From Judgments to Issues: Structured Extraction of Legal Reasoning with Citation-Hallucination Control

arXiv:2607.03325v1 Announce Type: new Abstract: We present an automated pipeline that decomposes Italian tax-court judgments into individual legal issues and extracts, for each issue, a structured XML representation grounded in the IRAC framework and the legal syllogism. The pipeline targets a corpus of approximately $330{,}000$ first- and second-instance decisions of the Italian tax courts and is built around a capable yet cost-efficient general-purpose model (DeepSeek V3), a choice driven by t...