Servicii de asistență și de soluționare a problemelor
Impozitul pe venit în România
În România, următoarele persoane datorează plata impozitului pe venit:
- persoanele fizice rezidente;
- persoanele fizice nerezidente care desfășoară o activitate independentă prin intermediul unui sediu permanent în România;
- persoanele fizice nerezidente care desfășoară activități dependente în România;
- persoanele fizice nerezidente care obțin venituri prevăzute la 129 Cod Fiscal.
Impozitul pe venit se aplică următoarelor venituri:
- în cazul persoanelor fizice rezidente române, cu domiciliul în România, veniturilor obținute din orice sursă, atât din România, cât și din afara României;
- în cazul persoanelor fizice rezidente, altele decât cele de mai sus, veniturilor obținute din orice sursă, atât din România, cât și din afara României, începând cu data de la care acestea devin rezidenți în România;
- în cazul persoanelor fizice nerezidente, care desfășoară activitate independentă prin intermediul unui sediu permanent în România, venitului net atribuit sediului permanent;
- în cazul persoanelor fizice nerezidente, care desfășoară activitate dependentă în România, venitului salarial net din această activitate dependentă;
- în cazul persoanelor fizice nerezidente, care obțin venituri prevăzute la 68, lit. d Cod Fiscal, venitul determinat conform regulilor prevăzute în prezentul titlu, ce corespund categoriei respective de venit.
Cota de impozit este de 10% și se aplică asupra venitului impozabil corespunzător fiecărei surse din fiecare categorie pentru determinarea impozitului pe veniturile din:
- activitățile independente;
- drepturile de proprietate intelectuală;
- salarii și asimilate salariilor;
- cedarea folosinței bunurilor;
- investiții;
- pensii;
- activități agricole, silvicultură și piscicultură;
- premii;
- alte surse.
Impozitul pe profit în România
În România, la plata impozitului pe profit sunt obligate următoarele categorii:
- persoanele juridice române;
- persoanele juridice străine care desfășoară activitate prin intermediul unui sediu permanent/mai multor sedii permanente în România;
- persoanele juridice străine care au locul de exercitare a conducerii efective în România;
- persoanele juridice străine care realizează venituri astfel cum sunt prevăzute la 12, lit. h Cod Fiscal.
- persoanele juridice cu sediul social în România, înființate potrivit legislației europene;
- persoanele juridice străine rezidente într-un stat terț care desfășoară activitate în România prin intermediul unuia sau mai multor elemente tratate drept sedii permanente, în ceea ce privește situațiile ce implică existența unor tratamente neuniforme ale elementelor hibirde sau tratamente neuniforme ale rezidenței fiscale;
- entitatea transparentă fiscal, în ceea ce privește situațiile.
Cota de impozit pe profit care se aplică asupra profitului impozabil este de 16%.
The National Center for Recognition and Equivalence of Diplomas within the Ministry of Education and Research is the assistance center in Romania, in accordance with the provisions of art. 371 of Law no. 200/25 May 2004 on the recognition of diplomas and professional qualifications for regulated professions in Romania, as subsequently amended and supplemented, the task of which is to provide support to citizens and assistance centers in other Member States on the recognition of professional qualifications, including information on:
- national legislation governing the professions and their pursuit,
- labor and social security legislation
- Ministry of Labor and Social Justice
- National House of Public Pensions - www.cnpp.ro
Law no. Regulation (EC) No 200/2004 transposes Directive 2005/36 / EC on the recognition of professional qualifications, the application of which can be consulted in the Guide prepared by the European Commission.
For more information visit:
https://cnred.edu.ro/ro/centru-de-asistenta-pentru-recunoasterea-calificarilor-profesionale
The electronic Single Point of Contact, implemented as a result of the implementation of Directive 2006/123 / EC, is a system managed by the Authority for Digitalization of Romania, available at https://edirect.e-guvernare.ro which offers citizens and the business environment the possibility of accessing services by electronic means, remotely, via the Internet, at any time, regardless of the country of origin of the beneficiaries.
The importance of Point of Single Contact for citizens and the business environment is multiple: administrative simplification and reduction of bureaucracy, reduction of costs and time required to resolve requests, a centralized history of communication between citizens and the service provider, increasing applicants' access to services provided by institutions from central and local public administration.
