From Legal Text to AI-specific Risk Sources: A Systematic Analysis of the EU AI Act's High-Risk Requirements

The paper systematically classifies the EU AI Act’s high‑risk requirements, finding that only a minority directly address AI‑specific risk sources while most impose organizational and documentation obligations. From these risk‑related requirements, the authors derive a consolidated list of distinct AI‑specific risk sources, creating an EU AI Act Risk Source List. This list aims to bridge the gap between legal obligations and AI risk‑management practice by providing a structured reference for comparing the Act’s implicit risk coverage with existing AI risk taxonomies.

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