Local fees for special use of the public domain: unresolved questions about Barcelona’s e-commerce distribution fee (“amazon tax”)

Authors

DOI:

https://doi.org/10.48297/nb3rpn42

Keywords:

Taxes, local taxes, electronic commerce, postal operators

Abstract

This paper aims to study the «Amazon» tax established in Barcelona in 2023, which seeks to subject to taxation the special use of the public domain by postal operators when delivering products purchased through electronic commerce (postal operators), analyzing issues of alignment with our Spanish legal system and its potential incompatibility with European Union Law.

Downloads

Download data is not yet available.

Author Biography

  • Marta Verdesoto Gómez

    Profesora Derecho Financiero y Tributario
    Universidad Complutense de Madrid
    (España)

Downloads

Published

28/06/2024

Issue

Vol. 2 No. 145 (2024): Revista Técnica Tributaria - Nº 145

Section

Studies

License

Derechos de autor 2025 - Todos los derechos reservados durante un año desde la fecha de publicación y Licencia Creative Commons BY-NC-ND 4.0 pasado el primer año de la fecha de publicación.

How to Cite

Verdesoto Gómez, M. (2024). Local fees for special use of the public domain: unresolved questions about Barcelona’s e-commerce distribution fee (“amazon tax”). Technical Tax Journal, 2(145), 115-138. https://doi.org/10.48297/nb3rpn42