Publications

This section compiles relevant jurisprudence on the use of AI by tax administrations, summary of the facts, key takeaways and our commentary on recent legal developments in fiscal algorithmic governance.

As tax systems become increasingly complex and the volume of data grows exponentially, AI offers a powerful tool to enhance efficiency, accuracy, and compliance. These blogposts provide more information on the ways AI is being utilized by tax administrations, exploring its potential benefits, challenges, and the future of tax administration in the age of AI.

European Union

AI for Revenue Agencies – EU Overview

This page provides a high-level summary of our individual country reports and disaggregated data on the use of AI by...
Slovakia

The eKasa case

The 17th December 2021, the Slovak Supreme Constitutional Court ruled that a State-mandated electronic cash register system which obliged entrepreneurs...
Netherlands

The toeslagenaffaire (The Dutch childcare allowance scandal)

On the 15th of January 2021, the entire cabinet of Mark Rutte, Prime Minister of the Netherlands was forced to...
Netherlands

Systeem Risico Indicatie (SyRI)

In February 2020, the Court of the Hague halted the use of Systeem Risico Indicatie, a risk-scoring algorithm to be...