Review Of Value Added Tax On Palm Kernel Expeller After The Supreme Court Decision (Putusan Mahkamah Agung) Number 70P/HUM/2013

Palm Kernel Expeller (PKE) is a by-product of the secondary processing of fresh fruit bunches (FFB). The problem related to VAT arises when there are differences in interpretation of the regulations relating to the transaction of PKE, whether transcation of PKE is subject to VAT which is subject to tax invoice code or transcation which receives facilities of the exemption from VAT which are subject to tax invoice code 08. This research uses a normative-empirical approach by using main documents in the form of supreme court decision on judicial review of PKE case. The research results show that the judge concludes that the implementing regulations for the transaction of PKE used for animal feed must be in line with Supreme Court Decisions Number 70P/HUM/2013 and SE-24/PJ/2014. Second, both tax authorities and taxpayers must find out information about PKE’s buyers because PKE has other benefits besides being used for animal feed. If it is used for other things, then the transaction is contrary to the aim and purpose of providing VAT facilities in the form of exemption

The new import regulation; More reliability for imported organic products? in The New EU Regulation for organic food and farming: (EC) No 834/2007

The European market for organic products is growing at a dynamic pace. Increasingly, processing and marketing companies are entering this market, which has a very promising future. However, organic farm production at the inter-European level has not increased at the same rate as the market for organic products

Reconciling U.S. Banking and Securities Data Preservation Rules with European Mandatory Data Erasure Under GDPR

United States law, which requires financial institutions to retain customer data, conflicts with European Union law, which requires financial institutions to delete customer data on demand. A financial institution operating transnationally cannot comply with both U.S. and EU law. Financial institutions thus face the issue that they cannot possibly delete and retain the same data simultaneously. This Note will clarify the scope and nature of this conflict. First, it will clarify the conflict by examining (1) the relevant laws, which are Europe’s General Data Protection Regulation (GDPR), the U.S. Bank Secrecy Act, and Securities and Exchange Commission (SEC) regulations, (2) GDPR’s application to U.S. financial institutions, and (3) U.S. law’s extraterritorial application to financial institutions operating in Europe, under the U.S. Supreme Court’s Morrison-Kiobel two-step analysis. Second, it will propose a solution by examining international law and U.S. foreign relations law. United States law subjects financial institutions to multiple data retention requirements. Securities regulations require broker-dealers to retain customer account and complaint records. The Bank Secrecy Act of 1970 requires financial institutions to retain customer data for at least five years. Sometimes, banks must permanently retain certain records. GDPR empowers individuals to demand that companies erase their data. Couched in the theory of a right to erasure, GDPR lets customers withdraw their consent for a financial institution to process or retain their data. Violators may face fines of 4 percent of their worldwide revenue. GDPR applies broadly to U.S. data-processors that either (1) are established in the European Union, or (2) monitor or offer to sell goods or services to individuals in the European Union. Establishment is broadly construed by European courts and may be met by “a single representative in the European Union.” In U.S. law, a two-step analysis determines whether and to what extent federal statutes govern conduct abroad. First, courts analyze whether the presumption against extraterritoriality has been rebutted. The presumption derives from the canon that a statute, “unless a contrary intent appears, is meant to apply only within the territorial jurisdiction” of the United States. If the presumption is not rebutted, the court proceeds to the second step, when the court considers the statute’s “focus” and whether the case involves the statute’s domestic application. United States law has domestic application to data stored domestically, and sometimes possibly to data stored internationally; such data operations may also fall under GPDR’s jurisdiction. Then, if a customer asks a financial institution to delete data, the financial institution will face conflicting laws. This Note seeks to resolve the conflict, recommending that courts approach resolution from the framework of the Restatement (Third) of Foreign Relations Law

Balancing and integrating basic values in the development of organic regulations and standards: proposal for a procedure using case studies of conflicting areas

The basic aim of the report is to develop a procedure for the integration of the ethical value base of organic farming into standards and regulations. For this it is necessary to identify the core ethical value of organic production, consider their coherence and relate them to existing practice of organic food and farming. Ethical values are per se in need of interpretation. It is therefore also necessary to consider the process of decision-making, when aiming to achieve a coherent integration of such values in the structure of a standard or regulation. In line with the European Action Plan for organic food and farming from 2004 the Project EEC 2092/91 (Organic) Revision supports the idea that delegating a larger role to values and basic principles will help to harmonise the rules, provide room for flexibility in implementation and to simplify the European Regulation for organic production. It is important to include basic values in standards and regulations, because organic farming is value based and all actors/stakeholders have value expectations, including consumers who the regulation wants to protect. Standards and regulations form the basis of a virtual contract between the consumer and the producers. By following the practices set out in the standards, producers give a promise to the consumer to deliver on additional ethical values, beyond the legal minimum standards for conventional agriculture and food. The growing and globalised organic market and the involvement of large companies have resulted in renewed interest in the values and principles of organic farming. There has been concern that the organic food and farming sector is becoming more conventionalised, and has lost touch with its basic values. Thus it will no longer function effectively as a real alternative to general agriculture for consumers, producers and also for policy makers. The report analyses what core ethical value are associated with organic agriculture and should therefore be considered for inclusion in a regulation. This value base is contrasted with the existing Regulation (EEC) 2092/91 and with examples of current practice of organic agriculture in Europe. The implications of including ethical values in the structure of a regulation for decisionmaking are considered. Following on from the European Action Plan a process of total revision of the EU regulation on organic production is underway. A new European Regulation for organic production was adopted by the European Council of Ministers in June 2006 and will come into force in Jan 2009. The text of the near final proposal from December 2006 has been considered in several sections of the report. The report finishes with some conclusions and recommendations for the EU Commission and other standard setting bodies regarding the choice and roles of values in organic standard, the rules for decision-making processes in relation to integrating values, and regarding the ongoing revision of the organic regulation in Europe

