The volume offers an analysis of Judicial Interpretative Formulas, the recurrent interpretative statements that increasingly appear in EU and national case law, in the field of Value Added Tax (VAT). Combining legal theory, comparative analysis, and AI techniques, the book demonstrates how these formulas influence legal reasoning and foster dialogue between courts.
The work has been developed in the context of the EU-funded POLINE project and it introduces an interdisciplinary methodology for identifying, extracting, and organising Judicial Interpretative Formulas through large language models and natural language processing techniques.
The book offers a new perspective on the dialogue between legal systems regarding interpretation in the field of VAT. It may also be of interest to those who, through AI, wish to test the validity of a newly developed concept. In general, it offers interesting insights for anyone wishing to organise their knowledge of case law in complex and information-rich areas.
