memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Putusan Nomor 317/B/PK/Pjk/201911.12.13.moulding, 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;(6b) 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (

In practise, benchmarking difficulties may require the use of theTNMM, however, which is applied as modified costplus method at theoperating profit level, considering return on total cost rather than return oncost of goods sold which is reviewed if the cost plus method is applied at thegross profit level."bahwa bagaimana melakukan Benchmarking untuk Contract Manufacturer?

has practical application in the operation of an enterprise and from thedisclosure of which an economic benefit can be derived.

areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.

are incurred for the purposes of thepermanent establishment, including executive and general administrativeexpenses so incurred, whether in the Contracting State in which thepermanent establishment is situated or elsewhere.

Ltd,Jepang.bahwa hal ini sesuai dengan alasan pertama Terbanding melakukan koreksi.bahwa dalam P3B Indonesia Jepang secara tegas telah disepakati oleh keduanegara tentang apa yang dimaksud dengan Permanent Establishment atauPendirian Tetap, yaitu yang dimuat secara rinci dalam Art. 5, yang padaAyat (9) berbunyi:The fact that a company which is a resident of a Contracting State controlsor is controlled by a company which is a resident of the other ContractingState, or which carries on business in

Barang DalamPersetujuan Kerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin ForThe The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed to be originating and eligiblefor preferential concessions if they conform to the origin requirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recyclingpurpose(4; andk.

sum, well and truly to be made, firmly by this presents that ifthe PRINCIPAL fails to fulfill the performance of the work of PulpSupply which has been awarded to him under the OBLIGEE'S notice ofContract Pulp Supply Contract Nomor S/C.PULP.002/2013 datedSeptember 03, 2013 between the OBLIGEE and the PRINCIPAL whichHalaman 29 dari 54 hal.

Bahwa Pasal 2 Performance Bond Nomor Bond:HDO/BPB/99/2013/ 00335 berbunyi sebagai berikut:We, the PRINCIPAL and the SURETY bind ourselves for the paymentof which sum, well and truly to be made, firmly by this presents that ifthe PRINCIPAL fails to fulfil the performance of the work of WoodchipSupply which has been awarded to him under the OBLIGEE'S notice ofContract Woodchip Sale & Purchase Contract Nomor DA13036INDdated September 03, 2013 between the OBLIGEE and the PRINCIPALwhich contract is inherent

Hal tersebut sebagaimana dengan jelas diatur dalam ketentuanPasal 2 Performance Bond Nomor HDO/BPB/99/2013/00334, yangselengkapnya berbunyi:We, the PRINCIPAL and the SURETY bind ourselves for thepayment of which sum, well and truly to be made, firmly by thispresents that if the PRINCIPAL fails to fulfill the performance of thework of Pulp Supply which has been awarded to him under theOBLIGEES notice of Contract Pulp Supply Contract NomorS/C.PULP.002/2013 dated September 03, 2013 between theOBLIGEE

and the PRINCIPAL which contract is inherent within thisbond.Terjemahan bebas, sebagai berikut:Kami, PELAKSANA dan PENJAMIN mengikatkan diri untukmelaksanakan pembayaran sejumlah uang secara baik dan benar,secara tegas dengan ini dinyatakan bahwa jika PEMBERI KUASAlalai memenuhi pelaksanaan pekerjaan Pulp Supply yang telahHalaman 37 dari 54 hal.

;Pasal 2 Performance Bond Nomor HDO/BPB/99/2013/00335, yangselengkapnya berbunyi:We, the PRINCIPAL and the SURETY bind ourselves for thepayment of which sum, well and truly to be made, firmly by thispresents that if the PRINCIPAL fails to fulfill the performance of thework of Woodchip Supply which has been awarded to him under theOBLIGEES notice of Contract Woodchip Sales & Purchase ContractNomor DA13036IND dated September 03, 2013 between theOBLIGEE and the PRINCIPAL which contract is inherent within

The first is ox, which is often restricted toanimals of the genus Bos (i.e. the wild cattle gaur, banteng, yak,aurochs, and kouprey as well as domestic cattle). In popular use,though, the word 'ox' often refers to a castrated male animal, so that isn'ta perfect solution. The second zoological term is 'bovine', which is usedas a noun to refer to any animal of the wider group that comprises cattle,buffaloes, and bison.

