Slipping Through the Cracks, the Carve-outs for AI Tax Enforcement Systems in the EU AI Act

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Table of Contents: I. Introduction. – II. The state of use of AI tax enforcement algorithms in the EU. – II.1. The use of AI fiscal governance tools in context. – II.2. The typology of AI fiscal governance tools. – III. Should AI fiscal governance tools be regarded as high-risk systems? – III.1. The regulatory structure of the EU Artificial...

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European Forum

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Forum Européen

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Forum europeo

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Foro Europeo