Tax disputes, one million judgments in the database and chatbot searches

It is no longer a matter of 'putting online' judgments. The super tax justice database is being repositioned as an infrastructure that can change the way in which tax disputes are prepared, assessed and set up. The first novelty is already operational and it is clear: there are no longer only the rulings of the merits phase (of the courts of first and second instance), but also those of the Court of Cassation and the Constitutional Court. The second novelty - the one that the Ministry of the Economy considers the decisive leap in everyday use - is in the works: a 'conversation-based' search, with a chatbot similar to ChatGPT, to find decisions by topics by talking to artificial intelligence in real time.

Today, the project has a clear political-administrative objective: to modernise the new tax jurisdiction, which was redesigned by Law 130/2022, and to make its guidelines readable. In concrete terms, this means shifting transparency from the level of principles to the operational terrain: allowing all parties to know how the jurisprudence is moving, not only in the abstract but in the day-to-day decisions. And it is here that the database ceases to be a 'service' and becomes a balancing factor in litigation, since it will soon be able to count on a pool of no less than 1 million consultable judgments also coming from the tax section of the Court of Cassation. This is a step forward that allows tax professionals to have a sharper vision of the trend of case law both of merit and legitimacy and that touches the heart of the game: the parity of legal arms between taxpayers and tax authorities.

The technological chapter is equally central. The system is run with artificial intelligence and the Ministry of the Economy is working on the step that changes the user experience: consultation is no longer just by keywords and filters, but through natural language interaction. The logic is that of a chat room: ask for a topic, narrow it down, explore an orientation, move from one concept to another. It is also in this terrain that Sogei, the ministry's technological partner, is playing its part. With CEO Cristiano Cannarsa, it is working on a more fluid computer system, designed to make access to the database of tax justice rulings less 'insider' and more immediate, ready to use for tax consultants and lawyers.

Novelties are also foreseen on the 'interoperability' front, because the main limitation remains related to the time required to feed the system. Judgments today are not made available immediately: they can be loaded with a time lag of up to two months in some cases. This is a delay that affects the actual usefulness of the database, especially when it is necessary to know quickly how the case law is leaning on a specific topic. For this reason, the Mef's objective is to reduce this distance to the point of bringing the uploading of measures into substantial real time. In operational terms, shortening the 'supply chain' means reducing the steps between the formation of the decision and its publication in the system: fewer transitions, less waiting, more continuity in the flow of updates, matching the needs of those working on tax litigation.