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 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

(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 in one piece (for example, bathingslippers);Bahwa dengan Explanatory Notes

This is especially true with regard to intangibles such astrademarks, which have value in the marketing phase after the goods passthrough Customs into the country of importation";Terjemahan: "Walaupun pembayaran atas hak, informasi atau jasasebenarnya disebut royalty atau biaya lisensi, hubungan pembayarantersebut dengan barang impor atau penjualan ekspor mungkin tidak adauntuk dapat menambahkan pembayaran tersebut.

Putusan Nomor 27/B/PK/PJK/2013Importer furnishes manufacturer M and other suppliers withlabels bearing the trademark which are affixed to the sports bagsbefore the importation;Is the royalty related to the goods being valued? Does a paymentfrom to C form part of the condition of sale between M and and and other suppliers?2.

Importer enters into a license/royalty agreement with license holder Lestablished in country X under which agrees to pay L a fixed sum of royalty foreach pair of shoes bearing the trademark of L imported into the country orimportation.

The Deputy Minister usedsimilar language like "true connection", "effective control", "practical"and "logical" to describe the manner in which the royaltyes thatMattel Canada paid to licensor X could constitute "a condition of thesale of the goods for export to Canada" as between Mattel US andMattel Canada. The words "condition of sale" as they appear ins. 48(5) (a) (iv) are clear and unambiguous.

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , Ottawa, December 9, 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to theHalaman 5 dari 31 halaman Putusan Nomor 319/B/PK/PJK/2016foot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan

(ob) 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 orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock

Pada ketentuan Pasal 6b s dan Pasal 10 b 1 s KonvensiParis mengatur tentang:Pasal 6b 1s : "The countries of the Union undertake, ex officio if their legislationso permits, or at the request of an interested party, to refuse or to cancel theregistration, and to prohibit the use, of a trademark which constitutes areproduction, an imitation, or a translation, liable to create confusion, of a markconsidered by the competent authority of the country of registration or use to bewell known in that country

industrial or commercial mattersconstitutes an act of unfair competition. (3) The following in particular shall beprohibited: (i) all acts of such a nature as to create confusion by any meanswhatever with the establishment, the goods, or the industrial or commercialactivities, of a competitor; (ii) false allegations in the course of trade of such anature as to discredit the establishment, the goods, or the industrial or commercialactivities, of a competitor; (iii) indications or allegations the use of which

"; "LOFTwith us"; "paradise LOFT"; "the great LOFT getaway"; LOFT and you"; "all new atLOFT"; "any which way you LOFT"; "count on LOFT associates"; "everything you loveabout LOFT"; "going home.LOFT"; "here the latest from LOFT"; "it's everything youlove about LOFT, all in one place"; " LOFT is the place to go for petties"; "shop LOFTyour way";shopping at LOFT just got easier"; "sign up for LOFT email"; "so you canget LOFT together"; "the LOFT that's always open"; " there's a new LOFT in town"; "whether

"; "LOFT with us";"paradise LOFT"; "the great LOFT getaway"; LOFT and you"; "all new atLOFT"; "any which way you LOFT"; "count on LOFT associates"; "everythingyou love about LOFT"; "going home.LOFT"; "here the latest from LOFT"; "it'severything you love about LOFT, all in one place"; " LOFT is the place to go forpetties"; "shop LOFT your way"; "shopping at LOFT just got easier"; "sign upfor LOFT email"; "so you can get LOFT together"; "the LOFT that's alwaysopen"; " there's a new LOFT in town"; "

This is an application of the requirement ofindividualisation, which applies to proprietary mutations (for example, the owner ofa large oil tank can sell two litres of oil out of that tank, without separating them fromthe other oil inside that tank, but he cannot deliverthose two litres without separatingthem from the other oil).

from a legal relationship which already exists at that time (art.3:94, par. 3 BW).