Such infertility is a result of beingmaternally twinned with a bull calf which placental tissues were shared in the womb. Duringthe first trimester, reproductive organs start to form and sexual hormones begin to beproduced in the fetus. When male and female fetal calves are twinned together, thetestosterone produced by the male inhibits estrogen production in the female. This results inabnormal, underdeveloped or hermaphroditic reproductive organs in the female fetus.

In the United States a steer is not considered an oxuntil it is four years old, by which time it is considered large enough andmature enough for any work required of it.In Australia and elsewhere, an ox is a called a "bullock." Same beast, buta different culture.

New England teamsters sometimes call oxen "bulls,"even though the animals have been castrated.To be culturally and historically accurate when defining an ox, we mustuse the "right" definition as provided by the Random House Dictionary,which says that an ox is "The adult castrated male of the genus Bos usedas a draft animal and for food."Although, by United States standards, this definition is correct culturally,historically, and scientifically, it has its problems.

It comes from theLatin word "capitale," which means wealth or property.The scientific name for cattle is bovine.A male bovine is called a bull. A female is called a cow, and sometimes aheifer. Young are called calves. Bullocks are castrated young bulls andsteers are castrated older bulls. Spayed heifers are desexualized females.A group of cattle is called a herd.Oxen are not a special breed of cattle, nor are they hybrids like mules.

memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Where a resident of one of the Contracting States and anyother person are related and where such related personsmake arrangements or impose conditions betweenthemselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but for thosearrangements or conditions, have been taken into account incomputing the income (or loss) of, or the tax payable by, oneof such persons, may be taken into account in computing theamount

For this purpose, the term "control"includes any kind of control, whether or not legallyenforceable, and however exercised or exercisable;Where a Contracting State includes in the profits of a resident ofthat State, and taxes accordingly, profits on which a resident ofHalaman 30 dari 70 halaman.

Putusan Nomor 947/B/PK/PJK/2017themselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but forthose arrangements or conditions, have been taken intoaccount in computing the income (or loss) of, or the taxpayable by, one of such persons, may be taken intoaccount in computing the amount of the income subject totax and the taxes payable by such person;A person is related to another person if either personparticipates

those which wouldhave been made between independent persons, then thatother State shall make an appropriate adjustment to theamount of the tax charged therein on those profits.

The issue is whether the marketer shouldbe compensated as a service provider, i.e. forproviding promotional services, or whether thereare any cases in which the marketer should sharein any additional return attributable to the marketingintangibles.

belumkelihatan memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau 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) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

kelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, 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

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau 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 rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Handalan Putra Sejahtera; Jaminan pribadi (Personal Guarantee) yang akan ditandatangani olehpemegang saham berikut: Tuan Tundjung Rachmanto Setyawan sejumlahRp 750.000.000, dan Tuan Rudi Syahputra untuk jumlah Rp 750.000.000,;Hal ini dipertegas oleh form Guarantee G2 (95), tertanggal 3 Juli 2008, untukTundjung Rachmanto Setyawan (bukti P5), yang menyebutkan sebagai berikut:In consideration of Standard Chartered Bank (the Bank, which expresion shallinclude its successors transferees and assigns) granting

Handalan Putra Sejahtera (theCustomer) pursuant to a facilities credit agreement dated 1 July 2008, .......from time to time entered into between the Bank and the customer pursuant towhich the customer is or may become obliged to make payment to the Bank ofany amount whatsoever (such agreement collectively, including all extensions,amandments and supplements there to which may have been or may hereafterbe entered into from time to time, the Credit Agreement), Mr.

