) Juz II halaman 195196, yang telahdiambil alin sebagai pendapat Majelis Hakim sebagai berikut:S58) WE 95 Cee GlAlly AnlBYl y AULA g Abell aus Ayyalg Shall rau Ailzaal) bail diyCats by igiArtinya: Dan syaratsyarat hadanah itu ada 7 (tujuh): berakal sehat, merdeka,beragama Islam, bijaksana, dapat dipercaya, bertempat tinggal tetap/satutempat kediaman dengan anak yang diasuh, tidak bersuami/belum kawinlagi.

Penggugat dan Tergugatbernama Salsa Amallia, lahir pada tanggal 16 Desember 2013, dikaitkan denganbukti P.2 dan kesaksian kedua orang Saksi yang diajukan oleh Penggugat dipersidangan, sebagaimana tersebut dalam bagian tentang duduk perkara, olehHalaman 16 dari 20 halaman Putusan Nomor 274/Pdt.G/2020/PA.Simkarenanya berdasarkan pertimbanganpertimbangan tersebut di atas, dan hanyasemata demi kemaslahatan serta untuk mengedepankan prinsip kepentingan terbaikbagi anak (the best interests of the child shall

ditetapbkan sebagaipemegang hak hadanah (pemeliharaan) terhadap 1 (satu) orang anak PenggugatHalaman 17 dari 20 halaman Putusan Nomor 274/Pdt.G/2020/PA.Simdan Tergugat bernama 9M, lahir pada tanggal 16 Desember 2013,sementara dengan perceraian ini antara Penggugat dan Tergugat tidak mungkin lagiakan hidup bersama dalam satu atap sebagai suami istri untuk mengasuh anak aquo, maka demi kemaslahatan anak dan untuk mengedepankan prinsip kepentinganterbaik bagi anak (the best interests of the child shall

Bahwa Pemohon Peninjauan Kembali (semulaTerbanding) sangat tidak setuju dan keberatanterhadap pertimbangan hukum Majelis HakimPengadilan Pajak tersebut pada angka 1 di atas,dengan dalil dalil hukum sebagai berikut Bahwa Article 1 Persetujuan Antara PemerintahRepublik Indonesia dan Pemerintah Jepang TentangPenghindaran Pajak Berganda dan PencegahanPengelakan Pajak yang berhubungan dengan pajakpajak atas pendapatan menyatakan18"This Agreement shall apply to persons who areresidents of one or both of

Jepang Tentang Penghindaran PajakBerganda dan Pencegahan Pengelakan Pajak yangberhubungan dengan pajak pajak atas pendapatanmenyatakanAyat 1"Interest arising in a Contracting State and paidto a resident of the other Contracting State maybe taxed in that other Contracting State".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall

No.164/B/PK/PJK/2010Interest.Ayat 1"Interest arising in a Contracting State and paidto a resident of the other.Contracting State may be taxed in that otherState".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall not exceed10 percent of the gross amount of the interest".Terjemahannya.Bunga.Ayat 1"Bunga yang berasal dari suatu

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and 9 of the foot.

Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

The number of arbitrators shall be one. The placeof arbitration shall be Singapore. The language used in the arbitralproceedings shall be English. The award shall be final and binding on theParties and may be recognized and enforced in any court having jurisdiction:hal 9 dari 30 hal put.

Amendment No. 1 Bareboat Charter Agreement,Technical Service and Operations Agreement, diketahui halhalsebagai berikut:1) Bahwa berdasarkan Bareboat Charter Agreement diketahuibahwa Termohon Peninjauan Kembali (semula PemohonBanding) mengadakan perjanjian/kontrak (Bareboat CharterAgreement) dengan GSFIS untuk menyewa mobile offshoredrilling unit dengan nama GSF Rig 136 serta peralatan lain yangterkait dengan operasional rig tersebut.2) Bahwa Angka 6 Bareboat Charter Agreement menyebutkan:"The Charteter shall

operate or provide for operation of the Rigdan shall pay all expenses incurred in connection therewth.This shall include, but shall not be limited to proper manning,maintenance, insurance (as per Clause 13 hereof), victualling,fuel, supplies, port charges, canal dues and pilotages."3) Bahwa Dalam kontrak kerja sama Drilling Service Agreementantara Termohon Peninjauan Kembali (Ssemula PemohonBanding) dengan BUT GSFISI, antara lain juga dijelaskan halhal sebagai berikut: Termohon Peninjauan Kembali

In consideration of the technical and other assistance givenby YAMAHA to YMMI hereunder YMMI shall pay to YAMAHAthe royalty as specified below for the term of this Agreementand even after the expiration there of in case YAMAHAgrants YMMI the right to sell Guitars and Drums in promotionto total amount of Guitars and Drums that YMMI sold to itsbuyers including YAMAHA 2.0% (include tax) of the net salesof Guitars and Drums;2.

