scholarly journals Beneficial Owners’ Interpretation of Implementing Tax Treaties and Implications About the Certainty of Corporate Funding Through Global Bond Issuance: A Case Study of a Decision by the Supreme Court of the Republic of Indonesia

Author(s):  
Lastri Defani Sinambela ◽  
Indrayagus Slamet
Author(s):  
M. KHAIRUL WARDI

The spirit of building a nation began before and after Indonesia's independence. One of the ways is by establishing a Social Organization, the provisions of the Law on Mass Organizations under the Staatsblad 1870 Number 64 concerning Legal Entities (Rechtspersoonlijkhied van Vereenigingen) which were established before the Proclamation of Independence of the Republic of Indonesia and consistently maintaining the Unitary State of the Republic of Indonesia. as a national asset and do not need to register in accordance with the provisions of this Law. Organizations are required to have AD and ART to be used as guidelines in carrying out organizational activities, ratification as a Association Legal Entity issued by the Minister of Law and Human Rights. CBOs are prohibited from spreading teachings and actions that are contrary to Pancasila. So that Law Number 17 of 2013 concerning Mass Organizations is no longer sufficient, finally the government issued Government Regulation in Lieu of Law Number 2 of 2017 to explain more broadly about prohibited teachings / understandings. The research method used is normative research, with the focus of the study being on the statutory approach to the establishment and dissolution of Community Organizations and reviewing the Supreme Court Decisions related to the establishment and dissolution of CSOs by taking case studies of NW and HTI decisions. The purpose of this study is to find out how the procedures for establishing community organizations and the dissolution mechanism of CSOs. Furthermore, conducting a case study based on the Decision of the Supreme Court Number 37K / TUN / 2016 concerning the establishment of Nahdlatul Wathan (NW) and Decision Number 27K / TUN / 2019 concerning the dissolution of the Indonesian Hizb ut-Tahrir Association (HTI).


Author(s):  
Adi Syahputra Sirait

This article aims to analyze and explain the position of justice collaborator in criminal procedural law and the effectiveness of justice collaborator in proof, as an analysis instrument this research uses a case study of a narcotics-specific criminal decision in the Supreme Court where narcotics is an extraordinary crime committed in an organized manner by a drug syndicate narcotics, this research uses a social legal research approach using juridical type, the research data is obtained from an analysis of the decision of the Supreme Court of the Republic of Indonesia Number: 920K / Pid.Sus / 2013 which is then analyzed using the effectiveness theory. The Supreme Court Judge determines the defendant as a justice collaborator based on the Supreme Court circular number 4 of 2011 regarding the treatment of whistleblowers and witnesses of collaborating actors (justice collaborator). The results of this study are that the supreme court judge considered the defendant's petition as a justice collaborator who could reveal the illicit trafficking network of international channels and also reveal the main perpetrators of the narcotics distribution.


2021 ◽  
pp. 1-10
Author(s):  
Lieneke Slingenberg

In September 2012, the Dutch Supreme Court upheld a judgment of the Hague Court of Appeal that the eviction from basic shelter of a mother and her minor children, who did not have legal residence in the Netherlands, was unlawful. This ruling was instigated by a radically new interpretation of the European Social Charter’s personal scope and caused a major shift in Dutch policy. This article provides a case study into the legal reasoning adopted by the Court of Appeal and the Supreme Court. It argues that, instead of relying on legal doctrinal reasoning for justifying the outcome, both courts referred to factors that the general public relies on to assess people’s deservingness of welfare. This finding raises fundamental questions about the relationship between human rights law and deservingness; and calls, therefore, for further research into the relevance of deservingness criteria in judicial discourse.


2020 ◽  
Vol 25 (2) ◽  
pp. 13-28
Author(s):  
Dragutin Avramović

Following hypothesis of Andrew Watson, American professor of Psychiatry and Law, the author analyses certain psychological impacts on behavior of judges and examines the relationship between their idiosyncrasies and their judicial decisions. The survey encompasses the judges of Criminal Department of the Supreme Court of Cassation of the Republic of Serbia and, also, for comparative reasons, the judges of Criminal Department of the First Basic Court in Belgrade. Considering the main issues there is no great discrepancy between answers given by the judges of the Supreme Court and those of the Basic Court. Most responses of the Serbian judges deviate from Watson's conclusions, namely: they do not admit that they feel frustrated due to heavy caseloads, the significant majority of judges are reluctant to acknowledge their prejudices and influence of biases on their ruling, the significant majority of judges are not burdened with the idea of possible misuse of their discretion, they nearly unanimously deny that public opinion and media pressure affect their rulings, etc. Generally, the judges in Serbia are not willing to admit that they cannot always overcome their own subjectivities.


