The document, authored by professors José Esteve Pardo and Marc Tarrés, argues that the regulation repeats illegalities already struck down by the Court of Justice of the European Union (CJEU). Experts suggest the law aims to protect a taxi monopoly.

The report criticizes the classification of taxis as a service of general economic interest and warns about the environmental impact of forcing vehicles to return to their base empty after each trip.

Finally, the sector warns of legal uncertainty. If courts annul the law, the administration could face massive compensation claims for financial damages.