The Point of Single Contact provides a number of benefits for all users of the software platform, including:
- Reducing required costs and time in order to resolve requests
- Facilitating the dialogue and a rapid cooperation between the competent authorities
- Reducing bureaucracy
- A system of notifications regarding the solving of requests within the timeframe set by law
- Centralized history of communication between the competent authority and citizens, as well as other competent authorities (including documents)
- Increasing the transparency and the accessibility of citizens to the services provided by the competent authorities
- Increasing the citizens' degree of satisfaction with respect to their relationship with the competent authorities
The European Employment Services (EURES) network was set up by the European Commission in 1993, based on European Union law.
The network operates in all EU countries, as well as in Norway, Switzerland, Iceland and Liechtenstein, with the aim of facilitating the free movement of workers in the European labor market.
The EURES network offers several services:
- information, counseling and mediation services for employers wishing to recruit workers from another European state and for jobseekers in another European state;
- information on working and living conditions in EU / EEA Member States;
- Employer support services provided by EURES operators - other than public institutions - may be subject to a fee.
The National Coordination Office of the EURES Romania network (NCO) is represented by the National Agency for Employment, an institution which, according to O.G.nr.15/2014, is part of the EURES network since 2007, contributing to the achievement of the overall objective of the network. to facilitate the free movement of workers within the European Union and in Switzerland, Norway, Iceland and Liechtenstein.
The main responsibilities of the NCO are:
- organizing the activity related to the EURES network in Romania;
- designation of national EURES members and partners, preparation and updating of the National Register of EURES members and partners;
- cooperation with the European Commission and the Member States on job compensation with job applications;
- implementation of horizontal assistance activities at national level: pre-national training on EURES and selection of staff to participate in the EC-provided joint training program / mutual learning activities;
- promoting collaboration with stakeholders, such as the social partners, vocational guidance services, vocational training and higher education institutions, chambers of commerce, organizations involved in apprenticeship programs and internships, etc.
For more information on EURES services, the roles and tasks of organizations that are part of the European EURES network, please visit the EURES Legislation section.
The electronic Single Point of Contact, implemented as a result of the implementation of Directive 2006/123 / EC, is a system managed by the Authority for Digitalization of Romania, available at https://edirect.e-guvernare.ro which offers citizens and the business environment the possibility of accessing services by electronic means, remotely, via the Internet, at any time, regardless of the country of origin of the beneficiaries.
The importance of Point of Single Contact for citizens and the business environment is multiple: administrative simplification and reduction of bureaucracy, reduction of costs and time required to resolve requests, a centralized history of communication between citizens and the service provider, increasing applicants' access to services provided by institutions from central and local public administration.
The Point of Single Contact provides a number of benefits for all users of the software platform, including:
- Reducing required costs and time in order to resolve requests
- Facilitating the dialogue and a rapid cooperation between the competent authorities
- Reducing bureaucracy
- A system of notifications regarding the solving of requests within the timeframe set by law
- Centralized history of communication between the competent authority and citizens, as eell as other competent authorities (including documents)
- Increasing the transparency and the accessibility of citizens to the services provided by the competent authorities
- Increasing the citizens' degree of satisfaction with respect to their relationship with the competent authorities
Citizens of the European Union have the right to receive healthcare in any country within the Community.
At the same time, citizens of the Union have the right to reimbursement of expenses arising from health care in their country of origin. Information on these rights enjoyed by EU citizens is provided for in European and national legislation, and is presented on the website of the National Contact Point for cross-border healthcare.
According to Directive 2011/24 / EU on the application of patients' rights in cross-border healthcare, Member States have designated one or more national contact points to facilitate the exchange of information necessary for patients to be able to exercise their rights. healthcare in the European Union, by obtaining information such as:
- information on healthcare providers
- information on request on a specific right of providers to provide services or any restrictions on the pursuit of their professional activity
- information on patients' rights, complaint procedures and redress mechanisms, in accordance with the law of that Member State
- information on the legal and administrative options available for resolving disputes, including in the event of prejudice resulting from cross-border healthcare.
What can ECC Romania do?
- Information: can provide advice to consumers on their rights or practical information when traveling around the EU
- Support in resolving a complaint: when consumers have a complaint against a trader in another Member State
- Advice: if an amicable settlement is not possible, ECC Romania can offer advice on the way forward
- Consumer complaints against EU companies can only be accepted if they are residents or citizens of an EU Member State (plus Norway, Iceland and the United Kingdom) and if Community law is applicable.
