Pursuant to Article 35 of Decree-Law No 48 of 4 May 2023, for 2023 financial year, companies operating the carriage of goods on behalf of third parties that are registered in the national register of natural and legal persons operating road freight transport on behalf of third parties referred to in Law No 298 of 6 June 1974 are not required to pay the contribution.

It should be noted that, given the exceptional nature of the rule and the specific purpose pursued, the exclusion from the payment of the contribution cannot be extended to activities other than road freight transport on behalf of third parties (e.g. logistics services), in line with the case-law of the Piedmont Regional Administrative Court concerning Article 37-bis of Decree-Law No 41 of 22 March 2021, converted, with amendments, into Law No 69 of 21 May 2021.

For 2023, the operators identified under Article 35 of Decree-Law No 48 of 4 May 2023 are still required to comply with Article 3(1) of Decision No 242/2022.