Hecan demand that he be given an extract, certified by the alienator, of the instrumentof assignment and the title upon which it is based (art. 3:94 par. 4, first sentence BW).Stipulations which are of no importance to him need not be included in the extract(art. 3:94 par. 4, second sentence BW).

Article 3:36 BW also calls for attention,however, which protects the assignee against defences which he did not need toexpect, having regard to the contents of the agreement suggested visavis him.See also art. 6:149 BW, in which it is assumed that the debitor cessus can assertclaims against the assignor for the nullification or setting aside of the agreementbetween him and the assignee (the agreement which provided the transferred debt)after the assignment.In principle, the debitor cessus is also

See art. 6:130 par. 1 BW, which does set some limitations for thepossibility of setoff.H. Comparable Legal ConceptsIn practice a legal concept is used which is called assignment for collection (cessieter incasso). For instance, A assigns his trade debtors to his bank B with thesole intention that B should collect the claims against those debtors. The questionthen arises whether the right assigned for collection actually passes to B or whetherit continues to be regarded as A's patrimony.

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

Putusan Nomor 222/B/PK/PJK/2016b) To convey offers or bids of The First Party to costumers orsuppliers, andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party;In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall servethe best interest of The First Party;4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn

/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract,as entire and full payment for the consideration of the servicesprovided by The Second Party under this agreement, brokeragecalculated ini accordance with rates stipulated in the schedule A attached here to which is an integral part of this agreement;3.

case that contracts are concluded by The First Party withsuppliers and/or customers through the assistance of The SecondParty here under, The First Party shall pay The Second Party foreach contract, as entire and full payment for the consideration ofthe services provided by The Second Party under this agreement,brokerage calculated ini accordance with rates stipulated in theschedule A attached here to which is an integral part of thisagreement;21.

memperpanjang pendaftaranmerek SUPER MARIO BROS" miliknya dan Tergugat mengalinkanpendaftaran merek tersebut, dalam Undang Undang Nomor 15 Tahun2001 tentang Merek belum diatur perlindungan merek untuk barang yangtidak sejenis, akan tetapi Indonesia telah meratifikasi TRIPS Agreementdengan Undang Undang Republik Indonesia Nomor 7 Tahun 1994 yangdi dalamnya terdapat ketentuan tentang pemberlakuan Pasal 6 bis dariKonvensi Paris (1967) yang menentukan bahwa shall apply, mutatismutandis, to goods or services which

are not similar to those in respectof which a rademark is registered, provided that use of that trademark inrelation to those goods or services would indicate a connection betweenthose goods or services and the owner of the registered trademark andprovided that the interests of the owner of the registered trademark arelikely to be damaged by such use ".

Or,b) the same persons participate directly or indirectly in the management, control orcapital of an enterprise of a Contracting State and an enterprise of the otherContracting State.and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, then anyprofits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions

If the activity is not one for which theindependent enterprise would have been willing to pay or perform foritself, the activity ordinarily should not be considered as an intragroupservice under the arm's length principleParagraph 7.9.A more complex analysis is necessary where an associatedenterprise undertakes activities that relate to more than one memberof the group or to the group as a whole.

These latter types of nonshareholder activities couldinclude detailed planning services for particular operations.emergency management or technical advice (trouble shooting). orin some cases assistance in daytoday management.Paragraph 7.10The following examples (which were described in the 1984 Report) willconstitute shareholder activities. under the standard set forth inparagraph 7.6:a) Costs of activities relating to the juridical structure of the parent company itself. such asmeetings of shareholders

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The distinctive feature of Waterproof Footwear is that both the sole portion and thea portion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plasticditerjemahkan ciri knas alas kaki tahan air adalah kedua bagian sol dan bagianatasnya mampu memberikan perlindungan tahan air terhadap kaki, terbentuk dalamkomponen tunggal yang terbuat dari

(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 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 (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

