The rights and guarantees of taxpayers as a limit on the use of artificial intelligence by tax authorities

Pages12-24
Date01 January 2024
Published date01 January 2024
AuthorLuis Malvárez Pascual
Subject MatterDerecho Fiscal
Comparative studies – peer-reviewed
https://doi.org/10.6092/issn.2036-3583/21290
Studi Tributari Europei. Vol.14 (2024)
ISSN 2036-3583
        
        
   
   
Los derechos y las garantías de los contribuyentes como límite al uso de la inteligencia
articial por las administraciones tributarias
              
          
               
           
            
           
             
             
           
         
               
              
             
                 
           
             
              
Keywords         
      
            
                
             
           
                
               
               
            
             
    
      
Copyright © 2024 Luis Alberto Malvárez Pascual
The text in this work is licensed under the Creative Commons Attribution-NonCommercial License.
https://creativecommons.org/licenses/by-nc/4.0/
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Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex