Esto se encuentra regulado en el Existente Decreto 335/2010 de 19 de marzo, que establece que la presentación de declaraciones podrá realizarse, por las personas capacitadas, en su propio nombre y por su propia cuenta o admisiblemente valiéndose de un representante aduanero designado al intención.a) El incumplimiento de los deberes profesionale
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