From AT&T to Brand X Declining Checks and Balances in an Increasingly Complex Marketplace

When President Clinton signed the Telecommunications Act of 1996, he used the same pen that President Eisenhower used to sign legislation for the Interstate Highway system into law. It was a fitting analogy. In the same way that the interstate road system was expected to open up interstate commerce, the Internet system was expected to open up electronic commerce. In signing the 1996 legislation into law, President Clinton and Congress were updating the regulatory and legislative framework to adapt it to the new realities and opportunities provided by the Internet. The legislation noted that broadband access to the Internet was critical to the continued economic vitality of the United States. In contrast to the success of the Interstate Highway system, however, broadband adoption in the United States has lagged behind that of other developed nations. Against this backdrop, in National Cable & Telecommunications Ass’n v. Brand X Internet Services, the Supreme Court held that, under the Telecommunications Act, cable modem providers are not required to provide access to other Internet Service Providers (ISPs), despite the fact that local telephone providers had been required to provide access to third party Digital Subscriber Line (DSL) providers. As a result, the goal of increased broadband adoption now falls squarely on the unfettered administrative choices made by the FCC. […] This note examines the administrative law implications of the Brand X decision. First, this note reviews the history and legal context framing the decision. Then, this note examines the decision itself from a textual, historical, and policy perspective. It is concluded that, while agencies offer welcome expertise for resolving complex questions, deference to agency expertise should not trump Congressional guidance to the contrary.

Final project report: EEC 2092/91 (ORGANIC) Revision

This report summarises the findings of the project that have been presented in a number of separate reports and publications. In the Chapters 2 to 5 the approach, results and conclusions of the project are summarised, following the structure of the different work packages. Chapter 2 summarises the work on ethical values of organic agriculture. Chapter 3 looks at the differences in the implementation of Regulation (EEC) 2092/91 across Europe and compares the European Regulation with international standards. Chapters 4 and 5 summarise the findings that relate to reducing the dependency on non-organic inputs in the case of feed and seed. The final Chapter 6 consolidates the recommendations of the whole project arising from the various different work packages in one place. Recommendations are aimed in particular at the second stage of the ongoing revision process of the European Regulation, the transfer of the detailed rules from the Annexes of the Regulation (EEC) 2092/91 that is expected to start after the completion of the project. Further recommendations for standard setting bodies, regulators and research recommendations are also presented. The overall objective of the project was to provide recommendations for the revision and further development of the Regulation (EEC) 2092/91 and other standards for organic agriculture, broken down into a number of specific objectives that resulted in 12 seperate reports. The basic ethical values and value differences of organic agriculture in Europe was identified through stakeholder consultation (D 2.1) and through literature as part of developing a procedure for balancing and integrating the basic values in developments of EU regulation (D 2.3). Organic standards from national and private organisations in Europe were compared with the EU regulation with help of database (www.organicrules.org) and differences were analysed to give recommendations on further harmonisation of the EU regulation (D 3.2). The knowledge on how to achieve 100 % organic rations in diets for livestock was expanded through a meta-analysis of literature and an overview of the current situation to characterise the availability of protein sources for 100% organic diets for pigs and poultry was produced (D 4.1 part 1 and 2). Criteria for use of organic inputs, evaluation criteria for Annex II C: Feed materials and Annex II D: Dietary supplements of Regulation (EEC) 2092/91 were developed (D. 4.2). A guide for operators was developed (D 4.3). The knowledge on how to reduce the use of non-organic seed and vegetative propagation materials was improved through reports on seed borne diseases in organic seed and propagation material (D 5.1), on the importance of quality characterising in organic seed and propagation material (D 5.2) and analysis of national derogation regimes (D 5.3). The project produced 12 reports, 7 scientific publications in peer-reviewed journals, and a project web-page at www.organic-revision.org where all reports and further documents are available. It organised 3 workshops with stakeholders and had ongoing communication with the Unit on Organic Farming in DG Agriculture responsible for the Organic Regulation. Members of the team produced in total more than 250 dissemination items

Completing the Connection: Achieving Universal Service Through Municipal Wi-Fi

The federal universal service scheme is designed to ensure that everyone has affordable access to advanced telecommunications and information services. Despite the development of cost-effective technologies that drastically reduce the cost of telephone services vis-à-vis the Internet and Wi-Fi networks, federal regulations generally prevent municipalities or private companies from providing wireless Internet access with universal service funds. Federal regulations have replaced technology costs, lack of business incentives, and consumer affordability as the primary barrier to universal service. Competitive neutrality, the pro-competitive and technology-neutral approach to universal service funding, must be fully embraced in order to empower local communities with the choice of technologies that best suits their residents in providing universal and affordable access to advanced telecommunications and information services

European Union regulations on algorithmic decision-making and a "right to explanation"

We summarize the potential impact that the European Union's new General Data Protection Regulation will have on the routine use of machine learning algorithms. Slated to take effect as law across the EU in 2018, it will restrict automated individual decision-making (that is, algorithms that make decisions based on user-level predictors) which "significantly affect" users. The law will also effectively create a "right to explanation," whereby a user can ask for an explanation of an algorithmic decision that was made about them. We argue that while this law will pose large challenges for industry, it highlights opportunities for computer scientists to take the lead in designing algorithms and evaluation frameworks which avoid discrimination and enable explanation.Comment: presented at 2016 ICML Workshop on Human Interpretability in Machine Learning (WHI 2016), New York, N