Artificial Intelligence for Tax Courts

In this chapter, we explore the evolution of Artificial Intelligence technologies in court activities and, in particular, in judicial decision-making. We will do so through the lens of legal informatics, which is the interdisciplinary field that combines law, computer science, and information technology to enhance the understanding, analysis, and application of legal principles and practices. Our aim is twofold: first, to retrace the different contributions of legal informatics for building AI applications in the judiciary; second, to demonstrate that legal informatics is deeply rooted in legal principles, drawing on the content, processes, concepts, and theories of law.