2017 ◽  
Vol 38 (1) ◽  
pp. 527-543
Author(s):  
Jadranko Jug

This paper deals with the problems related to the legal position of honest and dishonest possessors in relation to the owner of things, that is, it analyses the rights belonging to the possessors of things and the demands that possessors may require from the owners of things to whom the possessors must submit those things. Also, in contrast, the rights and requirements are analysed of the owners of things in relation to honest and dishonest possessors. In practice, a dilemma arises in defi ning the essential and benefi cial expenditure incurred by honest possessors, what the presumptions are for and until when the right of retention may be exercised for the sake of remuneration of that expenditure, when the statute of limitations expires on that claim, and the signifi cance of the provisions of the Civil Obligations Act in relation to unjust enrichment, management without mandate and the right of retention, and which provisions regulate these or similar issues. The answers to some of these dilemmas have been provided in case law, and therefore the basic method used in the paper was analysis and research of case law, especially decisions by the Supreme Court of the Republic of Croatia. The introduction to the paper provides the basic characteristics of the concept of possession and possession of things, and the type and quality of possession, to provide a basis for the subsequent analysis of the legal position of the possessor of a thing in relation to the owner of that thing.


Arena Hukum ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 42-66
Author(s):  
Teddy Putra ◽  

Abstract This paper examines the deviations of law enforcement in land conflicts in East Java based on the decision of the Supreme Court of the Republic of Indonesia No.38/Pra.Pe /2015.PN.Sby (case of Notary Nora Maria Lidwina, SH). This empirical or socio legal research uses a case study approach. The results show that irregularities in law enforcement in land conflicts by public service providers and law enforcement officials are generally based on corrupt behavior and violations of ethical codes, such as abuse of power, maladministration, case brokers, accepting bribes from certain parties, violence, intervening in cases, and other human rights violations. Mitigation efforts are improving the law enforcement officers isntitutions; improving the judicial administration and justice management systems; imposing strict sanctions; conducting supervision; conducting a transparent service and treatment; socializing anti-corruption movement; and creating an anti-corruption culture and excellent public services.


2018 ◽  
Vol 1 (1) ◽  
pp. 364
Author(s):  
Yanzah Bagas Nugraha ◽  
Dwi Andayani Budisetyowati

The establishment of the Regional Representative Council of the Republic of Indonesia so called Dewan Perwakilan Daerah (DPD-RI) at least has two objectives. The first is to enhance justice for the people in the region. Secondly, to expanding and increasing the participation of local communities in national life. The process to form this state institution is done by amending the 3rd amendment of the 1945 Constitution of the Republic Indonesia. However, in doing that  amendment there was an internal conflict within the body of DPD-RI involving the old and the new leaders of this institution last year. The length of leadership tenure which was initially made 5 years was amended to became 2.5 years. The different length of leadership tenure was then canceled by the Supreme Court and it was decided to be the same as other institution such as The People’s Consultative Assembly and The House of Representative in that the leadership tenure should be in accordance with the electoral cycle of 5 years. However, although the regulation of DPD-RI has been canceled, the Supreme Court keeps sending its representative to guide the oath of position of the new DPD-RI leadership. The only regulation that has been introduced by the state was regulation toward conflict between state institutions and this conflict can merely be resolved by the Constitutional Court. Therefore, there is an urgent need for the state to seek solution to solve this problem to prevent the same thing happened to other state institution in the future.


2021 ◽  
pp. 62-77
Author(s):  
L. L. Kofanov ◽  

The paper deals with the Roman senatus in the period from 5th to 3rd century BC, from the point of view of its composition, completion and selected competences. As to its composition, in the most arcaic times of the Roman state, the senate was an assembly of the heads of clans (patres gentium), who represented the ideas of patricians. The autor presents gradual transformation of the composition of the senate and switch towards the inclusion of the plebeians. It describes also the process of the cooptation of the members, rules of which incurred fundamental changes from the hereditary principles to the regulation given by statutes. A significant part of the article is devoted to the judicial functions of the Senate and the relationship between the iudicium senatus and the iudicium populi, the transformation of the Senate court from a regional body to the highest, global court of the entire Mediterranean. It’s noted that if the original Roman Senate de iure was the judicial authority only one of the Latin Confederation, later after 338 BC, it becomes the Supreme court of the Latin Union, and by the end of the Republic is transformed into the «Supreme Council of the world».


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