Term of Agreement;Article24This Agreement shall continue in full force for five (5) years from 1April, 2004. Thereafter, it shall be automatically extended for oneyear each, unless either party shall give to the other party awritten notice of its intention to terminate this Agreement within atleast three (3) monthprior to the expiration of the term of thisAgreement;e.

shall Gpbied Ge GUN alli Dey!

Howeveractual use of trademark shall not be a condition for filling of application ofregistration. An application shall not be refused solely on the ground thatintended to use has not taken place before of the expiry of a period of threeyears from the date of application ;Terjemahan :Hal. 21 dari 26 hal. Put. No. 2686 K/PID.SUS/2010Negara Anggota boleh membuat kemampuan pendafiaran merekberdasarkan penggunaan.

Namun, penggunaan secara aktual dari merektidak harus menjadi persyaratan untuk pengajuan permohonan pendaftaran.Suatu permohonan pendaftaran tidak akan ditolak sematamata berdasarkankehendak untuk menggunakan merek belum dilakukan sebelum berakhirnyajangka waktu 3 (tiga) tahun dari tanggal pengajuan pendaftaran ;Article 16:The owner of registered trademark shall have the exclusive right to preventall third parties ...

The rights described above shall not prejudice any existingprior right, nor shall they affect the possibility of members making rightsavailable on the basis of use ;Terjemahan :Pemilik Merek terdaftar memiliki hak eksklusif untuk mencegah pihak ketigalainnya ... hak yang digambarkan di atas, tidak akan merugikan hak yangtelah ada terlebih dahulu, juga tidak berpengaruh terhadap kemungkinannegara anggota yang perolehan haknya disediakan berdasarkanpenggunaan (bukan pendaftaran : catatan penulis) ;

Barang Serupamenjadi sebesar CIF USD 52260 1620;g. bahwa penelitian pemenuhan ketentuan tarif skema ACFTAg.1 bahwa sesuai PIB, barang impor diberitahukan dengan rnenggunakan Form E nomor El34404038530839 tanggai 25 Maret 2013;g.2 bahwa berdasarkan penelitian dokumen Form E kedapatan: path box 8 mencantumkan origin criteria"WO" (Wholly Obtained);g.3 bahwa berdasarkan Rules of Origin For The ASEANCHINA Free Trade Area:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall

criteria "WO" (Wholly Obtained);Berdasarkan Rule 3 RoO ACFTA menyebutkan bahwa barang dari subheading 9506.91.0000 tidaktermasuk dalam kategori "wholly obtainea".Origin criteria dari Form E tersebut diragukan validitasnya dan perlu dilakukan retroactive check sertadigugurkan Form E tersebut, maka terhadap importasi tersebut ditetapkan berdasarkan tarif MFN;Berdasarkan Rules of Origin For The ASEANCHINA Free Trade Area : Rule 3 : Wholly ObtainedProductsWithin the meaning of Rule 2 (a), the following shall

(i) The request shall be made in writing, accompanied with a copy of the Certificate of Origin (FormE) and shall specify the reasons and any additional information suggesting that the particularsgiven on the said Certificate of Origin (Form E) may be inaccurate, unless the retroactive checkis requested on a random basis.(ii) The Customs Authority of the importing Party may suspend the granting of preferentialtreatment while awaiting the result of verification.

