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El representante aduanero reconoce que ha actuado en nombre propio y por cuenta de la sociedad portadora en base a un mandato, pero alega que en el ordenamiento jurÃdico italiano no existe ninguna norma que regule la responsabilidad del representante aduanero indirecto en el pago del IVA a la importación.Identificación de los representantes lega
Por su parte el Reglamento de la propia Ley Aduanera en su artÃculo 212 dispone que la referida convocatoria, se realizará cundo menos cada dos años.Realizar las operaciones de importación y exportación cuyo valor no rebasen al que determine el Servicio de Administración Tributaria, en cada una de las aduanas en las que ejerza su labor. SerÃ
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