Italian Court of Cassation tests AI to assist in tax dispute processing

The Italian Court of Cassation has completed a pilot program using artificial intelligence within its tax section to assist in managing legal disputes between taxpayers and the state. Using Microsoft Copilot through an institutional account from the Ministry of Justice, the system was utilized to screen appeals, verify formal requirements, identify legal subject matter, and summarize the positions of the parties involved.

The AI does not issue rulings; instead, it generates summary sheets to help orient case files toward the correct procedural path. These outputs are subject to review and control by both operators and magistrates. To ensure data security, information remains in Italy and is not used to train external models. The system operates solely on uploaded documents without direct connection to external databases or the evaluation of legal precedents.

Legal experts and judicial leaders, including Maria Rosaria Covelli and Aldo Policastro, emphasize that while AI is a useful tool for judicial assistance and investigative opportunities, it cannot replace human decision-making. Current Italian legislation, specifically Law 132/2025, reserves the interpretation of law, the evaluation of facts and evidence, and the adoption of judicial measures exclusively to magistrates. This ensures a 'human reservation of decision' where judges must be able to verify, correct, or reject AI-generated outputs.