The present article aims to provide a very brief account of certain specifics regarding the inclusion of contentious-administrative and contentious-tax matters in the regulated hearing process in Ecuador, according to the Organic General Code of Processes (COGEP): its characterization and the potential advantages and disadvantages that the procedural transformation has evidenced prima facie - in the eyes of this author - up to this date (May 2022). In our country, since the promulgation of the COGEP, scholars, judges, and lawyers openly voiced numerous challenges and reservations regarding the procedural changes imposed in the areas attributed to contentious administrative and contentious tax litigation, the discussion of which remains inconclusive. The purpose of this work is to highlight some of the possible successes and failures that are still being publicly debated regarding the implemented change.
