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ORDONANTA Nr

ORDONANTA   Nr. 46 din 30 iulie 1998

pentru stabilirea unor masuri in vederea indeplinirii obligatiilor asumate de Romania prin aderarea la Conventia internationala EUROCONTROL privind cooperarea pentru securitatea navigatiei aeriene si la Acordul multilateral privind tarifele de ruta aeriana

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 284 din 31 iulie 1998


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    NOTA:
    In Monitorul Oficial al Romaniei, Partea I, nr. 284 din 31 iulie 1998, s-a tiparit gresit, ca fiind 1997, anul emiterii Ordonantei nr. 46.

    In temeiul prevederilor art. 107 alin. (1) si (3) din Constitutia Romaniei, precum si al art. 1 pct. 12 lit. a) din Legea nr. 148/1998 privind abilitarea Guvernului de a emite ordonante,

    Guvernul Romaniei emite urmatoarea ordonanta:

    Art. 1
    (1) Ministerul Transporturilor, in calitate de autoritate de stat in domeniul aviatiei civile, reprezinta Romania in relatiile cu Organizatia Internationala privind Securitatea Navigatiei Aeriene EUROCONTROL, pentru indeplinirea obligatiilor asumate prin aderarea la Conventia internationala EUROCONTROL privind cooperarea pentru securitatea navigatiei aeriene si la Acordul multilateral privind tarifele de ruta aeriana, in baza Legii nr. 44/1996.
    (2) Reprezentarea Romaniei, potrivit prevederilor alin. (1), poate fi delegata Regiei Autonome "Administratia Romana a Serviciilor de Trafic Aerian" - ROMATSA.
    Art. 2
    Regia Autonoma "Administratia Romana a Serviciilor de Trafic Aerian" - ROMATSA, denumita in continuare ROMATSA, aflata sub autoritatea Ministerului Transporturilor, functioneaza ca agent economic prestator de servicii de trafic aerian civil, pe baza licentei emise de Ministerul Transporturilor.
    Art. 3.
    (1) Incepand cu anul 1998 se introduce tariful pentru licentierea ROMATSA ca agent economic aeronautic prestator de servicii de trafic aerian civil, denumit in continuare tariful de licentiere ROMATSA.
    (2) Tariful de licentiere ROMATSA se stabileste prin hotarare a Guvernului, la propunerea Ministerului Finantelor si a Ministerului Transporturilor, fara a depasi 10% din valoarea anuala a bazei de cost.
    (3) Tariful de licentiere ROMATSA se plateste Ministerului Transporturilor de catre ROMATSA, in rate egale trimestriale, pana la data de 25 a ultimei luni din fiecare trimestru pentru suma aferenta trimestrului anterior.
    (4) Pentru anul 1998, tariful de licentiere ROMATSA este de 41.667 milioane lei si se plateste in trei rate egale, scadente la data de 31 august 1998, 30 octombrie 1998 si 31 decembrie 1998.
    Art. 4
    Costurile efectuate de Romania in privinta instalatiilor si serviciilor de navigatie aeriana de ruta si exploatarii sistemului, prevazute la art. 3 paragraful 1 lit. a) din Acordul multilateral privind tarifele de ruta aeriana la care Romania a aderat prin Legea nr. 44/1996, constituind baza de cost ce se prezinta la EUROCONTROL pentru stabilirea tarifului de ruta aferent prestatiilor efectuate, vor fi prezentate de ROMATSA si aprobate de Ministerul Transporturilor, cu respectarea principiilor si termenelor stabilite de comisia largita sau de alte organisme abilitate prin conventia si acordul multilateral mentionate la art. 1.
    Art. 5
    (1) In termen de 90 de zile de la data intrarii in vigoare a prezentei ordonante, ROMATSA va reevalua capitalul imobilizat in active corporale si necorporale pe baza normelor metodologice aprobate de Ministerul Finantelor.
    (2) Valoarea activelor si a patrimoniului propriu ale ROMATSA va fi majorata cu diferentele rezultate din reevaluare.
    Art. 6
    (1) ROMATSA va efectua anual actualizarea valorii ramase neamortizate a activelor corporale si necorporale inscrise in bilantul anului fiscal, cu indicele de inflatie al anului precedent, comunicat de Comisia Nationala pentru Statistica.
