{"record_type":"pith_number_record","schema_url":"https://pith.science/schemas/pith-number/v1.json","pith_number":"pith:2025:OF5NYUWJFZKA34ZFGTYCTT53RX","short_pith_number":"pith:OF5NYUWJ","schema_version":"1.0","canonical_sha256":"717adc52c92e540df32534f029cfbb8df933a7342459aed2faee57f1d2e309bb","source":{"kind":"arxiv","id":"2507.08468","version":1},"attestation_state":"computed","paper":{"title":"Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study","license":"http://creativecommons.org/licenses/by-nc-nd/4.0/","headline":"","cross_cats":[],"primary_cat":"cs.CL","authors_text":"Andrea Benkel, Christoph G. Schuetz, Marina Luketina","submitted_at":"2025-07-11T10:19:56Z","abstract_excerpt":"This paper provides an experimental evaluation of the capability of large language models (LLMs) to assist in legal decision-making within the framework of Austrian and European Union value-added tax (VAT) law. In tax consulting practice, clients often describe cases in natural language, making LLMs a prime candidate for supporting automated decision-making and reducing the workload of tax professionals. Given the requirement for legally grounded and well-justified analyses, the propensity of LLMs to hallucinate presents a considerable challenge. The experiments focus on two common methods for"},"verification_status":{"content_addressed":true,"pith_receipt":true,"author_attested":false,"weak_author_claims":0,"strong_author_claims":0,"externally_anchored":false,"storage_verified":false,"citation_signatures":0,"replication_records":0,"graph_snapshot":true,"references_resolved":false,"formal_links_present":false},"canonical_record":{"source":{"id":"2507.08468","kind":"arxiv","version":1},"metadata":{"license":"http://creativecommons.org/licenses/by-nc-nd/4.0/","primary_cat":"cs.CL","submitted_at":"2025-07-11T10:19:56Z","cross_cats_sorted":[],"title_canon_sha256":"6b1575d6cf3ab47280bbb74496af36560c30506bd06a6f8027d801ebdb2f9c56","abstract_canon_sha256":"3f3dcb377238c7698e68e0b2611e0894d844d918fc5d9a94333f6bae0df021c8"},"schema_version":"1.0"},"receipt":{"kind":"pith_receipt","key_id":"pith-v1-2026-05","algorithm":"ed25519","signed_at":"2026-07-05T11:35:40.428312Z","signature_b64":"voe/x00BLu595Yvjo8Xhi75fStngeh3cBmAZ/jdf6Oa1o6snjSO8hNslNgjwn73k9tr6NE009gK228Edn5t5AQ==","signed_message":"canonical_sha256_bytes","builder_version":"pith-number-builder-2026-05-17-v1","receipt_version":"0.3","canonical_sha256":"717adc52c92e540df32534f029cfbb8df933a7342459aed2faee57f1d2e309bb","last_reissued_at":"2026-07-05T11:35:40.427877Z","signature_status":"signed_v1","first_computed_at":"2026-07-05T11:35:40.427877Z","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54"},"graph_snapshot":{"paper":{"title":"Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study","license":"http://creativecommons.org/licenses/by-nc-nd/4.0/","headline":"","cross_cats":[],"primary_cat":"cs.CL","authors_text":"Andrea Benkel, Christoph G. Schuetz, Marina Luketina","submitted_at":"2025-07-11T10:19:56Z","abstract_excerpt":"This paper provides an experimental evaluation of the capability of large language models (LLMs) to assist in legal decision-making within the framework of Austrian and European Union value-added tax (VAT) law. In tax consulting practice, clients often describe cases in natural language, making LLMs a prime candidate for supporting automated decision-making and reducing the workload of tax professionals. Given the requirement for legally grounded and well-justified analyses, the propensity of LLMs to hallucinate presents a considerable challenge. The experiments focus on two common methods for"},"claims":{"count":0,"items":[],"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"source":{"id":"2507.08468","kind":"arxiv","version":1},"verdict":{"id":null,"model_set":{},"created_at":null,"strongest_claim":"","one_line_summary":"","pipeline_version":null,"weakest_assumption":"","pith_extraction_headline":""},"integrity":{"clean":true,"summary":{"advisory":0,"critical":0,"by_detector":{},"informational":0},"endpoint":"/pith/2507.08468/integrity.json","findings":[],"available":true,"detectors_run":[],"snapshot_sha256":"c28c3603d3b5d939e8dc4c7e95fa8dfce3d595e45f758748cecf8e644a296938"},"references":{"count":0,"sample":[],"resolved_work":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57","internal_anchors":0},"formal_canon":{"evidence_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"author_claims":{"count":0,"strong_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"builder_version":"pith-number-builder-2026-05-17-v1"},"aliases":[{"alias_kind":"arxiv","alias_value":"2507.08468","created_at":"2026-07-05T11:35:40.427931+00:00"},{"alias_kind":"arxiv_version","alias_value":"2507.08468v1","created_at":"2026-07-05T11:35:40.427931+00:00"},{"alias_kind":"doi","alias_value":"10.48550/arxiv.2507.08468","created_at":"2026-07-05T11:35:40.427931+00:00"},{"alias_kind":"pith_short_12","alias_value":"OF5NYUWJFZKA","created_at":"2026-07-05T11:35:40.427931+00:00"},{"alias_kind":"pith_short_16","alias_value":"OF5NYUWJFZKA34ZF","created_at":"2026-07-05T11:35:40.427931+00:00"},{"alias_kind":"pith_short_8","alias_value":"OF5NYUWJ","created_at":"2026-07-05T11:35:40.427931+00:00"}],"events":[],"event_summary":{},"paper_claims":[],"inbound_citations":{"count":0,"internal_anchor_count":0,"sample":[]},"formal_canon":{"evidence_count":0,"sample":[],"anchors":[]},"links":{"html":"https://pith.science/pith/OF5NYUWJFZKA34ZFGTYCTT53RX","json":"https://pith.science/pith/OF5NYUWJFZKA34ZFGTYCTT53RX.json","graph_json":"https://pith.science/api/pith-number/OF5NYUWJFZKA34ZFGTYCTT53RX/graph.json","events_json":"https://pith.science/api/pith-number/OF5NYUWJFZKA34ZFGTYCTT53RX/events.json","paper":"https://pith.science/paper/OF5NYUWJ"},"agent_actions":{"view_html":"https://pith.science/pith/OF5NYUWJFZKA34ZFGTYCTT53RX","download_json":"https://pith.science/pith/OF5NYUWJFZKA34ZFGTYCTT53RX.json","view_paper":"https://pith.science/paper/OF5NYUWJ","resolve_alias":"https://pith.science/api/pith-number/resolve?arxiv=2507.08468&json=true","fetch_graph":"https://pith.science/api/pith-number/OF5NYUWJFZKA34ZFGTYCTT53RX/graph.json","fetch_events":"https://pith.science/api/pith-number/OF5NYUWJFZKA34ZFGTYCTT53RX/events.json","actions":{"anchor_timestamp":"https://pith.science/pith/OF5NYUWJFZKA34ZFGTYCTT53RX/action/timestamp_anchor","attest_storage":"https://pith.science/pith/OF5NYUWJFZKA34ZFGTYCTT53RX/action/storage_attestation","attest_author":"https://pith.science/pith/OF5NYUWJFZKA34ZFGTYCTT53RX/action/author_attestation","sign_citation":"https://pith.science/pith/OF5NYUWJFZKA34ZFGTYCTT53RX/action/citation_signature","submit_replication":"https://pith.science/pith/OF5NYUWJFZKA34ZFGTYCTT53RX/action/replication_record"}},"created_at":"2026-07-05T11:35:40.427931+00:00","updated_at":"2026-07-05T11:35:40.427931+00:00"}