The Phenomenon of the Algorithm and Its Impact on the EU Legal System: an Attempt at a Multidisciplinary Approach

  • Stefano Dorigo University of Florence
  • Ettore M. Lombardi University of Florence
  • Erik Longo University of Florence
  • Stefano Pietropaoli University of Salerno
Keywords: Artificial Intelligence, Algorithms, Constitutional law, Philosophy of law, Private Law, Robotics, Tax law

Abstract

We are experiencing a digital revolution that is changing the very nature of law. Digital code becomes a form of regulation through which private actors link their values to technological artifacts that prove capable of conditioning their operations both on a material and moral level. But technological artifacts appear to be non-neutral means, reflecting choices of different nature, among which those of a political nature stand out. The more the regulatory provisions are implemented through the use of technologies, the more the codes acquire the status of a regulatory technique, which can be used both to define and incorporate regulatory and contractual provisions into codes both to implement them. The impact of the algorithm is of crystal clear relevance not only in regulation but also in the other side of the coin: surveillance. Each new option brought by the development of technology brings new possibilities and changes the way humans relate to each other. All these beautiful technological devices that few of us are willing to abandon produce a positive enhancement of the human and new kind of addiction, but also a new slavery”. The algorithmic revolution spills over to society and public systems designed to ensure its well-being. So, fiscal consequences of the algorithmic revolution risk, if not governed, to call into question the very foundation of the social pact, to which the fiscal duty is connected as a manifestation of solidarity within an organized community, not only within the borders of the individual State but also in a wider sphere. Legal scholars can face the newest challenges of the present without fear and without nostalgia. But to this purpose he must remove all obstacles to the necessary dialogue between jurists of different backgrounds, between jurists and non-jurists, between jurists and society. 

Downloads

Download data is not yet available.

Author Biographies

Stefano Dorigo, University of Florence

Associate Professor

Ettore M. Lombardi, University of Florence

Professor

Erik Longo, University of Florence

Associate Professor

Stefano Pietropaoli, University of Salerno

Professor

References

Accoto C. (2019) In Data Time and Tide. Milano: BUP, 156 p.

Acquisti A., Brandimarte L., Loewenstein G. (2015) Privacy and human behavior in the age of information. Science, no 347, pp. 509–514.

Alpa G. (2017) Giuristi e interpretazione. Il ruolo del diritto nella società post-moderna. Genoa: Marietti, 340 p.

Andenas M., Deipenbrock G. (2016) More Risks than Achievements? In: Regulating and Supervising European Financial Markets. Cham: Springer, 437 p.

Andrews L. (2019a) Algorithms, regulation, and governance readiness. In: Yeung K., Lodge M. (eds.) Algorithmic Regulation. Oxford: Oxford University Press, 304 p.

Andrews L. (2019b). Public administration, public leadership and construction of public value in the age of algorithm and big data. Public Administration, no 2, pp. 296–310.

Ashley K. (2019) Artificial Intelligence and Legal Analytics: New Tools for Law Practice in the Digital Age. Cambridge: Cambridge University Press, 446 p.

Austin J. (1962) How to Do Things with Words: The William James Lectures Delivered in Harvard University in 1955. Oxford: Clarendon Press, 167 p.

Avi-Yonah R. (2015) A Perspective of Supra-Nationality in Tax Law. In: Brauner Y., Pistone P. (eds.). BRICS and the Emergence of International Tax Coordination. Amsterdam: University Press, pp. 33 ff.

Barfield W., Pagallo U. (2018) Research Handbook on the Law of Artificial Intelligence. Cheltenham: Edward Elgar, 736 p.

Barfield W. (2020) The Cambridge Handbook of the Law of Algorithms. Cambridge: University Press, 809 p.

Bauman Z. (2006) Liquid Modernity. Malden (MA.): Polity Press, 228 p.

Benkler Y. (2011) Networks of Power, Degrees of Freedom. International Journal of Communication, no 5, p. 39.

Bentham J. (1995) The Panopticom Writings. London: Verso, 82 p.

Berring R. (1986) Full-text Databases and Legal Research: Backing into the Future. High Technology Law Journal, no 1, pp. 27 ff.

Bodei R. (2019) Dominio e sottomissione. Schiavi, animali, macchine, Intelligenza Artificiale. Bologna: Mulino, 407 p.

Brauner Y. (2014) What the BEPS. Florida Tax Review, 2014, pp. 98 ff.

Brauner Y. (2018) Taxing digital economy post-BEPS seriously. Intertax, pp. 462 ff.

