The use of formulas by tax courts: Myth or reality?

The chapter sets out the idea behind the POLINE project. It explains how the project originated from the observation that the CJEU frequently relies on recurring interpretative passages that are reproduced across different judgments. From this starting point, the authors develop the concept of Judicial Interpretative Formulas (JIFs) and the project’s main objective: to demonstrate their existence through empirical methods and AI-based extraction. The chapter also outlines the methodological foundations of the project, including the need for a clear theoretical definition of JIFs, a comparative framework extending to selected national jurisdictions, and a structured system of classification.