Fundamentar la necesidad de incluir a terceros coadyuvantes en el proceso contencioso tributario.

Abstract

Abstract: The research work develops the author's idea about the need to allow to the Judges of Tax Litigation matters, to include third parties within the judgments that are within your knowledge, so that with this legal provision, can intervene as third-party contributors and can provide the Judges relevant information about the case in question, or, finally, are taken taken into account and notified with a sentence that may affect them, an idea that develops from both doctrinal analysis and analysis of real trials in which, the possibility of leaving the actor-defendant scheme, can be observe as a viable option for its application in the cause, and, the effects raised.