La giustizia predittiva in materia tributaria

This paper intends to examine the possible areas of application of “predictive justice” mechanisms in tax matters. It presents the main experiences of “predictive justice” made abroad under a comparative law perspective and the conclusion drawn is that, although it is not possible to conceive a “robot-judge” with a generalized scope, given the intrinsic human vocation of the juridical phenomenon, there are possible areas in which to conceive a form of automation of judicial decisions in tax matters