HPS telah dijaminsecara pribadi oleh: Tuan Tundjung Rachmanto SetyawanTermohon Pailit untuk jumlah takterbatas; Tuan Rudi SyahputraTermohon Pailit Il untuk jumlah tak terbatas;Hal ini sesuai dengan butir 3 huruf (a) Facility Agreement 09, yangmenyebutkan:Security(the following subclauses are optional, subject to the Security provided by theBorrower as agreed by the Bank);(a) To secure the obligation of the Borrower under this Facility or any othersums of whatsoever nature for which the Borrower may

From time to time entered into between the Bankand the Customer pursuant to which the Customer is or may becomeobliged to make payment to the Bank of any amount whatsoever (suchagreement collectively, including all extensions, amandments andsupplement there to which may have been or may hereafter be entered intofrom time to time, the Credit Agreement) Mr.

PK/SME/281/III/09) between the Customerand the Bank, ....... from time to time which the Customer is or maybecome obliged to make payment to the Bank or any amount whatsoever(such agreement collectively, including all extensions, amandments andsupplement thereto which may have been or may hereafter be entered intoform time to time, the Credit Agreement), Mr.

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The 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

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

Alasan banding untuk masingmasing proyek adalah sebagai berikut:1.Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the "Contract") is made on the 6th day of themonth of December, 2006 between, on the hand, Directorate General ofWater Resources (DGWR), Ministry of Public Works, Republic ofIndonesia (hereinafter called the "Client") and, on the other hand a JointVenture consisting of the following entities, each of which

DDC Consultants(hereinafter collectivelly called the "Consultant);Sedangkan dalam General Condition of Contract juga dijelaskan bahwa"Joint Venture" means a Consultant which compries two or more Peartnerseach of wich will be jointly and severally liable to the Client for all theConsultant's obligations under the Contract;a) Dasar Hukum: UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang

Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the "Contract") is made on the 6th day of themonth of December, 2006 between, on the hand, Directorate General ofWater Resources (DGWR), Ministry of Public Works, Republic ofIndonesia (hereinafter called the "Client") and, on the other hand a JointVenture consisting of the following entities, each of which will be jointly andseverally liable to the Client for all

DDC Consultants(hereinafter collectivelly called the "Consultant);Sedangkan dalam General Condition of Contract juga dijelaskan bahwa"Joint Venture" means a Consultant which compries two or more Peartnerseach of wich will be jointly and severally liable to the Client for all theConsultant's obligations under the Contract;a) Dasar Hukum:UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The 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

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 XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, interalia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) 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,being produced 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 heelstrapattached 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 16 dari 19 halaman Putusan

Hanya apabila tidak dapat dicapaimufakat dalam waktu 60 hari, para pihak mengajukan permohonanpenyelesaian perselisihan melalui BANI (any and all disputes,controversies, and conflicts which may arising between them inconnection with this Agreement).

Bahwa Indonesia telah sepakat dan oleh karenanya telah meratifisirKonvensi New York 1958, Pasal II ayat 1, New York Convention onthe Recognition and Enforcement of Foreign Arbitral Awards (1958)menyatakan:Each Contracting State shall recognize an agreement in writingunder which the parties undertake to submit to arbitration all or anydifferences which have arisen or which may arise between them inrespect of a defined legal relationship, whether contractual or not,concerning a subject matter capable

This proviso supersedes amunicipal law which regards arbitration possible only in respect ofcontractual claims.

areunreasonably vague, incoherent, vexatious, scurrilous or obviously illfounded another case which do not amount to a legally recognizableclaim or defence...

Statements of case which are suitable fro striking outon ground (a) include those which raise an unwinnable case wherecontinuance of the proceedings is without any possible benefit to therespondent and would waste resources on both sides (Harris v. BoltBurden 2000 L.T.L., February 2, 2000,CA). A claim or defence may bestruct out as not being a valid claim or defence as a matter of law (PriceMeats Ltd. v.