    (2) Valoarea activelor corporale si necorporale, achizitionate in cursul anului fiscal, va fi actualizata in functie de modificarea indicelui de inflatie din perioada cuprinsa intre luna in care acestea au fost achizitionate si sfarsitul anului fiscal.
    (3) Valoarea activelor si a patrimoniului propriu ale ROMATSA va fi majorata cu diferentele rezultate din reevaluarea anuala.
    Art. 7
    Amortizarea capitalului ROMATSA, angajat si imobilizat in active corporale si necorporale, se stabileste prin metoda liniara.
    Art. 8
    Valoarea ramasa neamortizata, aferenta mijloacelor fixe ale ROMATSA scoase din functiune inainte de implinirea duratei normale de functionare, diminuata cu sumele rezultate din valorificare, se inregistreaza in cheltuielile de exploatare si este deductibila din punct de vedere fiscal.
    Art. 9
    ROMATSA va include, in conformitate cu Principiile EUROCONTROL, ca element in stabilirea tarifului de ruta pentru serviciile prestate, o cota de 8% asupra valorii exprimate in ECU a patrimoniului propriu, la care se adauga rezervele si fondurile proprii, reprezentand deprecierea acesteia.
    Art. 10
    Cheltuielile cu personalul, care vor fi incluse in elementele de cheltuieli de fundamentare a tarifului de ruta, se stabilesc in conformitate cu prevederile contractului colectiv de munca incheiat cu reprezentantii salariatilor, cu incadrarea in prevederile art. 4.
    Art. 11
    (1) Diferenta dintre veniturile din exploatare, realizate efectiv de ROMATSA din activitatea de ruta aeriana, si costurile efective ale activitatii de ruta aeriana se va constitui, trimestrial, intr-un provizion deductibil din punct de vedere fiscal, care va fi utilizat pentru acoperirea cheltuielilor de exploatare care depasesc tarifele stabilite anual de EUROCONTROL.
    (2) Provizionul astfel constituit nu va include valoarea cotei de 8% asupra valorii mentionate la art. 9.
    Art. 12
    (1) Documentele legale pentru inregistrarea veniturilor si a taxei pe valoarea adaugata colectata, aferenta prestatiilor interne, precum si cele referitoare la operatiunile de regularizare a acestora atat la ROMATSA, cat si la beneficiarii interni ai serviciilor de navigatie aeriana prestate de ROMATSA sunt cele emise de EUROCONTROL si recunoscute din punct de vedere fiscal de autoritatile romane.
    (2) Pe baza acestor documente ROMATSA intocmeste documente centralizatoare in limba romana, care constituie documente justificative pentru inregistrarea in evidenta contabila.
    (3) Bugetul de venituri si cheltuieli al ROMATSA, intocmit cu respectarea prevederilor prezentei ordonante, se aproba de catre Ministerul Transporturilor, la propunerea consiliului de administratie.
    Art. 13
    (1) Inregistrarea in contabilitatea ROMATSA a veniturilor facturate de EUROCONTROL in ECU, inclusiv a taxei pe valoarea adaugata colectata, aferenta prestatiilor interne, se va face in lei, utilizandu-se cursul de schimb al Bancii Nationale a Romaniei, in vigoare in ultima zi a lunii de prestatie.
    (2) Acelasi principiu se va aplica si operatorilor aerieni din Romania in ceea ce priveste taxa pe valoarea adaugata, facturata acestora in ECU de catre EUROCONTROL, in numele ROMATSA.
    Art. 14
    Pentru neplata la termen si integral a tarifului pentru licentierea prevazuta la art. 3 se aplica prevederile actelor normative in vigoare, aferente obligatiilor catre bugetul de stat.

                 PRIM-MINISTRU
                  RADU VASILE

                       Contrasemneaza:
                       Ministrul transporturilor,
                       Traian Basescu

                       Ministrul finantelor,
                       Daniel Daianu




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