Reponse time
- ECC Romania will make every effort to provide a preliminary analysis or a final response to a request for information within a maximum of 15 working days, which may be extended in justified situations of which consumers will be informed. If the request has to be dhandled and shared with the Centre in the trader's country, according to the ECC-Net procedure, the recommended time limit is 70 calendar days.
- Languages in which requests can be submitted: ECC Romania receives requests in Romanian and English, the languages in which the online cross-border complaint form is drafted.
- No fees, ECC-Net services are free of charge
What can't ECC Romania do?
- It cannot oblige the trader to accept the settlement of the dispute amicably
- Cannot legally represent consumers (for example, in court)
- Cannot take over the complaint if the trader's premises are in the consumer's state of residence
- Cannot intervene if the trader's registered office is outside the EU (for example in China, Canada or the USA).
What other activities does ECC Romania carry out?
- Cooperates with other EU-level networks that provide essential information on the European Union, national legislation and judicial practice
- Provides European Commission with direct information on topics of interest to consumers and views on consumer protection policy
- Carries out, together with the other ECC-Net Centers, cross-border comparisons that address issues of interest to consumers, such as prices, legislation, etc.
How is ECC Romania financed?
ECC Romania is co-financed by the European Commission and the Government of Romania, through the National Authority for Consumer Protection.
Need help in a different country?
Go to eccnet.eu to find contact details for all ECCs. The European Consumer Centres Network has a centre in every EU Member State, as well as in Norway and Iceland.
For more information, please read the ECC-Net quality charter. The quality charter describes ECC-Net services and defines the standard of service that you may expect when contacting one of the European Consumer Centres.
The European Employment Services (EURES) network was set up by the European Commission in 1993, based on European Union law.
The network operates in all EU countries, as well as in Norway, Switzerland, Iceland and Liechtenstein, with the aim of facilitating the free movement of workers in the European labor market.
The EURES network offers several services:
- information, counseling and mediation services for employers wishing to recruit workers from another European state and for jobseekers in another European state;
- information on working and living conditions in EU / EEA Member States;
- Employer support services provided by EURES operators - other than public institutions - may be subject to a fee.
The National Coordination Office of the EURES Romania network (NCO) is represented by the National Agency for Employment, an institution which, according to O.G.nr.15/2014, is part of the EURES network since 2007, contributing to the achievement of the overall objective of the network. to facilitate the free movement of workers within the European Union and in Switzerland, Norway, Iceland and Liechtenstein.
The main responsibilities of the NCO are:
- organizing the activity related to the EURES network in Romania;
- designation of national EURES members and partners, preparation and updating of the National Register of EURES members and partners;
- cooperation with the European Commission and the Member States on job compensation with job applications;
- implementation of horizontal assistance activities at national level: pre-national training on EURES and selection of staff to participate in the EC-provided joint training program / mutual learning activities;
- promoting collaboration with stakeholders, such as the social partners, vocational guidance services, vocational training and higher education institutions, chambers of commerce, organizations involved in apprenticeship programs and internships, etc.
For more information on EURES services, the roles and tasks of organizations that are part of the European EURES network, please visit the EURES Legislation section.
The product information points, implemented as a result of Regulation (EU) no. 515/2019 on the mutual recognition of goods legally traded in another Member State, are organized at the National Sanitary Veterinary and Food Safety Authority, Romanian Metrology Office Legal, the National Commission for the Control of Nuclear Activities and at the Ministry of Public Works, Development and Administration.
According to H.G. no. 477/2020, the Ministry of Public Works, Development and Administration, exercises the function of state authority in its fields of activity and is the competent institution in the field of construction products.
As the competent authority for construction products, MLPDA provides the information point for construction products and offers:
1. Methodological guidance in connection with the free movement of construction products
2. Collection, organization and updating of information that can be published on the MLPDA website, regarding the legislation on the marketing of construction products, requirements applicable to their use and the list of harmonized standards
3. Specialized technical information on requirements applicable to the use of construction products subject to harmonized standards or European technical evaluations
4. Transmission of information to economic operators or competent authorities of another Member State on the technical rules applicable to a particular type of construction product and information on the principle of mutual recognition.