Paper Citation Record · LEDGER

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study

As of 9 August 2026, this Paper Citation Record lists 33 of 33 outbound references and 0 inbound Pith citation observations for arXiv:2507.08468.

A citation records a reference. It does not transfer a finding from one paper to another.

pith.paper-citation-record.v1
2507.08468 v1

Coverage vector

measured 33 of 33 reference resolution

Typed states for the displayed outbound observations.

Source: paper_references, paper_reference_links, observed 2026-08-06T18:22:21.323773Z

measured 33 of 33 standing notices

One-hop event checks from named stored sources.

Source: scholarly_work_events, retraction_status_cache, observed 2026-08-09T06:31:02.800959+00:00

measured 0 of 0 inbound itemization

Pith citing papers itemized under the disclosed page cap.

Source: paper_references, paper_reference_links

measured 0 of 1 external citation measurements

A source-named dated measurement, never combined with another source.

Source: cited_works

Reference resolution

33 of 33 outbound references displayed

verified exact4
verified fuzzy13
unresolved16
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External citation measurements

No source-named external measurement is stored.

Outbound references

Observation 52adacaa-bea0-4381-b2dc-5056a768e792 · outbound

This paper cites Sako, How generative ai fits into knowledge work, Communications of the ACM 67 (4) (2024) 20–22, https://doi.org/10.1145/3638567.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Sako, How generative ai fits into knowledge work, Communications of the ACM 67 (4) (2024) 20–22, https://doi.org/10.1145/3638567

Reference 1

Resolution: verified exact; doi, observed 2026-08-06T18:22:21.569541Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-09T06:31:02.800959+00:00.

Observation 2bb6fd47-9c72-42b4-a330-5315921d5638 · outbound

This paper cites Homoki, Z.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Homoki, Z

Reference 2

Resolution: unresolved; no resolver link, observed 2026-08-06T18:22:21.161347Z

Source-reported events for the cited work

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Observation 53b638d3-f43c-4ca8-a502-9af360452b84 · outbound

This paper cites Alarie, K.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Alarie, K

Reference 3

Resolution: verified fuzzy; raw_fallback, observed 2026-08-06T18:22:24.870157Z

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Observation b3dd0f5e-fbfe-49a4-97eb-a15bafd5e061 · outbound

This paper cites an unresolved cited work.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Unresolved cited work

Reference 4

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Observation 946d7d69-f02c-4ae3-9a39-471785b80afd · outbound

This paper cites Luketina, A.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Luketina, A

Reference 5

Resolution: verified exact; doi, observed 2026-08-06T18:22:21.531616Z

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Observation 8118ef73-fddd-45a7-9e6e-6851607a11cb · outbound

This paper cites Hamdani, T.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Hamdani, T

Reference 6

Resolution: unresolved; no resolver link, observed 2026-08-06T18:22:21.183680Z

Source-reported events for the cited work

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Observation a2bead62-36a2-43bd-9f90-4c8b57424562 · outbound

This paper cites Large Language Models as Tax Attorneys: A Case Study in Legal Capabilities Emergence.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Large Language Models as Tax Attorneys: A Case Study in Legal Capabilities Emergence

Reference 7

Resolution: verified exact; local_arxiv, observed 2026-08-06T18:22:21.502385Z

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Observation 762d1148-f091-46e6-96da-259523757a5b · outbound

This paper cites Large Language Models are legal but they are not: Making the case for a powerful LegalLLM.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Large Language Models are legal but they are not: Making the case for a powerful LegalLLM

Reference 8

Resolution: verified exact; local_arxiv, observed 2026-08-06T18:22:21.456228Z

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Observation ec4f2b42-a63e-41b2-8fce-2a5e4192f98e · outbound

This paper cites LawBench: Benchmarking Legal Knowledge of Large Language Models.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study LawBench: Benchmarking Legal Knowledge of Large Language Models

Reference 9

Resolution: unresolved; no resolver link, observed 2026-08-06T18:22:21.201277Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 7be9144d-8610-407a-af37-35d43dcf3efb · outbound

This paper cites Savelka, K.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Savelka, K

Reference 10

Resolution: unresolved; no resolver link, observed 2026-08-06T18:22:21.206663Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation a8373cc4-87c9-4dda-91d5-bd5ac14fdf5f · outbound

This paper cites an unresolved cited work.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Unresolved cited work

Reference 11

Resolution: unresolved; raw_fallback, observed 2026-08-06T18:22:24.621219Z

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No event found in the named queried sources as of 2026-08-09T06:31:02.800959+00:00.