Brownsword R. (2019) Law, Technology and Society: Reimagining the Regula-tory Environment. N.Y.: Routledge, 361 p.

Brownsword R. (2020) Law 3.0: Rules, Regulation and Technology. N.Y.: Routledge, 136 p.

Bygrave L. (2014) Data Privacy Law: An International Perspective. Oxford: University Press, 233 p.

Christian B., Griffiths T. (2016) Algorithms to Live By. Croydon: HarperCollins, 368 p.

Cipollina S. (2014) I redditi ‘nomadi’ delle società multinazionali nell’economia globalizzata. Rivista di diritto finanziario e scienza delle finanze, no 1, pp. 21 ff.

Cipollina S. (2015) Profili evolutivi della CFC Legislation: dalle origini all’economia digitale. Rivista di diritto finanziario e scienza delle finanze, no 1, pp. 356 ff.

Cohen J. (2016) Between truth and power. In: Hildebrand M., van der Berg B. (eds.). Information, Freedom and Property. N.Y.: Routledge.

Corrales M., Fenwick M., Forgó N. (2018) Robotics, AI and the Future of Law. Singapore: Springer, 237 p.

Deakin S., Markou C. (2020) Is Law Computable? Critical Perspectives on Law and Artificial Intelligence. Oxford: Hart, 30 p.

De Filippi P., Hassan S. (2016) Blockchain Technology as a Regulatory Technology: From Code is Law to Law is Code. First Monday, no 12, pp. 3 ff.

De Gregorio G. (2018) From Constitutional Freedoms to the Power of the Platforms: Protecting Fundamental Rights Online in the Algorithmic Society. Eur. J. Legal Stud., no 11, p. 65.

De Wilde M. (2015) Tax Jurisdiction in a Digitalizing Economy: Why ‘Online Profits’ Are So Hard to Pin Down. Intertax, pp. 796 ff.

Dietsch P., Rixen T. (2014) Redistribution, Globalisation, and Multi-Level Governance. Available at: https://ssrn.com/abstract=2502523 (accessed: 22.01.2020)

Doucek P., Pavlicek A., Luc L. (2017) Internet of Things or Surveillance of Things? In: Research and Practical Issues of Enterprise Information Systems. Shanghai: Springer, pp. 45–55.

English J., Becker J. (2019) International Effective Minimum Taxation — The GLOBE Proposal. Available at: https://ssrn.com/abstract=3370532 (accessed: 22.01.2020)

Enriques L. (2009) Regulators’ Response to the Current Crisis and Upcoming Reregulation of Financial Markets: One Reluctant Regulator’s View. University of Pennsylvania Journal of International Law, no 4, pp. 1147 ff.

Essers P. (2014) International Tax Justice between Machiavelli and Habermas. Bulletin for International Taxation, pp. 54 ff.

Falcão T. (2018) Should My Dishwasher Pay a Robot Tax? Tax Notes International, pp. 1273 ff.

Gallo F. (1998) Ratio e struttura dell’IRAP. Rassegna tributaria, pp. 636 ff.

Galloway K. et al (2019) The legal academy’s engagements with Law Tech: technology narratives and archetypes as drivers of change. Law, Technology and Humans, no1, pp. 27–45.

Gambetta D. (2018) Datacrazia: politica, cultura algoritmica e conflitti al tempo dei big data. Ladispoli: D editore.

Garcia Antòn R. (2016) The 21st Century Multilateralism in International Taxation: The Emperor’s New Clothes? World Tax Journal, pp. 148 ff.

Greenwald G. (2014) No Place to Hide: Edward Snowden, NSA, and US Surveillance State. New York: Macmillan, 260 p.

Grossi P. (2010) A History of European Law. Chichester: Wiley-Blackwell, 224 p.

Grossi P. (2014) Sulla odierna fattualità del diritto. Giustiziacivile.com, no 1, pp. 11–25.

Hijmans H. (2016) The European Union as Guardian of Internet Privacy: The Story of Art 16. Cham: Springer, 604 p.

Hildebrandt M., Gaakeer A. (2015) Human Law and Computer Law: Comparative Perspectives. Berlin: Springer, 604 p.

Hill K. (2020) The secretive company that might end privacy as we know it. Available at: https://www.nytimes.com/2020/01/18/technology/clearview-privacy-face-recognition.html. (accessed: 28.10.2020)

Hongler P. (2019) Justice in International Tax Law. Amsterdam: Benjamin, 608 p.

