Law And Order: Tax Law Autoformalization
Legal systems are increasingly implemented through software, yet scalable methods for translating legal texts into accurate symbolic representations remain underdeveloped. We study this problem throug...
Legal systems are increasingly implemented through software, yet scalable methods for translating legal texts into accurate symbolic representations remain underdeveloped. We study this problem throug...
arXiv:2606. 23913v1 Announce Type: new Abstract: This article develops an architecture that creates a formally verifiable reward signal to train legal AI, adapting the LLM proposes, verifier disposes paradigm from mathematical AI to the distinctive demands of law.
arXiv:2606. 15646v1 Announce Type: new Abstract: Large Language Models (LLMs) have transformed natural language processing, but their lack of interpretable reasoning and tendency to hallucinate pose significant challenges for legal applications.
arXiv:2607. 03325v1 Announce Type: cross Abstract: We present an automated pipeline that decomposes Italian tax-court judgments into individual legal issues and extracts, for each issue, a structured XML representation grounded in the IRAC framework and the legal syllogism.
This study experimentally evaluates large language models (LLMs) for legal decision-making in Austrian and EU value‑added tax (VAT) law. It compares fine‑tuning and retrieval‑augmented generation (RAG) on textbook and real‑world tax consulting cases to identify optimal LLM configurations and assess legal‑reasoning abilities. Results show that properly configured LLMs can aid tax professionals with routine tasks and provide legally grounded justifications, though they are not yet ready for full automation due to challenges like hallucination and handling implicit client knowledge.
arXiv:2606. 16118v1 Announce Type: new Abstract: Large Language Models (LLMs) achieve strong performance on reasoning tasks, but whether this reflects faithful logical inference or heuristic approximation remains unclear.
arXiv:2511. 09008v2 Announce Type: replace-cross Abstract: Large Language Models perform well at natural language interpretation and reasoning, but their lack of formal correctness guarantees limits their adoption in regulated industries like finance and health-care that operate under strict policies.
arXiv:2606.09389v2 Announce Type: replace Abstract: As large language models (LLMs) are increasingly applied to real-world legal tasks, evaluating the reliability of their open-ended legal responses...
The paper introduces a systematic method for comparing different formalizations of the same legal provision by analyzing their inferences on individual cases. It matches formalizations at the node level, derives shared interfaces, and uses a SAT solver to identify edge cases where any two formalizations disagree. The authors apply this approach to ten EU provisions formalized by nine advanced LLMs, finding that behavioral divergence is largely uncorrelated with structural agreement and that the resulting edge cases expose distinct types of disagreement, some reflecting real legal controversies.
arXiv:2608. 14610v1 Announce Type: new Abstract: Legal reasoning tasks such as legal judgment prediction (LJP) require identifying the temporally correct version of the law governing a case -- a capability we term temporal applicable-law determination.
arXiv:2607. 19181v1 Announce Type: cross Abstract: Neural machine translation (NMT) in the legal domain is a linguistically and conceptually demanding task, primarily due to the complexity of legal language and the high level of precision it requires.
arXiv:2608. 16763v1 Announce Type: new Abstract: Financial document validation in production, such as payroll auditing, tax compliance, and loan underwriting, demands exceptional accuracy, consistency, and reproducibility under strict enterprise constraints.