Source: Il Sole 24 Ore

Il Sole 24 Ore examines the integration of artificial intelligence into the Italian tax administration, discussing the legal implications for liability and the potential for reducing litigation. The article highlights a shift from AI as a mere supportive tool to a structural component capable of influencing administrative decisions. However, it reinforces that under Italian administrative law and the recent EU AI Act, the "human in the loop" remains essential. Even if an algorithm generates a response regarding a taxpayer's query, the legal binding force arises only when a human official formally adopts that decision, maintaining the principle that fully automated administrative decisions are incompatible with the right to a fair defense and the principle of legality.

The analysis addresses the risks of "false positives" generated by malformed algorithms, which can lead to unjustified tax assessments and increased litigation, thereby eroding trust in the fiscal system. It references Italian jurisprudence establishing that algorithmic precision cannot replace the cognitive judgment of a human official. The article concludes that while AI offers opportunities to streamline tax compliance and potentially reduce disputes through better predictive analysis, its use must be strictly governed by transparency, explainability, and defined lines of human accountability to prevent administrative errors from becoming legal liabilities.