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Comentario a las sentencias 4704/2024, 4705/2024 y 3333/2024 del Tribunal Superior de Justicia de Cataluña sobre la «tasa Amazon» o «tasa de la última milla»

descriptionPublicationkeyboard_double_arrow_right Article 27 Jan 2025Publisher:Marcial Pons EdicionesJournal:Cuadernos de Derecho Regulatorio, volume 2, pages 273-284 (eissn: 3020-6162, Copyright policy )
Authors: Serrat Romaní, Marina;

doi: 10.37417/cudere/vol_2_2024_3005

handle: 2445/218605

Comentario a las sentencias 4704/2024, 4705/2024 y 3333/2024 del Tribunal Superior de Justicia de Cataluña sobre la «tasa Amazon» o «tasa de la última milla»

Abstract

SUMARIO: 1. CONTEXTO.— 2. ANÁLISIS: 2.1. Posición de la parte actora en ambos recursos; 2.2. Aproximación a la problemática; 2.3. El posicionamiento del Tribunal; 2.4. Aspectos relevantes del voto particular: idoneidad, necesidad, medio ambiente.— 3.- CONCLUSIONES.

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Keywords

Impostos sobre activitats econòmiques, Judicial process, Business tax, Tax law, Procediment judicial, Dret fiscal

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selected citations
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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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