- A Dutch court fully upheld AIH BV’s claim for payment against UMS BV, dismissing UMS’s attempt to use a ChatGPT analysis as evidence of a deficient business plan.
- The judge disregarded the ChatGPT analysis because UMS’s lawyer failed to provide the input prompt, explain the AI’s “temperature” setting (which affects the risk of “hallucinations”), and admitted the analysis was based on an incomplete draft, not the final business plan.
- This ruling emphasizes that for generative AI output to be admissible as evidence in legal proceedings, there must be complete transparency regarding the parameters used (e.g., prompt, temperature) and the specific source data fed to the AI.
Source BTW Jurisprudentie
Latest Posts in "Netherlands"
- Netherlands Plans Mandatory Domestic E-Invoicing and Digital VAT Reporting by 2031
- Dutch Lower House Approves First ViDA Single VAT Registration Legislation
- Dutch Court Allows Pro Rata VAT Deduction on Legal Costs in Criminal Investigations
- Digital VAT Directive Implementation Act: Single VAT Registration Approved
- VAT Deductibility of Legal Fees in International Bribery Investigation Settlement Case













