POLINE developed an AI-powered pilot tool for the retrieval and analysis of Judicial Interpretative Formulas in the CJEU and national case-law in Value Added Tax. The tool relies on AI techniques for extracting and organising Judicial Interpretative Formulas.
It consists in a modular platform, including a Legal Database, Link Visualization, and Customised Detection Module. It covers the case-law of the CJEU and the Italian, Swedish and Bulgarian Supreme Courts and will be accessible to judges, legal practitioners, tax policymakers, and taxpayers.
