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This paper provides an experimental evaluation of the capability of large language models (LLMs) to assist in legal decision-making within the framework of Austrian and European Union value-added tax (VAT) law. In tax consulting practice,…

Computation and Language · Computer Science 2025-07-14 Marina Luketina , Andrea Benkel , Christoph G. Schuetz

Automated legal reasoning and its application in smart contracts and automated decisions are increasingly attracting interest. In this context, ethical and legal concerns make it necessary for automated reasoners to justify in…

Artificial Intelligence · Computer Science 2024-01-29 Joaquín Arias , Mar Moreno-Rebato , José A. Rodríguez-García , Sascha Ossowski

We propose a framework grounded in Logic Programming for representing and reasoning about business processes from both the procedural and ontological point of views. In particular, our goal is threefold: (1) define a logical language and a…

Artificial Intelligence · Computer Science 2014-10-08 Fabrizio Smith , Maurizio Proietti

Public procurement refers to the process by which public sector institutions, such as governments, municipalities, and publicly funded bodies, acquire goods and services. Swiss law requires the integration of ecological, social, and…

Legal decisions should be logical and based on statutory laws. While large language models(LLMs) are good at understanding legal text, they cannot provide verifiable justifications. We present L4L, a solver-centric framework that enforces…

Artificial Intelligence · Computer Science 2026-03-06 Linze Chen , Yufan Cai , Zhe Hou , Jin Song Dong

Automatically recognized terminology is widely used for various domain-specific texts processing tasks, such as machine translation, information retrieval or sentiment analysis. However, there is still no agreement on which methods are best…

Computation and Language · Computer Science 2016-11-24 N. Astrakhantsev

High-stakes decision systems increasingly require structured justification, traceability, and auditability to ensure accountability and regulatory compliance. Formal arguments commonly used in the certification of safety-critical systems…

Artificial Intelligence · Computer Science 2026-04-07 Mahyar T. Moghaddam

The profusion of knowledge encoded in large language models (LLMs) and their ability to apply this knowledge zero-shot in a range of settings makes them promising candidates for use in decision-making. However, they are currently limited by…

Computation and Language · Computer Science 2026-05-08 Gabriel Freedman , Adam Dejl , Deniz Gorur , Xiang Yin , Antonio Rago , Francesca Toni

We address the problem of translating informal mathematical proofs expressed in natural language into formal proofs in Lean4 under a constrained computational budget. Our approach is grounded in two key insights. First, informal proofs tend…

Logic in Computer Science · Computer Science 2025-12-15 Ziyu Wang , Bowen Yang , Chenyi Li , Yuan Zhang , Shihao Zhou , Bin Dong , Zaiwen Wen

The anticipated positive social impact of regulatory processes requires both the accuracy and efficiency of their application. Modern artificial intelligence technologies, including natural language processing and machine-assisted…

The progress in natural language processing (NLP) research over the last years, offers novel business opportunities for companies, as automated user interaction or improved data analysis. Building sophisticated NLP applications requires…

Computation and Language · Computer Science 2021-11-17 Philipp Kohl , Oliver Schmidts , Lars Klöser , Henri Werth , Bodo Kraft , Albert Zündorf

Argumentative LLMs (ArgLLMs) are an existing approach leveraging Large Language Models (LLMs) and computational argumentation for decision-making, with the aim of making the resulting decisions faithfully explainable to and contestable by…

Computation and Language · Computer Science 2026-03-02 Adam Dejl , Deniz Gorur , Francesca Toni

The work reported here introduces Defeasible Logic Programming (DeLP), a formalism that combines results of Logic Programming and Defeasible Argumentation. DeLP provides the possibility of representing information in the form of weak rules…

Artificial Intelligence · Computer Science 2007-05-23 Alejandro Javier Garcia , Guillermo Ricardo Simari

This paper shows how knowledge representation and reasoning techniques can be used to support organizations in complying with the GDPR, that is, the new European data protection regulation. This work is carried out in a European H2020…

Artificial Intelligence · Computer Science 2020-01-16 P. A. Bonatti , L. Ioffredo , I. Petrova , L. Sauro , I. R. Siahaan

Compliance with the GDPR privacy regulation places a significant burden on organisations regarding the handling of personal data. The perceived efforts and risks of complying with the GDPR further increase when data processing activities…

Artificial Intelligence · Computer Science 2025-03-11 L. Thomas van Binsbergen , Marten C. Steketee , Milen G. Kebede , Heleen L. Janssen , Tom M. van Engers

Formal rules and policies are fundamental in formally specifying a social system: its operation, boundaries, processes, and even ontology. Recent scholarship has highlighted the role of formal policy in collective knowledge creation, game…

Human-Computer Interaction · Computer Science 2024-05-27 Mahasweta Chakraborti , Sailendra Akash Bonagiri , Santiago Virgüez-Ruiz , Seth Frey

There is a growing interest in running legal contracts on digital systems, at the same time, it is important to understand to what extent software contracts may capture legal content. We then undertake a foundational study of legal…

Programming Languages · Computer Science 2021-10-22 Silvia Crafa , Cosimo Laneve , Giovanni Sartor

The costs and complexity of the American judicial system limit access to legal solutions for many Americans. Large language models (LLMs) hold great potential to improve access to justice. However, a major challenge in applying AI and LLMs…

Artificial Intelligence · Computer Science 2024-10-15 Manuj Kant , Manav Kant , Marzieh Nabi , Preston Carlson , Megan Ma

Checking the compliance of software against laws, regulations and contracts is increasingly important and costly as the embedding of software into societal practices is becoming more pervasive. Moreover, the digitalised services provided by…

Software Engineering · Computer Science 2026-05-25 L. Thomas van Binsbergen , Christopher A. Esterhuyse , Tim Müller

This study explores the innovative use of Large Language Models (LLMs) as analytical tools for interpreting complex financial regulations. The primary objective is to design effective prompts that guide LLMs in distilling verbose and…

Risk Management · Quantitative Finance 2024-07-11 Zhiyu Cao , Zachary Feinstein
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