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14 Eur. Tax Stud. I.1 (2024)

handle is hein.journals/eurotaxs15 and id is 1 raw text is: Comparative studies - peer-reviewed Studi Tributari Europei. Vol.14 (2024) https://doi.org/1 0.6092/issn.2036-3583/21289 ISSN 2036-3583 France's approach to artificial intelligence by the French tax system Bruno Trescher* Published: April 10, 2025 L'apprehension de l'intelligence artificielle par la fiscalit6 frangaise The application of GTP4 Chat has opened up new and more intense possibilities for the applica- tion of artificial intelligence At the same time, the possibility of acquiring new and more infor- mation in a difficult balance between greater administrative efficiency and the necessary respect for the privacy of personal data The use of artificial intelligence procedures has become massive on the part of the Ministry of Finance, but the corresponding applications have been of a var- ied experimental nature. The consequences of this technological revolution on tax procedures and its necessary legal framework, both by the legislator and by the independent administrative authorities (in particular the CNIL) and the courts, have yet to materialise. L'application du Chat GTP4 a ouvert des possibilit6s nouvelles et plus intenses pour l'application de l'intelligence artificielle Dans le meme temps, la possibilite d'acquerir des informations nou- velles et plus nombreuses dans un 6quilibre difficile a trouver entre une plus grande efficacit6 administrative et le respect necessaire de la vie priv6e des donnees personnelles L'utilisation de proc6dures d'intelligence artificielle est devenue massive de la part du ministere des finances, mais les applications correspondantes ont 6t6 de nature diversement exp6rimentale. Reste en- core a materialiser les consequences de cette revolution technologique sur les procedures fiscales et son necessaire encadrement juridique tant par le legislateur que par les autorites administra- tives independantes (notamment la CNIL) et les juridictions. Keywords: Digital economy; Ministry of Economy and Finance; fines management; tax control; targeting fraud; IA innovative management. SUMMARY' 1. Adapting tax audits to the new digital economy - 2. The use of public data placed online for taxation outside the digital economy - 3. Massive development of the use of Al by the Ministry of the Economy and Finance - 3.1. Al not intended for control purposes - 3.1.1. Al LLaMandements de gestion des amendements - 3.1.2. Weak signals' AI for predicting company failures - 3.2. Al intended for control - 3.2.1. Targeting fraud and enhancing requests - 3.2.2. Innovative real estate Al The launch of ChatGPT in November 2022 was perceived by the public as a digital revolution open- ing a new era. However, artificial intelligence (AI) technologies were envisaged as early as the 1950s and experienced a boom in the 2010s well before ChatGPT thanks to the development of the computing power of information systems and new machine learning techniques. According to the OECD, an artificial intelligence system is an automated system that, for explicit or implicit objectives, infers, from received inputs, how to generate output results such as forecasts, content, recommendations or decisions that can influence physical or virtual environments. Different Al * Universite de Strasbourg (France); M bruno.trescher@unistra.fr Professeur, Faculte de Droit de Sciences Politiques et de Gestion, Universite de Strasbourg, IRCM - UR 3399 Copyright © 2024 Bruno Trescher I.1 The text in this work is licensed under the Creative Commons Attribution-NonCommercial License. https://creativecommons.org/licenses/by- nc/4.0/