Joe C. (2020) China has launched an app so people can check their risk of catching the coronavirus. Available at: https://www.technologyreview.com/f/615175/china-has-launched-an-app-so-people-can-check-their-risk-of-catching-the-coronavirus/ (accessed: 28.10.2020)

Joerges B. (1999) Do Politics Have Artefacts? Social Studies of Science, no 3, p. 428.

Kelsen H. (1967) Pure Theory of Law. Berkeley: University of California Press, 356 p.

Koche R. (2019) Fiscalità e globalizzazione: pensare il diritto tributario in un quadro filosofico-giuridico transnazionale? L’altro diritto rivista, no 1, pp. 41 ff.

Kurzweil R. (2004) The law of accelerating returns. In: Teuscher C. (ed.) Alan Turing: Life and Legacy of a Great Thinker. Berlin-Heidelberg: Springer, pp. 381–416.

Lesage D., Vermeiren M. (2011) Neoliberalism at a Time of Crisis: The Case of Taxation. European Review, issue 1, pp. 43 ff.

Lessig L. (1999) Code and Other Laws of Cyberspace. N.Y.: Basic Books, p. 123.

Lessig L. (2000) Code is Law. Harvard Magazine, p. 1.

Lessig L. (2006) Code. Version 2.0. N.Y.: Basic Books, 416 p.

Lyon D. (2001) Surveillance Society: Monitoring Everyday Life. Philadelphia: Open University Press, 189 p.

Lyon D. (2003) Surveillance after September 11. New York: Polity, 208 p.

Lyon D. (2018) Culture of Surveillance: Watching as a Way of Life. Cambridge: Wiley, 172 p.

Malone G. (2008) From the Positive to the Regulatory State: Causes and Consequences of Changes in the Mode of Governance. Journal of Public Policy, issue 2, p. 139.

Marsch N. (2020) Artificial Intelligence and the Fundamental Right to Data Protection: Opening the Door for Technological Innovation and Innovative Protection. In: Wischmeyer T., Rademacher T. (eds.) Regulating Artificial Intelligence. Cham: Springer, pp. 33–52.

Mengoni L. (1996) Ermeneutica e dogmatica giuridica. Milano: Giuffré, pp. 103–114.

Mozur P. (2018) Genocide Incited on Facebook, With Posts from Myanmar’s Military. Available at: https://www.nytimes.com/2018/10/15/technology/myanmar-facebook-genocide.html (accessed: 23.11.2019)

O’Flaherty K. (2020) Clearview AI’s database has amassed 3 billion photos. If you want yours deleted, you have to opt out. Available at: https://www.forbes.com/sites/kateoflahertyuk/2020/01/26/clearview-ais-database-has-amassed-3-billion-photos-this-is-how-if-you-want-yours-deleted-you-have-to-opt-out(accessed: 28.10.2020)

Pagallo U. (2013) The Laws of Robots: Crimes, Contracts, and Torts. Dordrecht: Springer, 200 p.

Pasquale F. (2015) The Black Box Society: The Secret Algorithms That Control Money and Information. Cambridge: Harvard University Press, 320 p.

Pasquale F. (2020) New Laws of Robotics: Defending Human Expertise in the Age of AI. Cambridge: Harvard University Press, 352 p.

Pinto R. (2019) Digital Sovereignty or Digital Colonialism? Available at: https://sur.conectas.org/en/digital-sovereignty-or-digital-colonialism/ (accessed: 16.09. 2020)

Pistone P. (2014) Coordinating Action of Regional and Global Players during the Shift from Bilateralism to Multilateralism in International Tax Law. World Tax Jour-nal, no 4, pp. 3 ff.

Pistone P. (2016) La pianificazione fiscale aggressiva e le categorie concettuali del diritto tributario globale. Rivista Trimestrale di Diritto Tributario, p. 395 ff.

Pistone P., Nogieira J., Andrade B., Turina A. (2020) The OECD Public Consulta-tion Document ‘Global Anti-Base Erosion (GloBE) Proposal’ — Pillar Two. Bulletin for International Taxation.

Pratt G. (2015) Is a Cambrian explosion coming for robotics? Journal of Economic Perspectives, no 3, pp. 51-60.

Reidenberg J. (1998) Lex Informatica: The Formulation of Information Policy Rules through Technology. Texas Law Review, no 3, p. 553.

Reidenberg J. (2014) Data surveillance state in the United States and Europe. Wake Forest Law Review, vol. 49, p. 583.

