Temporal Misgrounding in Legal RAG: A Versioned-Corpus Benchmark for French Tax Law

📅 2026-08-10
📈 Citations: 0
Influential: 0
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🤖 AI Summary
This study addresses the “temporal misalignment” problem in legal Retrieval-Augmented Generation (RAG), which arises when statutory provisions are treated without regard to their temporal validity. The work provides the first systematic definition and quantification of this issue, introduces a multi-version corpus spanning 93 years of French tax law, and presents FiscalQA Pro—the first version-aware legal question-answering benchmark. The proposed approach formulates legal QA as a time-indexed retrieval task, leveraging multi-version indexing, an atomic scoring mechanism based on regular expressions and numerical tolerance, and an end-to-end learnable retriever. Crucially, it avoids reliance on large language models for judgment to prevent temporal bias. Experiments show that static RAG achieves 0% recall for the correct statutory version, whereas the proposed method attains a strict accuracy of 98.3% without oracle information, approaching the oracle upper bound of 99.1%.
📝 Abstract
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 closed-book in any of four sampling draws, and the currently in-force text lacks the gold value for all but one of the scored questions. Answers are scored deterministically via atomic ground-truth "nuggets" (regex and numeric-with-tolerance), never LLM-as-judge: an LLM judge would inherit the temporal bias it is meant to score. Across eleven models (five frontier closed-API systems plus Gemini 2.5 Pro as a substitute entry, and five open-weight), parametric knowledge yields 3.0% mean strict accuracy and RAG over a static current-version corpus 2.7%. Static RAG retrieves the date-applicable version 0% of the time, confidently citing a real but inapplicable version. Our end-to-end retriever over a multi-version index, with no oracle, reaches 98.3% mean strict; an oracle-article ablation reaches 99.1%, locating the residual gap in first-stage recall, not version selection. We additionally release a version-aware jurisprudence dataset of 69,208 citation links, together with the corpus, benchmark, model responses, and pipeline code.
Problem

Research questions and friction points this paper is trying to address.

Temporal Misgrounding
Legal RAG
Versioned Corpus
Temporal Reasoning
French Tax Law
Innovation

Methods, ideas, or system contributions that make the work stand out.

temporal misgrounding
versioned legal corpus
temporal reasoning
legal RAG
FiscalQA Pro
R
Rose Cymbler
Talia, Paris, France
D
Daniel Guez
Talia, Paris, France
L
Laurent Fabre
Databricks