The Logical - Legal Process of the Convictions of Tax Judges

Judicial conviction, approached as a logical legal process, is a complex challenge for those who see in the work of the judge something more than a simple application of a legal syllogism. Contemporary doctrines increasingly recognize the active role of judges in the creation of law, which is reflected, at least in theory, in better founded judgments which have a more solid logical structure. From these presuppositions, this article, in a general way, describes the logical-juridical mental process that the tax judge must follow to obtain the long-awaited conviction in their decision, always observing the particular characteristics of the substantive and adjective activity of the tax law.