Prime riflessioni sull’impatto dell’AI Act nei processi valutativi dell’amministrazione finanziaria

ANDREA PODDIGHE

2025-01-01

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Abstract

This paper investigates the impact of the European AI Act on tax assessment procedures, with a focus on the use of artificial intelligence systems by tax authorities. After outlining the domestic legal and judicial framework, it argues that the AI Act, based on a humancentric approach, should also apply to administrative proceedings affecting taxpayers’ fundamental rights. This is especially true when the tax authorities’ evaluative activities lead to sanctioning measures which, according to the so-called Engel criteria, must be regarded as having a substantially criminal nature,