{"id":"W2108312825","doi":"","title":"“Artificiality” - A study of the concepts of Abuse and Economic Reality in the field of EU VAT","year":2012,"lang":"en","type":"article","venue":"Lund University Publications Student Papers (Lund University)","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Artificiality; Doctrine; Meaning (existential); Taxpayer; Set (abstract data type); Law and economics; Test (biology); Law; Political science; Economics; Computer science; Psychology; Epistemology","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01206404,0.0004979838,0.0006936874,0.003406853,0.005736836,0.01635915,0.00152886,0.002705653,0.007427673],"category_scores_gemma":[0.0254858,0.0004055171,0.001012149,0.004355884,0.03756047,0.01935204,0.007179689,0.00366444,0.0004241744],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01052616,"about_ca_system_score_gemma":0.004331403,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003862857,"about_ca_topic_score_gemma":0.002646742,"domain_scores_codex":[0.9825408,0.01417303,0.0004410395,0.0008058019,0.00125975,0.0007796764],"domain_scores_gemma":[0.9705915,0.02296615,0.00258152,0.001722903,0.001143677,0.0009941371],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00001862561,0.00001757822,0.001603742,0.00007228678,0.00001577199,0.0001143222,0.01029138,0.0004528922,0.00005692672,0.9814694,0.0005287588,0.005358466],"study_design_scores_gemma":[0.00002045521,0.00005747378,0.004795339,0.0003252572,0.00001810533,0.000322477,0.02852868,0.003069585,0.0001608064,0.9079347,0.05472897,0.0000381049],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2680336,0.008992878,0.047681,0.03360851,0.0004395333,0.0001386887,0.0001215371,0.0000744179,0.6409097],"genre_scores_gemma":[0.990176,0.001537757,0.002981183,0.0008180953,0.00008191079,0.00009264905,0.0000282058,0.00003389955,0.004250299],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01635915,"threshold_uncertainty_score":0.07637304,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02115138807459263,"score_gpt":0.2681049747857661,"score_spread":0.2469535867111734,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}