Observation d9a5ca0c-dc7b-4470-b3b0-ceae0230c14c · outbound

This paper cites Ammar, A.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Ammar, A

Reference 12

Resolution: verified fuzzy; raw_fallback, observed 2026-08-06T18:22:24.493569Z

Source-reported events for the cited work

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Observation 921ff0a3-1820-443b-bf1e-e8a8600f2a3f · outbound

This paper cites G´ orski, B.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study G´ orski, B

Reference 13

Resolution: verified fuzzy; raw_fallback, observed 2026-08-06T18:22:24.334586Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-09T06:31:02.800959+00:00.

Observation 6135202b-440e-494c-9a9b-dd939697ddc2 · outbound

This paper cites A Short Survey of Viewing Large Language Models in Legal Aspect.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study A Short Survey of Viewing Large Language Models in Legal Aspect

Reference 14

Resolution: unresolved; no resolver link, observed 2026-08-06T18:22:21.226955Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 1bceebe9-2661-45fd-98a8-0f5e789d64cf · outbound

This paper cites DISC-LawLLM: Fine-tuning Large Language Models for Intelligent Legal Services.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study DISC-LawLLM: Fine-tuning Large Language Models for Intelligent Legal Services

Reference 15

Resolution: unresolved; no resolver link, observed 2026-08-06T18:22:21.232106Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 09355e40-8288-4d58-9d62-24704398c435 · outbound

This paper cites an unresolved cited work.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Unresolved cited work

Reference 16

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Observation 4bf77151-11c2-4621-88df-bac5203cd574 · outbound

This paper cites Wiratunga, R.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Wiratunga, R

Reference 17

Resolution: verified fuzzy; raw_fallback, observed 2026-08-06T18:22:24.083315Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-09T06:31:02.800959+00:00.

Observation 4bd733cc-1b6c-44ba-908e-e364a8bb6ef4 · outbound

This paper cites at/en/statistics/national-economy-and-public-finance/ public-finance/public-finance/tax-revenue , accessed: 2024-10- 19.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study at/en/statistics/national-economy-and-public-finance/ public-finance/public-finance/tax-revenue , accessed: 2024-10- 19

Reference 18

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Observation e942a9fa-4881-4edb-bf84-b69bed68f281 · outbound

This paper cites wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873, accessed: 2024- 10-01.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873, accessed: 2024- 10-01

Reference 19

Resolution: verified fuzzy; raw_fallback, observed 2026-08-06T18:22:23.830401Z

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No event found in the named queried sources as of 2026-08-09T06:31:02.800959+00:00.

Observation 37956b7c-c6b8-4e64-b5f2-e4aa1ed2ee4e · outbound

This paper cites an unresolved cited work.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Unresolved cited work

Reference 20

Resolution: unresolved; raw_fallback, observed 2026-08-06T18:22:23.625936Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-09T06:31:02.800959+00:00.

Observation 7925cc6a-0d8e-4f24-ba87-a5d07f5c275d · outbound

This paper cites bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId= 6fd85cac-e581-4d6e-953d-a73e25d2bda0 , accessed: 2024-11-02.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId= 6fd85cac-e581-4d6e-953d-a73e25d2bda0 , accessed: 2024-11-02

Reference 21

Resolution: verified fuzzy; raw_fallback, observed 2026-08-06T18:22:23.523005Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-09T06:31:02.800959+00:00.