The clarification shall bedetailed and exhaustive in addressing the grounds of denial of preferential treatment raised by theimporting Party";4.6. bahwa oleh karena itu setiap penolakan Form E atau Form E tidak diterima, Otoritas Kepabeanan daripihak pengimpor in casu DJBC selain wajib mempertimbangkan Klarifikasi dari Otoritas Kepabeananpenerbit Form E, sebagaimana dimaksud dalam ketentuan Rule 8 huruf (f) OCP, dan juga perlumemperhatikan Rule 18 huruf (d) OCP yang menyatakan : "The preferential

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the ui per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Undergone Any Operation There Other Than Unloadingand Reloading or any Other Operation to Preserve Them in Good Condition, bahwa pelaksanaan ketentuan di atas dalam Appendix 1, Attachment A,Revised Operational Certification Procedure (OCP) for The Rules of origin ofthe ASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: ForThe Purpose of Implementing Rule 8(c) of the Rules of Origin for the ACFTA,Where Transportation is Effected Trough the Territory of One or MoreNonACFTA Parties, the Following Shall

Undergone Any OperationThere Other Than Unloading and Reloading or any Other Operation to PreserveThem in Good Condition.bahwa pelaksanaan ketentuan di atas dalam Appendix 1, Attachment A, RevisedOperational Certification Procedure (OCP) for The Rules of origin of theASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: For The Purposeof Implementing Rule 8(c) of the Rules of Origin for the ACFTA, WhereTransportation is Effected Trough the Territory of One or More NonACFTA Parties,the Following Shall

Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not new or original if they do not significantly differ fromknown designs or combinations of known design features. Membersmay provide that such protection shall not extend to designs dictatedessentially by technical or functional considerations."Terjemahan bebasnya:"Anggota vajib memberikan perlindungan desain produk industri yangbaru atau asli.

Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not newor original if they do not significantly differ from knowndesigns or combinations of known design features.

give effect to the provisions of this Agreement.Members may, but shall not obliged to, implement in their law moreextensive protection than is required by this Agreement, providedthat such protection does not contravene the provisions of thisAgreement.

Members shall be free to determine the appropriatemethod of implementing the provisions of this agreement withintheir own legal system and practice.Terjemahan bebasnya:Negara anggota akan menindaklanjuti ketentuanketentuan padaPerjanjian ini.

Members mayprovide that such protection shall not extend to designs dictatedessentially by technical or functional considerations.Terjemahan bebasnya:Negara anggota harus memberikan perlindungan desain industri yangbaru atau asli. Negara anggota dapat menetapkan bahwa desain tidak baruatau asli jika mereka tidak secara signifikan berbeda dari desain yangsudah ada atau kombinasi dari fitur desain yang sudah ada.

This agreement, the interpretation and theimplementation and any result incurred hereof, shall bestipulated and subject to the laws of the Republic ofIndonesia;17. HUKUM YANG BERLAKU DAN BAHASA;17.1 Hukum.

This agreement, the interpretation and the implementationand any result incurred hereof, shall be stipulated and subject tothe laws of the Republic of Indonesia;17.2. Language.

The Parties agree that in the event thatoccurrence of disputes in respect of this Agreement,including but not limited to matters regarding to theexistence, validity, performance of the rights and obligationsof the Parties, the Parties shall settle the disputes throughthe Arbitration to be held in Singapore in accordance withthe Arbitration Rules of the Singapore InternationalArbitration Centre.

In particular, the place of Arbitration shallHalaman 16 dari 46 Putusan Perdata Gugatan Nomor 263/Pdt.G/2020/PN Btmbe in Singapore and the language of the arbitration shall bein Indonesia. The Arbitration panel shall consist of threeArbitrators. One to be appointed by KIB and Oxley and thethird to be appointed by the two arbitrators selected by theParties;18.2 Resolution.

Award of the arbitration shall be final andbinding and after which there shall no legal proceeding offurther dispute (perlawanan), appeal or cassation.;Berikut terjemahan bebasnya dalam Bahasa Indonesia:"18. PENYELESAIAN SENGKETA;18.1 Yurisdiksi.

Pengadilan Negeri Jakarta Selatan;Bahwa selain itu Tergugat Il juga berkedudukan di Jakarta Selatan,dalamlingkup kewenangan Pengadilan Jakarta Selatan.Pasal 118 ayat 4 HIR:jika dengan surat akte tempat telah di pilih,maka si Penggugat kalau maudapat memasukan gugatannya kepada Ketua Pengadilan Negeri yangdalam daerah hukumnya tempat diam yang dipilih itu terletak.Article 14.3 Cooperation Agreement:in case of faliure to attain amicable resolition, then all disputes arising inrelation to this agreement shall