Sebagai bahan pembanding,berdasarkan UndangUndang Merek Amerika Serikat (vide Pasal 43 (1)huruf (C) Lanham Act), kriteria suatu merek terkenal haruslah memenuhiunsurunsur sebagai berikut:The degree of inherent or acquired distinctiveness of mark (derajat darisifat yang tak terpisahkan atau mempunyai daya pembeda dari merektersebut);The duration and extent of use of the mark in connection with which themark is used (jangka waktu dan ruang lingkup dari pemakaian merekyang berkaitan dengan barang dan

jasa dari merek yang dipakai);The duration and extent of advertising and publicity of the mark (jangkawaktu dan ruang lingkup dari pengiklanan dan pubilisitas dari merektersebut);The awareness of the mark among the public (pengetahuan darimasyarakat tentang merek tersebut);The gographical extent of the trading area in which the mark is used(ruang lingkup geografis dari daerah perdagangan dimana merektersebut dipakai);The degree of recognition of the meak in trading areas and channels oftrade of

Merek terkenal harus sangat akrab mulai dari lapisanatas, menengah sampai golongan rendah yang tidak hanya diperhitungkandari segi kualitas teknologi tapi sudah berpadu dengan gaya hidupmasyarakat yang disebabkan kekuatan mitos yang dilambangkannya.Dengan demikian maka sejatinya keberadaan suatu merek asing yang ingindiakui sebagai suatu merek terkenal di Indonesia, disamping sudah terdaftardan dipromosikan di negara asal (No person may benefit from the provisionsof this article if the mark for which

dijelaskan theproducts Wholly obtained in the exporting party as defined in rule 3 of therules of origin for ACFTA.bahwa selanjutnya berdasarkan Rules of Origin fot The ASEANChina FreeTrade Area, disebutkan:I. bahwa pada Rule 2 disebutkan sebagai berikut:Rule 2 Origin CriteriaPor the purposes 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 that Party, provided that that Party has the rights toexploit such waters, seabed and beneath the seabed in accordance withinternational law,Products of sea fishing and other marine products taken from the high seas byvessels registered with a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with aParty or entitled to fly the flag of that Party, exclusively from productsreferred to In paragraph (g) above,Articles collected there which

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency, Statement OfReason , 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 to thefoot, are incorporated into a single component which may be made of rubberor plastik.;Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

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 XII 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

(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 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);Bahwa dengan Explanatory Notes

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 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.

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 plasticditerjemahkan 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

injection moulding, karena untukmasuk pos 64.02 harus memenuhi syarat pembuatannyadengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:Halaman 28 dari 28 Halaman Putusan Nomor 1015 /B/PK/PJK/2015(s) Ski boots consisting of several moulded parts hinged onrivets or similar devices;(t) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(u) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other thanby stitching, are attached to the sole by stitching;(v) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(w) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;(x) Nonwaterproof footwear produced

Bahwa OECD Model Tax Convention on Income andCapital, menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "jouissance" rights,mining shares, founders* shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which is subjected to the sametaxation treatment as income from shares by the laws of theState of which the company making the distribution is aresident;Commentary

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding in a company conferentitlement are, as ageneral rule, available solely to theshareholders themselves.

a shareholder; this is the case, forexample, where the recipient is a relative of theshareholder or is a company belonging to the samegroup as the company owning the sharesBahwa UN Model Tax Convention on Income and Capital,menyatakan :Article 10The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "jouissance" rights,mining shares, founders' shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which

is subjected to the sametaxation treatment as income from shares by the laws of theState of which the company making the distribution is aresident;Commentary Art.10 paragraf 3 (28)Halaman 21 dari 51 halaman.

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company conferentitlement are, aS a general rule, available solely to theshareholders themselves.

Article 9Associated EnterprisesWhere:a. an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other ContractingState; orb. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and an enterprise ofthe other Contracting State;and in either case conditions are made or imposed between the two enterprisesin their commercial or financial relations which

differ from those which would bemade between independent enterprises, any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reason of thoseconditions, have not so accrued, may be included in the profits of that enterpriseand taxed accordingly;Halaman 5 dari 38 halaman.

