Maître Lyes KACI

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier

Barreau : Paris

Adresse : 87 AVENUE KLEBER 75116 PARIS

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Publié le 11/03/2026

Les intelligences artificielles ont-elles le droit de donner des conseils juridiques et fiscaux ?

Article juridique - Droit du numérique et des communications

Par Me Lyes KACI

Les intelligences artificielles ont-elles le droit de donner des conseils juridiques et fiscaux ?

Le monde semble - enfin - s'intéresser au sujet depuis qu'Open AI (en charge de l'intelligence artificielle ChatGPT) fait l'objet d'une action pour exercice illégal de la profession d'avocat aux Etats-Unis.

En France le sujet est bien connu depuis de longues années, et nous sommes de nombreux professionnels à avoir déjà publié sur la question.

Les données de base du problème sont les suivantes :

1/ La loi prévoit que, en matière juridique (et fiscale), les conseils et rédactions d'actes ne peuvent être effectués à titre habituel et rémunéré que par certains professionnels qui justifient d'une formation dédiée / d'un lien suffisant avec leur activité principale : avocats, juristes, notaires, experts-comptables, CGP, etc.

2/ Les IA génératives, qui ne sont pas des professionnels règlementés, donnent habituellement des conseils juridiques et fiscaux et rédigent, à la demande, des actes (assignations, recours, mises en demeure, etc.), tout en étant rémunérées pour cela (via les abonnements ou via les données de l'utilisateur lorsqu'une version gratuite est utilisée).

Les instances professionnelles semblent, à ce stade, tiraillées entre (i) faire respecter la loi et (ii) ne pas freiner l'innovation.
Certains semblent estimer par ailleurs qu'il ne serait pas raisonnable de s'opposer aux géants de l'IA.

Rappelons que si une personne physique lambda faisait ce que font les IA génératives, directement ou via un chat bot juridique, elle serait immédiatement attaquée pour exercice illégal du droit. C'est d'ailleurs ce qui est arrivé à la plateforme "IAvocat" lancée par un jeune français début 2024 (fermée depuis suite notamment à la pression du barreau de Paris).

Si les IA avaient le droit de prodiguer des services juridiques et fiscaux ne devraient-elles pas, au moins, avoir toutes les responsabilités et obligations qui vont avec (notamment assurance, responsabilité civile, etc.) ?

Pour finir (et pour ce que ça vaut) rappelons qu'en matière juridique/fiscale, comme dans les autres domaines, les modèles IA sont essentiellement entrainés grâce à une capture de masse (dont la légalité reste à démontrer) des commentaires et réflexions publiés par les professionnels aguerris.