Normative Conflict Between the ACFTA Agreement and National Customs Regulations in the Application of Form E Certificates of Origin: A Study of Tax Court Decisions Regarding the Denial of Preferential Tariffs
This article examined the legal standing of ACFTA within Indonesia’s customs law system, identified the forms of normative conflict between ACFTA and domestic regulations, and analyzed the legal reasoning applied by the Indonesian Tax Court in resolving such disputes. This study employed normative (doctrinal) legal res...