Richards N. (2015) Intellectual Privacy: Rethinking Civil Liberties in the Digital Age. New York: Oxford University Press, 170 p.

Rifkin J. (2014) The Zero Marginal Cost Society: Internet of Things, Collaborative Commons, and Eclipse of Capitalism. New York: St. Martin’s Press, 280 p.

Rosenblum D., Noked N., Helal M. (2014) The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum. Rivista trimestrale di diritto tributario, pp. 183 ff.

Ruffolo U. (2017) Intelligenza artificiale e responsabilità. Milano: Giuffré, 148 p.

Sacchetto C., Pezzini B. (eds.) (2005) Il dovere di solidarietà. Milano: BUP, 217 p.

Sartor G., Branting K. (1998) Judicial Applications of Artificial Intelligence. Dordrecht: Springer, 222 p.

Schiavone A. (2005) Ius: L’invenzione del diritto in Occidente. Turin: Einaudi, 529 p.

Schneier B. (2015) Data and Goliath: The Hidden Battles to Collect Your Data and Control Your World. N.Y.: Norton, 448 p.

Schuba T. (2020) CPD using controversial face recognition program that scans billions of photos from Facebook, other sites. Available at: https://chicago.sun-times.com/crime/2020/1/29/21080729/clearview-ai-face-recognition-chica-go-police-cpd. (accessed: 16.08.2020)

Semeraro M. (2012) «Regolazione» del «mercato»: relazioni semantiche e scelte di sistema (spunti dalla casistica). Rass. dir. civ., pp. 808 ff.

Simoncini A. (2020) Il diritto alla tecnologia e le nuove diseguaglianze. In: Mari-ni F., Scaccia G. (eds.) Emergenza Covid-19 e ordinamento costituzionale. Turin: Giappichelli, 320 p.

Sirena P. (2014) L’europeizzazione degli ordinamenti giuridici e la nuova struttura del diritto privato. Osserv. del dir. civ. e comm., pp. 3 ff.

Stewart M. (2012) Transnational Tax Information Exchange Networks: Steps towards a Globalized, Legitimate Tax Administration. World Tax Journal, pp. 152 ff.

Stolfi E. (2020) La cultura giuridica dell’antica Grecia: Legge, politica, giustizia, Rome: Carocci, 284 p.

Tincani P. (2015) Controllo e sorveglianza. In: Brighi R., Zullo S. (eds.) Filosofia del diritto e nuove tecnologie. Rome: Aracne, pp. 72–87.

Turner J. (2019) Robot Rules: Regulating Artificial Intelligence. Cham: Palgrave Macmillan, 400 p.

Van Dijck J. (2014) Datafication, dataism and dataveillance: big data between scientific paradigm and ideology. Surveillance Society, no 2, pp. 197–208.

Varoufakis Y. (2017) Taxing robots won’t work. Available at: www.weforum.org. (accessed: 12.06.2019)

Waterman D., Paul R., Peterson R. (1986) Expert Systems for Legal Decision-Making. Expert Systems, no 3, pp. 212 ff.

Weinstein N. (1980) Unrealistic optimism about future life events. Journal of Personality and Social Psychology, no 5, pp. 806–820.

Winner L. (1980) Do artefacts have politics? Daedalus, pp. 121 ff.

Wischmeyer T., Rademacher T. (eds.) (2020) Regulating Artificial Intelligence.Cham: Springer, 391 p.

Yeung K. (2018) Algorithmic regulation: a critical interrogation. Regulation Governance, no 4, pp. 505–523.

Yeung K. (2010) The Regulatory State. In: Oxford Handbook of Regulation. R. Baldwin, M. Cave, M. Lodge (eds.). Oxford: Oxford Handbooks, 211 p.

Yeung K., Lodge M. (eds.) (2019)The Algorithmic Regulation. Oxford: OUP, 304 p.

Zocco-Rosa A. (1914) La figura di Appio Claudio nella storia dell’“Jus Flavianum”. Catania: Instituto di storia del diritto romano.

Zuboff S. (2019) The Age of Surveillance Capitalism: The Fight for a Human Future at the New Frontier of Power. N.Y.: Public Affairs, 717 p.

Published
2020-12-17
How to Cite
DorigoS., LombardiE. M., LongoE., & PietropaoliS. (2020). The Phenomenon of the Algorithm and Its Impact on the EU Legal System: an Attempt at a Multidisciplinary Approach. Legal Issues in the Digital Age, 3(3), 3-34. https://doi.org/10.17323/2713-2749.2020.3.3.34