Tergugat ll Dengan demikian sebagai perseroanterbatas yang tunduk pada ketentuan UndangUndang Nomor 40 Tahun2007 Tentang Perseroan Terbatas (vide Pasal 66 ayat 3 UndangUndangPerseroan Terbatas) dan ketentuan hukum perusahaan = yangberlaku,Tergugat Il, wajib membuat laporan keuangan,sehingga keluarmasuknya keuangan dari rekening Tergugat Il, termasuk sehubungandengan bisnis pelatihan berdasarkan Agreement transparan dan dapat dipertanggung jawabkan.Article 2.3 Cooperation Agreement:ALL payments shall

be made to the account in favour of the SecondParty to Match Consulting International wth bank BCA Account Nomor0063103606.Terjemahan resminya:Pasal 2 ayat Agreement:Semua pembayaran harus di lakukan atas nama pihak ke dua KepadaMatch Consulting International di rekening BCA Account Nomor 0063103606.Article 2.3 Cooperation Agreement :ALL payments shall be made to the account in favor of the Second Partyto Match Consulting international wth Bank BCA Account Nomor 0063103606.Article 7.3 Cooperation

Agreement :Every revenue or invoic relating to this cooperation scope shall bedirecteli creditted to the account of match Consulting International wthbank BCA No: 0063103606 and every payment shall also be talkenfrom such account.Hal. 4 dari 44 hal.

sebagai modal kewajiban sebesarRp500.000.000,00 (lima ratus juta rupiah) ke Rekening Tergugat Il di BankCentral Asia (BCA) dengan nomor 0063013606 dan baik Tergugat maupun Tergugat Il tidak pernah mau dikonfirmasi mengenai hal itu (videBukti P1);Articel 2.1 Cooperation Agreement.For the training division activities as referred to in Article 1, the partieshereto agre to equally (50:50) assume the capital required namelyamounting to Rp1.000.000.000,00 (one billion rupiah),of wch anotheracounting shall

CAE IE Jadll gl J gfll Ge Shall ste YAS! o) aly Y Gill elk Elsil Ge Es!alga Axa (GURN Las sl! GIS 9 co Jl cals! of Ano i At ualall o.tl Lal genAil, Ail (gale Lagi Cre!

Pasal 133 Kompilasi HukumIslam sehingga hubungan keduanya sudah tanpa ruh lagi, oleh karena ituberdasarkan kaidah hukum Islam yang tercantum dalam Kitab Hurriatuz Zaujainifith Thalaq Juz I halaman 83 yang sekaligus diambil alih sebagai pendapat MajelisHakim, yang berbunyi : +o oon nn nnn nnn enn enn nnnCel Luca Lgad ably tea all Como Sl) Shall qi peuad Cue grUbll allel plu! Lis!

berikut:"Without limitation to the rights of the Principal under clause 2.2, theDistributor further acknowledges that the Principal or a PhilipsAssociated Company (or another distributor appointed by thePrincipal or a Philips Associated Company) may sell any of theProducts directly to customers in the Territory in the followingcircumstances:(bo) Selected Customers of the Principal or a Philips AssociatedCompany or of another distributor which are specificallymentioned in Annex A (which Principal shall

The Distributor shall refrain from activelyselling or assisting in selling the Products to the SelectedCustomers mentioned in Annex A."

No. 2353 K/Pdt/201014.15:Disebutkan dengan tegas dalam Pasal 6.1 Distribution AgreementNo. 031/Leg/C/II/05 (Vide Bukti T 3)"(a) The Distributor shall use its best efforts to generate maximumexposure and high profile publicity of the Products in theTerritory to achieve awareness of the Products within theTerritory, subject always to full compliance with the instructionsand directions of the Principal for any publicity campaignundertaken by the Distributor.(6) = The Distributor shall at all times diligently

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

For the purposes of this Chapter :(a) the terms rubber and * plastics include woven fabrics or other textile products with anextemal layer of rubber or pleatics being visible to the naked eye; for the purpose of thisprovision, no account should be taken of any resulting change of colour; and(6) the term leather refers to the goods of headings 41.07 and 41.12 to 41.14.4, Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal

surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet Stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.diketahuidimaksud dengan Waterproof Footwear mempersyaratkan 2 (dua)i.

