintain the natural consistency of the productduring transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride,for instance) as well as very small quantities ofanti oxidants or vitamins not normaly found in theHal. 13 dari 20 hal. Put.5.product.

Thus heading 19.01includes, for example:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consistingof milk to which secondary ingredients (e.g.

Cheese and curd" ;The products mentioned at Items (A) to (E) above maycontain, in addition to natural milk constituents(e.g., milk enriched in vitamins or mineral salts),small quantities of stabilizing agents which serveto maintain the natural consistency of the productduring transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride,for instance) as well as very small quantities ofanti oxidants or vitamins not normaly found in theHal. 13 dari 20 hal. Put.5.product.

EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

harusdiklasifikasi pada Pos 64.01.Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut: 64.01proses semacam itu. 6401.10.00.00Alas kaki tahan air dengan sol luar danbagian atas dari karet atau dari plastik,bagian atasnya tidak dipasang pada soldan tidak dirakit dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atauAlas kaki dilengkapilogam pelindung jariWaterproof footwear with outer soles anduppers of rubber or of plastics, the uppersof which

Dollars ($236,000,000), which will be provided in increments.Subsequent increments will be subject to the availability of funds toUSAID for this purpose and the mutual agreement of the Parties, at thetime of each subsequent increment, to proceed;Halaman 5 dari 32 halaman Putusan Nomor 2031/B/PK/PJK/201 7 Section 4 of Annex 2;Assistance under the SOAG is free from any taxes in Indonesia.

diterapkan terhadappenyerahan jasa yang dilakukan Termohon PeninjauanKembali kepada DAI;Halaman 22 dari 32 halaman Putusan Nomor 2031/B/PK/PJK/2017Bahwa dalam hal yang dijadikan pedoman oleh TermohonPeninjauan Kembali untuk tidak memungut PPN atas jasayang diserahkannya kepada DAI adalah perjanjian SOAGNomor: 497019 tanggal 30 Agustus 2004, PemohonPeninjauan Kembali berpendapat sebagai berikut: Bahwa berdasarkan USAID Grant Agreement No. 497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which

is September 30, 2008,or such other date as the two Parties may agree to inwriting, is the date by which the two Parties estimatethat all the activities necessary to achieve theObjective and Results will be completea";(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement of the grant forservices performed or goods furnished after thecompletion Date;Bahwa berdasarkan ketentuan tersebut diketahui bahwatanggal penyelesaian

Dollars ($236,000,000), which will be provided in increments.Subsequent increments will be subject to the availability of funds toUSAID for this purpose and the mutual agreement of the Parties, at thetime of each subsequent increment, to proceed; Section 4 of Annex 2:Assistance under the SOAG is free from any taxes in Indonesia.

Bahwa berdasarkan USAID Grant Agreement Nomor 497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which is September 30, 2008, orsuch other date as the two Parties may agree to inwriting, is the date by which the two Parties estimatethat all the activities necessary to achieve the Objectiveand Results will be completea;(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement of the grant for servicesperformed

., 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 vell 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.

No. 369/B/PK/PJK/2009(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 apabila : Makanan olahan

IfLESSEE fails to pay any rent Component Reserve Charge, if any, or otheramount herein provided within ten (10) calendar days from and after the dateupon which the same is due and payable, then LESSEE shall be deemed tobe in default...Teremahanresmi Pasal 23.1. Peranjian Sewa:Seluruh ketentuan dalam Peranjian ini harus dilaksanakan tepat padawaktunya.

Mengajukan suatu penetapan pengadilan yang mengizinkan atau menjalankansalah satu dari tindakan ini.Berikut kutipan Pasal 10 Konvensi Cape Town:Pasal 10 Konvensi Cape Town:Halaman 9 dari 36 Penetapan Perdata Permohonan Nomor 50/Pat.P/2019/PN Nab.In the event of default under a title reservation agreement or under a leasingagreement as provided in Article 11, the conditional seller or the lessor, as thecase may be, may:(a) .... terminate the agreement and take possession or control of any objectto which

dengan tindakansementarayang dimaksud dalamPasal 13 Ayat (1) (b) Konvensi Cape Town.Bahwa, Pasal 43 Ayat (1) Konvensi Cape Town mengatur bahwa wewenang pemberiantindakan sementara berupa penguasaan kembali Pesawat Pemohon sebagaimanadimaksud dalam Pasal 13 Ayat (1) (6b) Konvensi Cape Town diberikan oleh Pengadilanyang berada di wilayah dimana objek pesawat (Pesawat Pemohon in casu) berada.Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:... the courts of the Contracting State on the territory of which

Berikut kutjpannya:Pasal 43 (1) Konvensi Cape Town:... the courts of the Contracting Siate on the temtory of which the object is situatedhave junsdicton to grant relief under Article 13(1)(a), (6), (c) and Article 13(4) inrespect of that objectTerjemahanresmi Pasal 43 (1) Konvensi Cape Town:Halaman 12 dari 36 Penetapan Perdata Permohonan Nomor 50/Pat.P/2019/PN Nab.... pengadilan dar Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurnisdiksi untuk memberikan tindakan berdasarkan Pasal13

Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein";Pasal 11 ayat (1)"Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State";Pasal 11 ayat (2)"However, such interest may also be taxed in the Contracting State in which

valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA disebutkan juga bahwa:Halaman 10 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017"interest shall be construed so as to include any financing charge or cost(howsoever described but excluding other fees, commitment commission, costsor expenses) calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which

Security Agent, Trustee dan Account Banks yangbertindak dalam kapasitasnya yang hak dan kewajiban masingmasing penerima penghasilan diatur dalam Bagian 13 mengenaiKetentuan Agen Umum dan Rekening Bank ICTA Terjemahan, yangjuga telah menentukan bahwa "interest shall be construed so as toinclude any financing charge or cost (howsoever described butexcluding other fees, commitment commission, costs or expenses)calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which

kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturHalaman 20 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017dalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall be construed so as to include any financingcharge or cost (howsoever described but excluding other fees,commitment commission, costs or expenses) calculated withrespect to the amount of any indebtedness for borrowed moneyand anyperiod for which

., 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,for instance) as well as very small quatities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also cortain small quantities chemical (e.g.

No. 371 B/PK/PJK/200912for example;Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added.Milk preparations obtained by replacing one or more constituentsof milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila :Makanan olahan

EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwathe place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixed placeof business. The common feature of these activities is that they are, in general,prepatory or auxilary activities.Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf4 disebutkan :24.

It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.

Preferential tariff treatment shall be applied to goods satisfying the requirements of thisChapter and which are consigned directly between the territories of the exporting MemberState and the importing Member State.2.

Preferential tariff treatment shall be applied to goods satisfying therequirements of thirs Chapter and which are consigned directly betweenthe territories of the exporting Member State and the importing MemberState.2.

Preferential tariff treatment shall be applied to goods satisfying the requirements ofthirs Chapter and which are consigned directly between the territories of theexporting Member State and the importing Member State.2.

Hal ini merupakan bukti bahwa barang impor saat transit diSingapura tidak pernah diolah atau dikonsumsi dan hanya dilakukan kegiatan bongkarmuat,Berdasarkan penjelasan Shimano Malaysia dalam Lampiran 3: Flow of Process Startfrom the Goods Ready at Shimano Malaysia until the Goods Ready Ship to Surabaya,Indonesia at Singapore Port:e Port (Tanjong Pelepas) near to Shimano Malaysia the vessel is limited,e Sinagpore Port is international free port which having very active vessel schedule toworldwide

Bahwa dalam Pasal 7 ayat 3 Perjanjian Penghindaran Pajak Berganda antara Indonesia Belanda, biaya biaya aktual yang dikeluarkan untuk kepentingan Bentuk UsahaTetap di Indonesia dapat dikurangkan dalam menentukan laba suatu Bentuk UsahaTetap; Bahwa di dalam Pasal 7 ayat 3 Perjanjian Penghindaran Pajak Berganda antaraIndonesia Belanda disebutkan bahwa :"In the determination the profits of a permanent establishment, there shall beallowed as deductions expenses which are incurred for the purposes of

No. 75/B/PK/Pjk/2007 "Bahwa dari penelitian berkas dan keterangan dari kedua belah pihak yangbersengketa, diketahui Pemohon Banding adalah BUT dari perusahaan AmerikaSerikat, oleh karenanya Majelis berkesimpulan Pemohon Banding berhak untukdiberlakukan ketentuan P3B antara Indonesia dan Amerika Serikat; Bahwa Article 8 (3) P3B Indonesia and Amerika Serikat menyatakan: "In thedetermination of the business profits of a permanent establishment, there shall beallowed as deduction expenses which are reasonably

connected with such profits,including executive and general administrative expenses, whether incurred in theContracting State in which the permanent establishment is situated or elsewhere.However, no such deduction shall be allowed in respect of amounts, if any, paid(otherwise than towards reimbursement of actual expenses) by the permanentestablishment to the head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patents

Penelitian mendalam atas Permasalahan dan Bukti yang DiajukanBahwa PEMOHON mengajukan pemberitahuan barang dengan Skema TarifPreferensial ATIGA dengan Certificate of Origin (Form D) yang diterbitkanoleh otoritas Malaysia sedangkan Invoice dan Bill of Lading diterbitkan olehNegara Ketiga yaitu Singapura.Dalam ASEAN Trade in Goods Agreement Article 32 disebutkan:Preferential tariff treatment shall be applied to goods satisfying the requirements of thisChapter and which are consigned directly between

Preferential tariff treatment shall be applied to goods satisfying therequirements of thirs Chapter and which are consigned directly betweenthe territories of the exporting Member State and the importing MemberState.4.

Preferential tariff treatment shall be applied to goods satisfying the requirements ofthirs Chapter and which are consigned directly between the territories of theexporting Member State and the importing Member State.2.

Berdasarkan penjelasan Shimano Malaysia dalam Lampiran 3: Flow of Process Startfrom the Goods Ready at Shimano Malaysia until the Goods Ready Ship to Surabaya,Indonesia at Singapore Port:e Port (Tanjong Pelepas) near to Shimano Malaysia the vessel is limited,e Sinagpore Port is international free port which having very active vessel schedule toworldwide including to Indonesia.e.