Temporal Misgrounding in Legal RAG: A Versioned-Corpus Benchmark for French Tax Law
We identify and quantify temporal misgrounding: the systematic retrieval and citation of the currently in-force version of a legal article when the applicable version is an earlier or future one. Standard legal RAG treats the corpus as static; we argue legal question answering is a temporally-indexed retrieval problem. We introduce FiscalQA Pro, pairing a versioned corpus of 32,436 article-versions of the French tax code (93 years, 1938-2031) with an all-model-hard temporal-reasoning track: 209 scored, expert-reviewed questions across 33 CGI articles (221 released; twelve flagged out of the answerable scope). At selection time, no evaluated model recovered its date-applicable answer close...
| Authors | Rose Cymbler, Daniel Guez, Laurent Fabre |
|---|---|
| Primary category | cs.CL |
| Published | 10 August 2026 |
| Last updated at source | 10 August 2026 |
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