Sebab segalaperselisihan yang timbul dari Conference & Event Agreement NoContract WRIGA 100318 tertanggal 1 Oktober 2017 (selanjutnyadisebut SURAT PERJANJIAN) di selesaikan melalui Arbitrase dan dalamhal ini yang berwenang adalah Badan Arbitrase Nasional Indonesiacabang Bandung sebagaimana Pasal 20 ayat 2 Surat Perjanjian yangmenyatakan:Arbitration of disputes arising out of or in connection with thisagreement shall be resolved in the jurisdiction in which the hotel islocated under the rules of Arbitration

of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotel islocated.yang pada intinya perjanjian menyatakan Segala perselisihan yangtimbul dari perjanjian ini diselesaikan melalui arbitrase sertamenggunakan hukum di daerah hukumnya meliputi hotel berlokasi.Bahwa dalam pasal tersebut jelas berlaku yang mana telahditandatangani langsung baik oleh Penggugat maupun Tergugat ,jikalaupun Pasal 20 ayat 2

Bahwa Majelis Hakim PN Bandung secara nyata telah melampauikewenangan untuk memeriksa dan memutus perkara aquo.Sebagaimana disebutkan dalam Pasal 20 ayat (2) PerjanjianConference and Event Agreement No Contract: WRIGA 100318tertanggal 1 Oktober 2017, menyebutkan:Arbitration of disputes arising out of or in connection with thisagreement shall be resolved in the jurisdiction in which the hotellocated under the Rules of Arbitration of the arbitration shall beconducted in English and this agreement wil

be resolved in the jurisdiction ini which the hotel islocated under the rules of arbitration of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotelis located.Bahwa apabila Pembanding/ semula Penggugat Rekonpensimengajukan Gugatan Wanprestasi yang merupakan Gugatanperselisihan yang timbul akibat dari pelaksanaan suatu perjanjian,maka seharusnya dilakukan secara terpisah dengan perkara ini dantidak

be resolved in the jurisdiction in which the hotel islocated under the rules of Arbitration of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotel islocated.yang pada intinya perjanjian menyatakan Segala perselisihan yangtimbul dari perjanjian ini diselesaikan melalui ARBITRASE sertamenggunakan hukum di daerah hukumnya meliputi hotel berlokasi ;Bahwa dalam pasal tersebut jelas berlaku yang mana

Putusan Nomor 776/B/PK/PJK/2012Paragraph 365: "Payments made by the buyer for the right to distribute or resellthe imported goods shall not be added to the price actually paid or payable forthe imported goods if such payments are not a condition of the sale for export tothe country of importation of the imported goods";Terjemahan : "Pembayaran yang dilakukan pembeli atas hak untukmendistribusikan atau menjual kembali barang impor tidak ditambahkan padaharga yang sebenarnya dibayar atau terhutang

Oleh karena itu, royalti tidak perlu ditambahkan pada hargayang sebenarnya dibayar atau seharusnya dibayar sebagaimana yangdimaksud pada Article 8.1 (c) ";Commentary on the GATT Customs Valuation Code, Paragraph 365 :"Payments made by the buyer for the right to distribute or resell the importedgoods shall not be added to the price actually paid or payable for the importedgoods if such payments are not a condition of the sale for export to the countryof importation of the imported goods ";Terjemahan

However, the charges for the right to reproducethe imported goods in the country of importation shall not be added tothe price actually paid or payable for the imported goods in determiningthe customs value;Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payablefor the imported goods if such payments are not a condition of the salefor export to the country of importation of the imported goods;Adapun terjemahannya

Sherman, Heinrich Glashoff, ICC PublishingKluwerTaxation Publishers, 1988; "Commentary") (terlampir sebagai BuktiPemohon 9) yang dikutip oleh Majelis Pengadilan Pajak berbunyi sebagaiberikut:ee) Distribution rightsThe Notes (N 87) also slate dial thatPayments made by lite buyer for the right to distribute or resell liemportcd goods shall not be added to the price aciually paid or payable forthe imported goods if such payments are nol a condition of the sale forexport to lie country of importation

pembayaranpembayaran royalti kepada Pemberi lisensi X;Ketentuan terkait dari perundangundangan di Kanada, dalam hal ini,bagian 48 dari Undangundang Bea Cukai, sebagaimana dikutip dibawahini, dan sangat mengikuti Pasal 8 (1) (c) dari Customs Valuation Code:"48(1) Subject to subsection (6), the value for duty of goods sold is thetransaction value of the goods if the goods are sold for export to Canadaand the price paid or payable for the goods can be determined...(4) The transaction value of goods shall