In the case of revenues arising from activities carried out partly in the Italian territory and partly abroad, the share of revenues generated in the performance of the activity abroad should be identified and excluded. Conversely, the share of revenues from activities carried out in Italy must be identified and included for the purposes of calculating the contribution. For providers of international inland passenger and/or freight transport services (by road or rail), the relevant turnover for determining the contribution shall be quantified on the basis of revenues from activities carried out within national borders. If it is not possible to identify the part of revenues relevant for this purpose, a percentage calculation shall be made based on the distance travelled in the State territory compared to the total route.
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