Catala: Moving towards the future of legal expert systems
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Sufficient explainability appears to be a pivotal feature of all constitutionally compliant AI systems in the tax domain.
“Accordingly, sufficient explainability appears to be a pivotal feature of all constitutionally compliant AI systems in the tax domain.141”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [141]
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References 39 · Cited by 18
- Authors
- Huttner, L., & Merigoux, D.
- Affiliations
- Université Paris 1 Panthéon-Sorbonne (FR)
- Institut national de recherche en sciences et technologies du numérique (FR)
- Corresponding author
- Huttner, Liane
- Merigoux, Denis
- ORCID
- Merigoux, Denis
- Venue
- Artificial Intelligence and Law
- Published
- 2022-08-25
- ISSN
- 0924-8463 (ISSN-L)
- 1572-8382
- OpenAlex
- W4221142907
- Cited by
- 18
- References
- 39
- Citations by year
- 2026: 3 · 2025: 1 · 2024: 4 · 2023: 2 · 2022: 4 · 2021: 2 · 2019: 1 · 2018: 1
- FWCI
- 8.98
- Type
- journal article
- Language
- en
- Open access
- green
- hal.inria.fr
- Licence
- Locations
- Artificial Intelligence and Law (publishedVersion)
- HAL (submittedVersion, other-oa)
- Topics
- Social Sciences › Political Science and International Relations › Artificial Intelligence in Law
- Social Sciences › Law › Digitalization, Law, and Regulation
- Physical Sciences › Computer Science › Information Systems › Software Engineering Research
- Keywords
- legal expert systems, programming languages, GDPR compliance, algorithmic transparency, democratic transparency, software development process, pair programming, legislative amendment, legal compliance
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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