El representante aduanero reconoce que ha actuado en nombre propio y por cuenta de la sociedad portadora en foundation a un mandato, pero alega que en el ordenamiento jurídico italiano no existe ninguna norma que regule la responsabilidad del representante aduanero indirecto en el pago del IVA a la importación.La administración italiana no podí
Solicitar o recopilar la documentación necesaria para el proceso de importación como factura de aduana, documentos de control de carga y certificado de origen. La SAT es también la encargada de administrar el sistema aduanero de Guatemala, para eso se ha creado una sección especial en materia de aduanas para los diferentes auxiliares y usuario
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