AI in European Law: A Deep View

Prof. Dr. Herwig C.H. Hofmann M.Jur.; Dr. Elif Biber; Zahra Yusifli

doi:10.5771/9783748969303

Summary

How well is European law equipped to govern artificial intelligence? This edited volume pursues that question across several sectors: tax administration, the workplace, competition and data sharing, access to justice, legal personhood, financial fraud, and smart contracts. It combines doctrinal analysis with real-world cases to reveal where the EU AI Act protects fundamental rights and where critical gaps remain. The book treats AI regulation not as a technical exercise but as a normative project balancing innovation, democratic control, and rights.
With contributions by Théo Antunes | Arthur Bianco | Elif Biber | Grazia Bruzzese | Herwig Hofmann | Isabella Lorenzoni | Anna Moraiti | Kalliopi Terzidou | Zahra Yusifli This Title is also Available as Open Access.

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Bibliographic data

Edition: 1/2026
Copyright Year: 2026
ISBN-Print: 978-3-7560-3906-7
ISBN-Online: 978-3-7489-6930-3
Publisher: Nomos, Baden-Baden
Series: Luxemburger Juristische Studien - Luxembourg Legal Studies
Volume: 28
Language: English
Pages: 233
Product Type: Edited Book

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1. Acknowledgments
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1. The Purpose of the Book
2. Structure of the Volume and Key Themes
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1. 1. The use of AI by tax administrations: an undeniable reality
2. 1. 2.1. What is the AI Act and what are its purposes?
  2. 2.2. How does the AI Act achieve those aims, and why does it choose to do so?
3. 1. 3.1. Unacceptable risks systems
  2. 3.2. High Risks AI
  3. 3.3. Low-Risk AI systems
  4. 3.4. Why are AI systems in tax administrations are excluded from protections?
4. 1. 4.1. Future possibilities for applicability
  2. 4.2. Assessment of the usefulness of the protections for tax purposes
5. 5. Conclusion
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1. 1. Introduction: AI systems for workplace management
2. 1. 2.1 Prohibited practices under the AI Act
  2. 2.2 Employers as deployers and providers of HRAIS
  3. 2.3 Workers and the HRAIS
3. 1. 3.1 Assessment of health, safety and fundamental rights
  2. 1. 3.2.1 Fragmentation of decision-making by AI Systems
    2. 3.2.2 Limitations of the Regulatory Framework
  3. 3.3 Profiling of natural persons
4. 4. Discussion and Conclusion
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1. 1. Introduction
2. 2. The importance of data as input and output for modern business models
3. 1. 3.1 Data-driven theories of harm
  2. 3.2 Data as an essential facility: ex post B2B data sharing
  3. 3.3 Ex ante B2B data sharing
4. 1. 4.1. Imposing B2G data sharing
  2. 4.2. Enhancing G2G data sharing
5. 5. Conclusions
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1. 1. 1. Introduction
  2. 2. A Human-Centric Design
  3. 3. Human-Centric Design of AI-Based Legal Aid Applications
  4. 1. 4.1 Readability
    2. 4.2 User-friendliness
    3. 4.3 Quality of Information
    4. 4.4 Actionable Information
    5. 4.5 Citations
    6. 4.6 Disclaimers
  5. 5. LLM-based Chatbots for Court Services
  6. 6. Conclusion
  7. Annex I
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1. 1. Introduction
2. 2. Central Arguments in Favour of Punishing Autonomous AI Systems
3. 1. 3.1 The Risk of Performing an Empty Imputation
  2. 3.2 The Risk of Altering the Nature of Criminal Responsibility
  3. 3.3 On the Morality and Intelligence of AI Systems
4. 1. 4.1 On the Bundle Theory of Rights
  2. 4.2 The Notion of ‘Machine Behaviour’ and the Related Proposed Liability Regimes
5. 5. Concluding Remarks
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1. Introduction – From bottomry to phishing: 2500 years of fraud
2. 1. Defining fraud in the digital age era: Setting the scene for AI-based countermeasures
3. 1. 2.1. Defining the subject
  2. 2.2. On the various shades of digital payment fraud
  3. 3. Beyond human eyes: AI’s fight against digital payment fraud
  4. 3.1. Every rose has its thorn: On the advantages and challenges of ML payment fraud detection tools
  5. 3.2. Sharing is caring?
4. Conclusion
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1. 1. 1. 1. Principles of formation and execution of securities in Luxembourg.
    2. 2. Smart contract and securities: What are we talking about?
  2. 1. 1. A European dynamic
    2. 2. A Luxembourgish dynamic
2. 1. 1. 1. From contractual clauses to computer code
    2. 2. The Automation, the immutability, and the delegation
  2. 1. 1. The formation of securities with a smart contract
    2. 2. The execution of securities through a smart contract
3. 1. 1. 1. Guidelines for forming the securities with a smart contract.
    2. 2. Guidelines for executing securities with a smart contract.
  2. B. Regulatory perspectives under Luxembourg law
4. IV. Conclusion
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1. I. Human-Centeredness, Fundamental Rights and AI
2. 1. 1. The Missing Dialogue – an Illustration
  2. 2. The Human Oversight and the Fundamental Rights Impact Assessment Obligations
  3. 3. The Missing Dialogue in Enforcement Procedures: Conformity Assessment Procedures and the ‘Rights’ under the AI Act
3. III. Bridging the Gaps : How to Concretise the European Human-Centric Approach to Artificial Intelligence
4. V. Concluding Remarks
ContributorsPages 231 - 232 Download chapter (PDF)