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 cong...

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Detalhes bibliográficos
Autor: Navarro García, Albert
Tipo de documento: artigo
Estado:Versão publicada
Data de publicação:2024
País:España
Recursos:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
Repositório:Recercat. Dipósit de la Recerca de Catalunya
OAI Identifier:oai:recercat.cat:10256/24506
Acesso em linha:http://hdl.handle.net/10256/24506
Access Level:Acceso aberto
Palavra-chave:Comerç electrònic -- Dret i legislació
Electronic commerce -- Law and legislation
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spelling Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerceNavarro García, AlbertComerç electrònic -- Dret i legislacióElectronic commerce -- Law and legislationThe 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 territoriesEl crecimiento del comercio electrónico (e-commerce) y de los sistemas de distribución de empresa a consumidor (business-to-consumer, B2C) está repercutiendo significativamente en diversos sectores de nuestras ciudades. Esto se refleja claramente en el entorno ambiental, ya que la intensa circulación de vehículos dedicados a la entrega de paquetes a domicilio contribuye a la congestión y al aumento del uso de las vías públicas. Asimismo, se observa un impacto negativo en el comercio urbano tradicio-nal, pues parte de la actividad comercial se ha trasladado de los establecimientos locales tradicionales a plataformas en línea. Como respuesta a esta situación, en los últimos años los poderes públicos han estado explorando medidas para gravar con tributos estas actividades. Una de las últimas iniciativas es la introducción de una tasa de reparto para el e-commerce en la ciudad de Barcelona, la cual deben abonar ciertos operadores postales que cumplan con determinados requisitos. Este trabajo no solo examina la estructura legal de dicha tasa, sino que también explora las tensiones surgidas entre el sector y el ayuntamiento, ya que algunos actores han impugnado judicialmente la aplicación de esta tasa. Además, se abordan algunas consideraciones para el futuro, dado que el crecimiento continuo de estos sistemas de distribución es inevitable, y es probable que muchos otros municipios apliquen tributos similares en sus territoriosUniversitat Oberta de Catalunya2024info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionpeer-reviewed13 p.application/pdfhttp://hdl.handle.net/10256/24506http://hdl.handle.net/10256/24506IDP: revista d'Internet, Dret i Política, 2024, núm. 40, p. 1-13Articles publicats (D-DPU)Navarro García, Albert 2024 Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerce IDP: revista d'Internet, Dret i Política 40 1 13reponame:Recercat. Dipósit de la Recerca de Catalunyainstname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)Españolinfo:eu-repo/semantics/altIdentifier/doi/10.7238/idp.v0i40.422383info:eu-repo/semantics/altIdentifier/eissn/1699-8154Attribution-NonCommercial 4.0 International (CC BY-NC 4.0)https://creativecommons.org/licenses/by-nc/4.0/info:eu-repo/semantics/openAccessoai:recercat.cat:10256/245062026-05-29T05:05:01Z
dc.title.none.fl_str_mv Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerce
title Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerce
spellingShingle Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerce
Navarro García, Albert
Comerç electrònic -- Dret i legislació
Electronic commerce -- Law and legislation
title_short Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerce
title_full Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerce
title_fullStr Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerce
title_full_unstemmed Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerce
title_sort Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerce
dc.creator.none.fl_str_mv Navarro García, Albert
author Navarro García, Albert
author_facet Navarro García, Albert
author_role author
dc.subject.none.fl_str_mv Comerç electrònic -- Dret i legislació
Electronic commerce -- Law and legislation
topic Comerç electrònic -- Dret i legislació
Electronic commerce -- Law and legislation
description 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
publishDate 2024
dc.date.none.fl_str_mv 2024
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
peer-reviewed
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://hdl.handle.net/10256/24506
http://hdl.handle.net/10256/24506
url http://hdl.handle.net/10256/24506
dc.language.none.fl_str_mv Español
language_invalid_str_mv Español
dc.relation.none.fl_str_mv info:eu-repo/semantics/altIdentifier/doi/10.7238/idp.v0i40.422383
info:eu-repo/semantics/altIdentifier/eissn/1699-8154
dc.rights.none.fl_str_mv Attribution-NonCommercial 4.0 International (CC BY-NC 4.0)
https://creativecommons.org/licenses/by-nc/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Attribution-NonCommercial 4.0 International (CC BY-NC 4.0)
https://creativecommons.org/licenses/by-nc/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 13 p.
application/pdf
dc.publisher.none.fl_str_mv Universitat Oberta de Catalunya
publisher.none.fl_str_mv Universitat Oberta de Catalunya
dc.source.none.fl_str_mv IDP: revista d'Internet, Dret i Política, 2024, núm. 40, p. 1-13
Articles publicats (D-DPU)
Navarro García, Albert 2024 Detrás del modelo B2C (Business to Consumer): consideraciones jurídicas de la tasa de reparto del e-commerce IDP: revista d'Internet, Dret i Política 40 1 13
reponame:Recercat. Dipósit de la Recerca de Catalunya
instname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
instname_str Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
reponame_str Recercat. Dipósit de la Recerca de Catalunya
collection Recercat. Dipósit de la Recerca de Catalunya
repository.name.fl_str_mv
repository.mail.fl_str_mv
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