Desajustes en la utilización de la figura tributaria de la tasa por aprovechamiento especial del dominio público para gravar el reparto de comercio electrónico en Barcelona: A propósito de las sentencias del Tribunal Superior de Justicia de Cataluña

Abstract

The objective of this commentary is to analyze the nullity of the ordinance regulating the «Amazon» rate established in the city of  Barcelona in 2023, which sought to tax the special use of the public domain made by postal operators in the delivery of products to  their final destination. acquired through electronic commerce, and which has been declared null and void by the Superior Court of  Justice of Catalonia before it began to be applied.