Putusan Nomor 381/B/PK/PJK/2013split method first identifies the profit to be split for the associated enterprisesfrom the controllees transactions in which the associated enterprises areengaged. It then splits those profits between the associated enterprises on aneconomically valid basis that approximates the division of profits that wouldhave been anticipated and reflected in an agreement made at arm's length.

Putusan Nomor 381/B/PK/PJK/2013b. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ from thosewhich would be made between independent enterprises, any profits whichwould, but for those conditions, have accrued to one of the enterprises, but,

The profit split method first identifies theprofit to be split for the associated enterprises from the controlledtransactions in which the associated enterprises are engaged. It then splitsthose profits between the associated enterprises on an economically validbasis that approximates the division of profits that would have beenanticipated and reflected in an agreement made at arm's length.

Guarantee Provision.In consideration of DBS BANK (Hongkong) Limited ("Bank", whichexpression shall include all the branches of the Bank in all countriesand its successors and assigns) granting, continuing and affordingfacilities at the request of the person named in Part 1 of the Schedule("Guarantor" which expression shall include this person's successorsand assigns) for as long as the Bank may think fit to the personnamed in Part 2 of the Schedule (the Principal), the Guarantor hereby agrees and

undertakes with the Bank to pay to the Bank ondemand all sums of maney and liabilities (collectively Liabilities)whether certain or contingent, now or here after owing or incurred tothe Bank any acoount what soever by the Principal jointly with anyother personor persons or from any firm in which the Principal may bea partner and in whatever style, name or form including without anylimitation:(a) In the case of death or liquidation of the Principal, all sums whichwould at any time have been owing

The Guarantor shall pay to the Bank ondemand any amount for which it is liable under this clause 2.Yang diterjemahkan secara bebas adalah sebagai berikut:Tanggung Jawab Pokok dari Penjamin.Tanpa mengurangi ketentuanketentuan lain dari Jaminan inl,Penjamin setuju bahwa ia juga akan bertanggung jawab sesuaiJaminan ini terkait dengan KewajibanKewajiban selaku prinsipal(debitor utama) dan tidak hanya sebagai penjamin ataupenanggung dan jika ia mengganti kerugian Bank sepenuhnyaterkait KewajibanKewajiban

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002The 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 bagian solHalaman 10 dari 35 halaman Putusan Nomor 537 B/PK/PJK/2016dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki

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;Halaman 31 dari 35 halaman Putusan Nomor 537 B/PK/PJK/201612.13.14.(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

It pertains to cases in which the drafting of the instrument may well havebeen assigned to an official, but in which it is drafted by nonofficials in special cases(pursuant to a legal interpretation).

It pertains to cases in which parties makestatements for the purpose of providing each other with a preuve prconstitue(predetermined proof), thus taking a decision on their legal status in advance."Those statements should not result in a legal consequence which the parties are notat liberty to determine. Imperative evidentiary value relates only to that which theinstrument is intended to prove to the other party.

This observation is the basis of the secondparagraph, although in that paragraph equation of the copy with the original islimited to the (complete) copies of authentic instruments which, according to astatutory provision, must be kept and which were issued by an official authorisedto do so.The evidentiary value of copies is equated with that of the original, with twolimitations.

First of all, authentic instruments must be concerned which, according toa statutory provision, must be kept and which were issued by an official authorisedto do so. These could be (among others) the originals of notarial instruments, court20 Art. 3:15a CC.1.

Prejudgment attachment is,of course, possible until that time, which pursuant to Art. 704(1) becomes executoryat the time the entitlement can be enforced and has been served.

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002 The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give waterproofprotection to the foot, are incorporated into a single component which maybe made of rubber or plastic diterjemahkan ciri knas alas kaki tahan airadalah kedua bagian sol dan bagian atasnya mampu memberikanperlindungan tahan air terhadap kaki, terbentuk dalam komponen tunggalyang 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) Skiboots 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 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