Observation 39e9dc83-a940-42c4-bf29-261854de8a0f · outbound

This paper cites Wieringa, Design science methodology for information systems and soft- ware engineering, Springer, 2014.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Wieringa, Design science methodology for information systems and soft- ware engineering, Springer, 2014

Reference 22

Resolution: verified fuzzy; raw_fallback, observed 2026-08-06T18:22:23.372131Z

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Observation dc54c6eb-ea85-4281-9cc4-faa1094a5b65 · outbound

This paper cites Better Call GPT, Comparing Large Language Models Against Lawyers.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Better Call GPT, Comparing Large Language Models Against Lawyers

Reference 23

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Source-reported events for the cited work

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Observation 0a226e8e-72d9-4651-baf4-30342460fe84 · outbound

This paper cites Berger, M.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Berger, M

Reference 24

Resolution: verified fuzzy; raw_fallback, observed 2026-08-06T18:22:23.244805Z

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Observation 856c2087-3e8f-4b4e-adae-a9baefaeecab · outbound

This paper cites an unresolved cited work.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Unresolved cited work

Reference 25

Resolution: unresolved; raw_fallback, observed 2026-08-06T18:22:23.098845Z

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Observation 396f3186-f985-4ff0-aeb4-e22a63e891d5 · outbound

This paper cites Retrieval-Augmented Generation for Large Language Models: A Survey.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Retrieval-Augmented Generation for Large Language Models: A Survey

Reference 26

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Observation b0b6b2d0-6df8-40b2-86af-45fa65c26c44 · outbound

This paper cites an unresolved cited work.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Unresolved cited work

Reference 27

Resolution: unresolved; raw_fallback, observed 2026-08-06T18:22:22.891293Z

Source-reported events for the cited work

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Observation ec7084ba-e55f-4526-917b-4a76146bbd42 · outbound

This paper cites azure.cn/en-us/search/vector-search-how-to-chunk-documents , accessed: 2025-03-15.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study azure.cn/en-us/search/vector-search-how-to-chunk-documents , accessed: 2025-03-15

Reference 28

Resolution: verified fuzzy; raw_fallback, observed 2026-08-06T18:22:22.703792Z

Source-reported events for the cited work

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Observation ec1597bc-8d23-4c83-a6d8-fa7622678f3b · outbound

This paper cites microsoft.com/en-us/javascript/api/@azure/search-documents/ hnswparameters?view=azure-node-latest, accessed: 2025-02-14.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study microsoft.com/en-us/javascript/api/@azure/search-documents/ hnswparameters?view=azure-node-latest, accessed: 2025-02-14

Reference 29

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Observation 8e342a65-089b-4da2-945d-8e8b91604450 · outbound

This paper cites an unresolved cited work.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Unresolved cited work

Reference 30

Resolution: unresolved; raw_fallback, observed 2026-08-06T18:22:22.397915Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-09T06:31:02.800959+00:00.

Observation 822a3006-e300-4105-aeba-bf87ed7bd043 · outbound

This paper cites Kollmann, Skriptum Umsatzsteuer (152) – Band 1, Akademie der Steuerberater:innen und Wirtschaftspr¨ ufer:innen (2024).

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Kollmann, Skriptum Umsatzsteuer (152) – Band 1, Akademie der Steuerberater:innen und Wirtschaftspr¨ ufer:innen (2024)

Reference 31

Resolution: verified fuzzy; raw_fallback, observed 2026-08-06T18:22:22.234285Z

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Observation bbfffc7d-5b12-4cc4-988d-2b9213794394 · outbound

This paper cites B¨ urgler, Skriptum Umsatzsteuer (152) – Band 2: Beispielband, Akademie der Steuerberater:innen und Wirtschaftspr¨ ufer:innen (2024).

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study B¨ urgler, Skriptum Umsatzsteuer (152) – Band 2: Beispielband, Akademie der Steuerberater:innen und Wirtschaftspr¨ ufer:innen (2024)

Reference 32

Resolution: verified fuzzy; raw_fallback, observed 2026-08-06T18:22:22.014741Z

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No event found in the named queried sources as of 2026-08-09T06:31:02.800959+00:00.

Observation dd33c2cd-e423-4051-9b62-f36a92593724 · outbound

This paper cites an unresolved cited work.

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: An Experimental Study Unresolved cited work

Reference 33

Resolution: unresolved; raw_fallback, observed 2026-08-06T18:22:21.836629Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-09T06:31:02.800959+00:00.

Pith citing papers

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