Proyek PISP (Participatory Irrigation Sector Project)Dalam kontrak disebutkan halhal sebagai berikut :This Contract (hereinafter called the Contract) is made on the 6th dayof the month of December, 2006 between, on the hand, DirectorateGeneral of Water Resources (DGWR), Ministry of Public Works, Republicof Indonesia (hereinafter called the Client) and, on the other hand aJoint Venture consisting of the following entities, each of which will bejointly and severally liable to the Client for all the

DDCConsultants (hereinafter collectivelly called the Consultant).Sedangkan dalam General Condition of Contract juga dijelaskan bahwaJoint Venture means a Consultant which compries two or morePeartners each of wich will be jointly and severally liable to the Client forall the Consultants obligations under the Contract.a) Dasar Hukum= UndangUndang Nomor 18 Tahun 2000 tentang Perubahan KeduaAtas UndangUndang Nomor 8 Tahun 1983 tentang PajakHalaman 3 dari 15 halaman Putusan Nomor 1069/C/PK/PJK/2014Pertambahan

Proyek PISP (Participatory Irrigation Sector Project)Dalam kontrak disebutkan halhal sebagai berikut :This Contract (hereinafter called the Contract) is made on the 6th dayof the month of December, 2006 between, on the hand, DirectorateGeneral of Water Resources (DGWR), Ministry of Public Works, Republicof Indonesia (hereinafter called the Client) and, on the other hand aHalaman 9 dari 15 halaman Putusan Nomor 1069/C/PK/PJK/2014Joint Venture consisting of the following entities, each of which will

DDCConsultants (hereinafter collectivelly called the Consultant).Sedangkan dalam General Condition of Contract juga dijelaskan bahwaJoint Venture means a Consultant which compries two or morePeartners each of wich will be jointly and severally liable to the Client forall the Consultants obligations under the Contract.d) Dasar Hukum= UndangUndang Nomor 18 Tahun 2000 tentang Perubahan KeduaAtas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang

Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.

The Parties have agreed that the Contract is assumed to besuspended temporarily starting 30 September 1998, until thepolitical and economic situation in Indonesia will allow theProject to be continued, or until the date mentioned in condition3) below, which ever is earlier ; 2.

The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wshes so to continue theProject, POC shall complete the Contract Works, until all phasesof work provided in the Contract are completed and secured,as contemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political

orang lain atau perbuatan (atau tidak berbuat) bertentangan dengan kewajiban menurut undangundang atau bertentangan dengan apa yang menurut hukum tidak tertulis yang seharusnya dijalankan olehseorang dalam pergaulannya dengan sesama warga masyarakat dengan mengingat adanya alasanpembenar menurut hukum);Code Civil Perancis mengaturnya dalam titel IV Chapter II artikel 1382 sampai dengan artikel 1386 denganjudul Delicts and QuasiDelicts;Dalam artikel 1382 dikatakan bahwa :Any act whatever of man which

causes damage to another obliges him by whose fault it accorred to makereparation;Kemudian mengenai tanggung jawab terhadap kelalaian atau kurang hatihati diatur dalam artikel 1383sebagai berikut:Each one is liable for the damage which he causes not only by his own act but also by his negligence orimprudence;Selanjutnya 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 bythe act of persons for whom he is responsible, or

by things which he has in his keeping;Artikel 1382, 1383 dan 1384 Code Civil Perancis tersebut sama persis bunyinya dengan Pasal 1365, 1366dan 1367 KU H Perdata;Konsep perbuatan melawan hukum dalam sistem Common Law disebut the law of tort.

Tort is a civil wrong for which the remedy is a common law action for unliquidated damages and which isnot exclusivey the breach of contract or a breach of a trust or other merely equitable obligation;Sir P. Wienfield mengatakan bahwa :Tortious liability arises from the breach of duty primarily fixed by law, such duty is towards personsgenerally and its breach is redressible by an action for unliquidated damages;L.B.

Curzon memberikan definisi Tort sebagai berikut:The Law of Tort is concerned with the determination of disputes which arise where one person allegeswrong conduct against another.