{"id":55301,"date":"2024-03-15T17:14:29","date_gmt":"2024-03-15T16:14:29","guid":{"rendered":"https:\/\/www.autorita-trasporti.it\/?post_type=cpt_faq&p=55301"},"modified":"2024-03-15T17:14:29","modified_gmt":"2024-03-15T16:14:29","slug":"how-is-the-relevant-turnover-for-2023-contribution-calculated-for-entities-operating-in-the-maritime-transport-sector-and-for-other-passenger-and-or-freight-inland-waterways","status":"publish","type":"cpt_faq","link":"https:\/\/www.autorita-trasporti.it\/en\/cpt_faq\/how-is-the-relevant-turnover-for-2023-contribution-calculated-for-entities-operating-in-the-maritime-transport-sector-and-for-other-passenger-and-or-freight-inland-waterways\/","title":{"rendered":"How is the relevant \u201cturnover\u201d for 2023 contribution calculated for entities operating in the maritime transport sector and for other passenger and\/or freight inland waterways?"},"content":{"rendered":"

For entities operating in the maritime and other inland waterways transport of passengers and\/or freight, the relevant turnover for the purpose of the contribution shall be determined as follows:<\/p>\n

    \n
  1. for international passenger<\/u> transport: the turnover is equal to the turnover resulting from the last VAT return submitted on 27 January 2023, i.e. the date of publication of Decision No 242\/2022, solely for the part of origin\/destination\/transshipment in Italy, subject to non-taxable regime pursuant to Article 9(1)(1) of Presidential Decree No 633\/1972;<\/li>\n
  2. for the international carriage of goods<\/u>: the turnover is equal to the turnover resulting from the last VAT return submitted on 27 January 2023, i.e. the date of publication of Decision No 242\/2022, or, if not provided, resulting from the relevant invoices in relation to that turnover, solely for the part of origin\/destination\/transshipment in Italy, which is subject to non-taxable regime pursuant to Article 9(1)(2) of Presidential Decree No 633\/1972;<\/li>\n
  3. for cabotage services, the general criteria set out for all other transport undertakings shall apply.<\/li>\n<\/ol>\n","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false},"taxonomy_anno":[488],"taxonomy_cat_faq":[235],"taxonomy_tag_cloud":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/cpt_faq\/55301"}],"collection":[{"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/cpt_faq"}],"about":[{"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/types\/cpt_faq"}],"version-history":[{"count":0,"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/cpt_faq\/55301\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/media?parent=55301"}],"wp:term":[{"taxonomy":"taxonomy_anno","embeddable":true,"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/taxonomy_anno?post=55301"},{"taxonomy":"taxonomy_cat_faq","embeddable":true,"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/taxonomy_cat_faq?post=55301"},{"taxonomy":"taxonomy_tag_cloud","embeddable":true,"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/taxonomy_tag_cloud?post=55301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}