Artificial intelligence: a «dangerous» tool in the hands of the italian tax administration for fighting the abusive exploitation of tax relief

Inteligencia artificial: una herramienta «peligrosa» en manos de la administración fiscal italiana para luchar contra la explotación abusiva de las deducciones fiscales

Abstract

The use of AI is causing, including Italy, a metamorphosis of the relationship between the taxpayer and the tax administration both in the tax implementation phase (for example the pre-filled income tax and VAT returns) and the verification and control processes.
This change, if it is not properly governed, could however have a high cost in tercos of infringement of some fundamental rights of taxpayers, aboye all when the adoption of decisions that have immediate effects on the legal status of the recipients is entrusted to artificial intelligence systems.
This is the characteristic that distinguishes the measure introduced by the Italian legislator to tackle fraud perpetrated through the transfer of tax credits for interventions aimed at improving the energy efficiency of buildings and which is the subject of investigation in this paper.