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Research questionHow can language models reliably analyze natural-language cases under Austrian and EU VAT law without hallucinating?Clients often describe tax situations without explicitly supplying every fact or relevant document. An LLM must turn these context-dependent accounts into justified VAT conclusions without inventing legal reasoning or unsupported content.
AI
Evaluation & Benchmarks
Natural Language Processing
Reasoning
Retrieval-Augmented Generation
Latest papersRecent research connected to this question, newest first.Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: A Comparative StudyThe evidence comes from experiments on Austrian and European Union VAT textbook cases and real-world cases from a tax consulting firm. The study evaluates fine-tuning and retrieval-augmented generation, finding potential for professional support but not readiness for full automation.research paper · Sep 2, 2026
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