Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerce

The growth of e-commerce and B2C (business to consumer) distribution systems is generating significant impacts on various aspects of our cities. This is clearly reflected in the environmental context, as the intense mobility of vehicles dedicated to package delivery to households contributes to congestion and increased use of public roads. Likewise, there is a negative impact on traditional urban commerce, as part of commercial activity has shifted from local traditional establishments to online platforms. In response to this situation, in recent years, public authorities have been exploring measures to levy taxes on these activities. One of the latest initiatives is the introduction of a delivery fee for e-commerce in the city of Barcelona, which certain postal operators meeting specific requirements must pay. This paper not only examines the legal structure of this fee but also explores tensions that have arisen between the sector and the municipality, as some actors have legally challenged the application of this fee. Additionally, it addresses considerations for the future, as the continued growth of these distribution systems is inevitable, and it is likely that many other municipalities will implement similar taxes in their territories ​
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