Judicial Interpretative Formulas

Automated Extraction of Judicial Interpretative Formulas in EU Case Law on VAT
A pipeline trains small classifiers on LLM-labelled EU tax rulings to find the Court’s interpretative paragraphs, matching the LLM on expert-labelled test data.
Giulia Grundler, Piera Santin, Alessia Fidelangeli, Rachele Mignone, Federico Galli, Andrea Galassi, Giuseppe Contissa, Luigi Di Caro, Paolo Torroni
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Automated Extraction of Judicial Interpretative Formulas in EU Case Law on VAT