REDESIGN OF CUSTOMS VALUE PROOF MECHANISM BY CUSTOMS ADMINISTRATION ACCORDING TO WTO PROVISIONS (DISPUTE STUDY AT TAX COURT)
Based on the analysis of the 2018 Tax Court decisions in customs value disputes, the judges' considerations in the decisions that reject customs decisions were mostly due to the appeal applicant is able to prove the correctness of the transaction value at trial based on supporting documents suc...
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| Formato: | Artigo |
| Idioma: | English |
| Publicado em: |
Sekolah Tinggi Ilmu Hukum IBLAM
2021-01-01
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| coleção: | IBLAM Law Review |
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| Acesso em linha: | https://ejurnal.iblam.ac.id/IRL/index.php/ILR/article/view/6 |