CSV and TeX are fundamentally different file formats. CSV is a simple, delimiter-separated plain text format for storing tabular data, while TeX is a sophisticated markup language designed for complex document typesetting and scientific notation. The conversion requires transforming flat data structures into structured document markup, involving parsing delimiters, handling special characters, and creating appropriate LaTeX table or document environments.

Users convert CSV to TeX primarily to transform raw data into professionally formatted academic or scientific documents. The conversion enables researchers, scientists, and academics to present tabular data with advanced typographical features, mathematical notation, and precise formatting that CSV cannot provide. TeX offers superior document preparation capabilities for complex scientific and mathematical content.

Common conversion scenarios include preparing research data for academic publications, creating scientific papers with complex tables and equations, generating statistical reports with precise mathematical notation, and transforming experimental data into professionally typeset documents for journals or conference proceedings.

The conversion from CSV to TeX typically maintains full data fidelity while significantly enhancing document presentation. Unlike lossy conversions, this process preserves all original data points and adds sophisticated formatting capabilities. The output gains rich typographical features, support for complex mathematical symbols, and professional document structure.

Converting CSV to TeX usually increases file size by 30-50% due to added markup and formatting instructions. A simple 100KB CSV might become a 150KB TeX file after conversion, with the increase resulting from LaTeX's comprehensive document markup and formatting commands.

Conversion challenges include handling complex CSV structures with nested data, managing special characters that require escaping in TeX, and potentially losing some formatting nuances from the original spreadsheet. Not all CSV data will translate perfectly, especially those with complex formatting or embedded objects.

Avoid converting CSV to TeX when dealing with extremely large datasets that don't require complex formatting, when simple data representation is sufficient, or when the target audience prefers raw data accessibility. Conversions are less suitable for purely computational or data analysis purposes.

Alternative approaches include using spreadsheet software for basic formatting, utilizing markdown for simpler document preparation, or employing specialized scientific computing platforms that support direct data visualization and publication.