Value Added Tax

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
AMELIA - Argument Mining Evaluation on Legal documents in ItAlian: A CALAMITA Challenge
AMELIA tests whether language models can classify legal arguments in Italian, with three tasks built on 225 expert-annotated decisions on Value Added Tax.
Giulia Grundler, Andrea Galassi, Piera Santin, Alessia Fidelangeli, Federico Galli, Elena Palmieri, Francesca Lagioia, Giovanni Sartor, Paolo Torroni
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AMELIA - Argument Mining Evaluation on Legal documents in ItAlian: A CALAMITA Challenge