DOI: 10.53136/979122182846710
Pages: 97-106
Publication date: September 2026
Publisher: Aracne
ABSTRACT The integration of artificial intelligence in Public Administration requires a break with the classical models of civil liability, since the paradigm focused on individual fault and linear causality is ineffective in the face of autonomous algorithms. More than a mere instrument for repairing damages, civil liability must be converted into an essential regulatory mechanism. The need to integrate sustainable smart systems on a regulatory basis ensures that administrative modernization does not sacrifice fundamental rights, transforming the duty to compensate into an incentive to implement fairer, auditable and safer systems by design.
KEYWORDS Artificial Intelligence - Tax Administration - Civil Liability - Administrative Activity - Risks
TABLE OF CONTENTS 1. Introduction. – 2. Artificial Intelligence in Administrative Activity. – 3. Problems and Challenges of the Current Legal Architecture of the Legal Regime of Non-Contractual Civil Liability of the State in the Age of Artificial Intelligence. – 3.1. Introductory Framework. – 3.2. Legal Imputation and the Problem of Algorithmic Causality. – 3.3. Between Guilt and Risk: Rethinking the Foundations of Liability. – 3.4. Strict Liability and Duties of Human Oversight. – 3.5. Proposals for the Adjustment of the Portuguese Regime. – 4. Conclusion.
