., 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

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

sesuai identifikasi adalah alaskaki tahan air dengan sol luar (outer sole) dan bagian atas (upper)dari plastik, dibuat dengan cara pencetakan melalui penyuntikan(Injection Moulding), tidak dijahit, dikeling, dipaku, disekrup, ditusuk,atau proses semacam itu;Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber orof plastics, the uppers of which

Putusan Nomor 4134/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.64.01 Waterproof footwear with outer soles and uppers of rubber orofplastics, the uppers of which are neither fixed to the sole norassembledby stitching, riveting, nailing, screwing, plugging or similarprocesses;6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19 00 Other6401.10.20

"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.

For these reasons, the report from theCommittee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes thata conduit company cannot normally be regarded as the beneficialomer if; though the formal owner, it has, as a practical matter,very narrow povers which render it, in relation to the incomeconcerned, a mere fiduciary or administrator acting on account ofthe interested parties."14.2.

Yahya HarahapSH , Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan 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

PemohonBanding karena berdasarkan penelitian terhadap Form E E133106108720021tanggal 29 Januari 2013 kedapatan Origin Criteria WO tidak memenuhikaidah sebagaimana disebutkan dalam Rule 3 of The RoO for The ACFTA.bahwa berdasarkan Annex 3 Rules of OriginRule 2, Origin Criteria disebutkan:For The purpose of this agreement, products imported by a party shall bedeemed to be originating and eligible for preferential concessions if Theyconform to The origin requirements under any one of The following:a) Products which

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

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

Keadilan berasal dari kata justice, yangmenurut Institute of Justinian, istilah justice dirumuskan sebagai:Justiceis the constant and continual purpose which given to everyone his own.Keadilan merupakan istilah yang dipergunakan dalam hubungannyaantara rakyat dan pemerintah.Keadilan berkaitan dengan hak seseorang apa yang seharusnyaditerimanya, sehingga apabila seseorang tidak menerima apa yangmenjadi haknya, maka dianggap tidak adil, bahkan mencederai rasakeadilan.

timbulnya hak dan kewajiban yang melekat dari perjanjian yangberasal dari kegiatan business profit, yang sudah barangtentumempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan hubunganhukum (innerliike samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Inggris sebagaimana yangdimuat dalam Article 10.7 yang menyatakan bahwa : Notwithstandingany other provisions of this Agreement, where a company 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 ser8vice 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

KepabeananIndonesia Tahun 2012, sebagai berikut: 64.01 Alas 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.Alas kakidilengkapi logampelindung jari 6401.10.00.00 Alas kaki lainnya: 6401.92.00.00 Menutupi matakaki tetapi tidakmenutupi lutut 6401.99.00.00 Lainlain Waterproof footwear with outer solesand uppers of rubber or of plastics, tluppers of which

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.

Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifilkasikan HS 1901.10.29.00apabila

., 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 contain small quantities chemical (e.g.

Thus heading 19.01 includes,for 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

. , milk enriched in vitamins or mneral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the product duringtransport in liquid state (di sodium phosphate ,trisodium citrate and calcium choride, for instance)as well as very small quantities of anti oxidants orvitamins not normaly found in the product.

Thus heading 19.01 includes, for example ;(1) Preparations in powder or liquid from used asinfant food or for di et eticpurposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have beenadded ;(2) MIk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by anothersubstances" ;Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat di kl asi fikas i kan HS 1901.10.29.00

., 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 cortain small quantities chemical (e.g.

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

., 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!

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).

Putusan Nomor 809/B/PK/PJK/2011.1010b payments of any kind received as a consideration for the use of, or the right touse, any industrial, commercial or scientific equipment".Pasal 12 ayat (4)The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carrieson business in the other Contracting State in which the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent

personal services from a fixed base situated therein, and the right orproperty in respect of which the royalties are paid is effectively connected withsuch permanent establishment or fixed base.

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.

Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifikasikan HS 1901.10.29.00 apabila