• The Authority
    • Who we are
    • What we do
    • How we are funded
  • Decisions
  • Documents
    • Agreements and Memorandum of Understanding
    • Recommendations
    • Opinions
    • Reports on surveys
    • Annual Reports
    • Public consultations
    • Hearings of the Authority
    • Regulatory measures
  • Media&Events
    • News
    • Communication campaign 2021
    • Press releases
    • President’s interviews
    • Top articles
    • President’s speeches and statements
  • Online Services
    • Online submission of complaints (SiTe)
    • ConciliaWeb
    • Reservation of hearings between airport managing bodies and users
    • Financial contribution to the functioning of the Authority
    • Notification of new rail passenger services
    • Forms
    • Access to administrative files
    • pagoPA
  • Search
  • Italiano
  • English
  • Contacts
  • Transparency
  • Login
L'AUTORITÀ
  • Search
  • Italiano
  • English
  • Transparency
  • Contacts
  • Login
  • youtube x platform icon X platform feed rss linkedin instagram
Logo ARThomepage
X
Advanced Search
Select one or more search criteria

Search documents
Search media and events
Filter by year
Filter by date
Filter by activity
Filter by transport mode
Logo ARThomepage
  • The Authority
    • Who we are
      • The Board
        • President
        • Members
      • Organisation chart
      • Organisational structure
        • Secretary General
        • Directorates
      • Other bodies
        • Legal Adviser
        • Advisory board
        • Audit Committee
        • Guarantor of Ethics
        • Evaluation and Strategic Control Committee
    • What we do
      • Relevant legislation
      • Rules of procedures
    • How we are funded
  • Decisions
  • Documents
    • Agreements and Memorandum of Understanding
    • Recommendations
    • Opinions
    • Reports on surveys
    • Annual Reports
    • Public consultations
    • Hearings of the Authority
    • Regulatory measures
  • Media&Events
    • News
    • Communication campaign 2021
    • Press releases
    • President’s interviews
    • Top articles
    • President’s speeches and statements
  • Online Services
    • Online submission of complaints (SiTe)
    • ConciliaWeb
    • Reservation of hearings between airport managing bodies and users
    • Financial contribution to the functioning of the Authority
    • Notification of new rail passenger services
    • Forms
    • Access to administrative files
    • pagoPA
Home In the case of companies with revenues generated from activities conducted both in Italy and abroad, what share of revenue should be excluded or included?

In the case of companies with revenues generated from activities conducted both in Italy and abroad, what share of revenue should be excluded or included?

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.

Print Share

Share

[addtoany]
Logo ART
ART IN SHORT
  • Who we are
  • What we do
  • How we are funded
  • Transparency
UTILITY
  • Information for passengers
  • Contacts
  • Site Map
  • Private area
FOLLOW ART
  • Youtube
  • x platform iconX platform
  • LinkedIn
  • Instagram
  • RSS
  • Social media policy ART

Copyright © 2025 Autorità di regolazione dei trasporti

Privacy | Dichiarazione di accessibilità

This website uses cookies to improve your experience. We'll assume you're ok with this, but you can opt-out if you wish.   Read more
Privacy & Cookies Policy