POLINE Overview

POLINE is a project aimed at creating an AI-powered tool to retrieve and analyze judicial principles of law within the context of Value Added Tax (VAT) case-law from the Court of Justice of the European Union (CJEU) and the supreme courts of Italy, Sweden, and Bulgaria. The tool features a legal database, visualization of links between principles, and a module for detecting relevant legal principles. It uses AI, machine learning, and natural language processing (NLP) to extract and cluster judicial principles, detect similarities, and perform network analysis. The development involves a multidisciplinary approach, combining legal theory, legal informatics, and AI technologies. The tool will be tested through online events and demonstrated at national and international conferences. It aims to provide equitable access to judicial information, reduce the workload for judges, and help legal practitioners and taxpayers understand and apply VAT law correctly. The techniques developed for POLINE will be open-access and have the potential to be adapted for other areas of law.


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