Contractul pentru servicii turistice in Romania

Contractul turistic este instrumentul juridic prin care activitatile agentiilor de turism se pot realiza, reprezentand acordul intre agentul economic specializat in acest domeniu si turist.

Prin intermediul acestui contract, agentul turistic se angajeaza sa ii asigura clientului un voiaj, un sejur pentru agrement si recomfortare in baza uni pret.

Principalul scop al acestui contract este angajarea furnizorului de servicii turistice in oferirea pachetului de servicii promis catre client, precum transport, mese, cazare, obtinere vize pentru turism extern si alte servicii conexe. 

Agentul economic pune la dispozitia turistului pachete de servicii deja organizate (sejururi, circuite) vandute ca si marfa in concordanta cu contractul, acestea fiind obiectul contractului pentru care se achita pretul stabilit. 

Ca si parti contractante, asa cum am specificat mai devreme, exista prestatorul de servicii (in cazul nostru, agentia de turism) si beneficiarul (turistul). 

In calitate de persoana juridica, agentul economic de turism actioneaza in numele sau in relatiile cu tertii, coordonand si organizand in contul sau serviciile oferite de subcontractanti. 

 

Caracteristicile contractului de turism:

 

-          Contract cu titlu oneros – partile au interes patrimonial

-          Contrac sinalgmatic – ambele parti contractante au obligatii, turistul sa achite serviciile iar agentul de turism sa le ofere

-          Contract comutativ – perioada si existenta acestuia sunt stabilite si cunoscute la incheiere

-          Contract consensual – cerinta formei este reclamata numai pentru probatiune

In domeniul turismului, acest contract este unul civil, in timp ce pentru agentie este un contract comercial. Acesta, nu poate fi asemanat cu contractul de mandat, deoarece agentul de turism ofera pachete de servicii turistice pentru care turistul nu ii da mandat, astfel incat agentul isi asuma riscurile semnand contractele in numele sau cu tertii prestatori. 

Deasemenea, contractul de turism nu poate fi redus la cel de transport, desi activitatea in sine reprezinta deplasarea de la domiciliul turistului, insa nu este cea principala. 

Contractul de turism este unul complex care cuprinde atat transportul, indiferent sub ce forma, insa si serviciile conexe care duc la scopul final si anume vacanta integrala a turistului. 

In cazul nerespectarii conditiilor contracture, se va recurge la reziliere, iar in baza regulilor specificate in contract se vor achita daune de interese corespunzatoare catre partea vatamata. 

Acest contract reprezinta in speta un acord in baza caruia furnizorul se angajeaza sa presteze toate serviciile promise fata de beneficiar. 

Obligatoriu, contractul va continere termene si conditii de plata si pretul stabilit. 

In final, mai apar in acest contract si clauze privind programele turistice, reclamatii, solutionare, raspunderi, sanctiuni, jurisdictia contractului si clauze exoneratoare de raspundere.

Contract for tourism services in Romania

The tourism contract is the juridical instrument through which tourism agencies’ activities can be developed, representing the agreement between the economic agents specialized in the field and the tourist. 

Trough this contract, the touristic agent commits to provide the client a voyage, holiday for recreation for a known price.

 

The main purpose of the contract is committing the travel services provider into offering the promised package of services to the tourist, such as transportation, accommodation, meals, visas for international travel and any other connected services. 

The economic agent offers clients organized travel packages (holidays, circuits) sold as merchandise according to the contract, those representing the object of the contract for which the set price is being paid. 

As contracting parties, as specified earlier, we have the provider (in this case, tourism agency) and the beneficiary (the tourist). 

As a juridical entity, the economic agent acts in his name in relations with third parties, coordinating and organizing on his behalf the services that the subcontractors offer.

The characteristics of the touristic contract

 

-          Contract for pecuniary interest - the parties have patrimonial interest

-          Synallagmatic contract - both contracting parties have obligations, the tourist to pay the services and the travel agent to offer them

-          Commutative contract - its period and existence are established and known at the conclusion

-          Consensual contract - the form requirement is claimed only for probation

From the tourism field perspective, this contract is a civil one, while for the tourism agency it is a commercial contract. 

This cannot be compared to a mandate contract, since the agent offers touristic services packages for which the tourist does not give him mandate, as for the agent assumes the risks by signing the contracts with third parties on his behalf.

Moreover, the touristic contract cannot be reduced to the transportation contract, despite the fact that the tourist leaving his residence is the exact action, but not the main concern.

The tourism contract is a complex document that includes transportation, no matter the means of transportation, but also the complementary services that lead to the final goal – the entire vacation of the client.

In the case of braking the contractual terms and conditions, this will lead to termination of the contract, and based on the rules specified in the contract, interest damages will be paid to the injured party. This contract represents an agreement based on which the provider commits into offering all the services promised to the beneficiary. Mandatorily, the contract will contain terms and conditions regarding payment and the price that was established. Finally, there are also clauses on the contract: tourist programs, complaints, solutions, replies, sanctions, contract jurisdiction and exonerating clauses.

Formularul 110 sau cum sa iti recuperezi impozitului pe venit retinut in plus la sursa

In incercarea de a reduce birocratia si de a fluidiza operatiunile financiare, Agentia Nationala de Administrare Fiscala supune dezbaterii publice introducerea unui nou act : Formularul 110.

Acest formular 110 doreste a remedia situatiile in care platitorul de venit a retinut la sursa un impozit pe venit in cuantum mai mare decat cel legal datorat si pentru facilitarea restituirii acestor sume.  

Documentul, intitulat „Declaratie de regularizare/cerere de restituire privind impozitul pe venit retinut la sursa”, cuprinde informatii privind regularizarea sumelor datorate la bugetul de stat cu sumele restituite beneficiarilor de venit, aferente unei perioade fiscale: 

·         suma datorata in perioada de raportare,

·         suma restituita beneficiarului de venit,

·         suma ramasa de plata/de recuperat.

Sumele se restituie de catre platitorul de venit si se regularizeaza de catre acesta cu obligatiile fiscale de acelasi tip datorate in perioada fiscala in care s-a efectuat restituirea, prin completarea si depunerea, inclusiv online, a Formularului 110.

Formularul 110 se depune de catre platitorii de venituri pentru perioada fiscala in care a avut loc restituirea sumelor catre beneficiarii de venit si are totodata rolul unei cereri de restituire, in conformitate cu prevederile art. 170 din Codul de procedura fiscala, in situatia in care, in urma regularizarii rezulta diferente de recuperat de la bugetul de stat.

Formularul se depune de catre platitorii de venit in cadrul termenului de 5 ani de prescriptie a dreptului de a solicita restituirea, asa cum este prevazut la art. 219 din Codul de Procedura Fiscala.