{
    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-24T14:30:56+00:00",
    "theme": {
        "slug": "artistes-et-sportifs",
        "label": "Artistes et sportifs"
    },
    "statistics": {
        "count": 23,
        "year_start": "1982",
        "year_end": "2026",
        "court_count": 7,
        "country_count": 13
    },
    "years": [
        {
            "year": 1982,
            "count": 1
        },
        {
            "year": 1983,
            "count": 1
        },
        {
            "year": 1989,
            "count": 1
        },
        {
            "year": 2003,
            "count": 1
        },
        {
            "year": 2007,
            "count": 2
        },
        {
            "year": 2008,
            "count": 1
        },
        {
            "year": 2010,
            "count": 1
        },
        {
            "year": 2012,
            "count": 1
        },
        {
            "year": 2013,
            "count": 1
        },
        {
            "year": 2018,
            "count": 1
        },
        {
            "year": 2021,
            "count": 2
        },
        {
            "year": 2022,
            "count": 2
        },
        {
            "year": 2023,
            "count": 1
        },
        {
            "year": 2024,
            "count": 3
        },
        {
            "year": 2025,
            "count": 2
        },
        {
            "year": 2026,
            "count": 2
        }
    ],
    "jurisdictions": [
        {
            "label": "Conseil d'État",
            "value": "Conseil d'État",
            "count": 9
        },
        {
            "label": "CAA de Paris",
            "value": "CAA de Paris",
            "count": 4
        },
        {
            "label": "Cour de justice de l'Union européenne",
            "value": "Cour de justice de l'Union européenne",
            "count": 3
        },
        {
            "label": "CAA de Lyon",
            "value": "CAA de Lyon",
            "count": 3
        },
        {
            "label": "TA de Paris",
            "value": "TA de Paris",
            "count": 2
        },
        {
            "label": "TJ de Paris",
            "value": "TJ de Paris",
            "count": 1
        },
        {
            "label": "CAA de Douai",
            "value": "CAA de Douai",
            "count": 1
        }
    ],
    "countries": [
        {
            "label": "Suisse",
            "value": "suisse",
            "count": 5
        },
        {
            "label": "Italie",
            "value": "italie",
            "count": 3
        },
        {
            "label": "Argentine",
            "value": "argentine",
            "count": 2
        },
        {
            "label": "Brésil",
            "value": "bresil",
            "count": 2
        },
        {
            "label": "France",
            "value": "france",
            "count": 2
        },
        {
            "label": "Allemagne",
            "value": "allemagne",
            "count": 2
        },
        {
            "label": "Royaume-Uni",
            "value": "royaume-uni",
            "count": 2
        },
        {
            "label": "États-Unis",
            "value": "etats-unis",
            "count": 2
        },
        {
            "label": "Canada",
            "value": "canada",
            "count": 1
        },
        {
            "label": "Pays-Bas",
            "value": "pays-bas",
            "count": 1
        },
        {
            "label": "Irlande",
            "value": "irlande",
            "count": 1
        },
        {
            "label": "Espagne",
            "value": "espagne",
            "count": 1
        },
        {
            "label": "Hong Kong",
            "value": "hong-kong",
            "count": 1
        }
    ],
    "references": {
        "articles": [
            {
                "label": "CJA, art. L. 761-1",
                "count": 16
            },
            {
                "label": "CGI, art. 4 A",
                "count": 9
            },
            {
                "label": "Constitution, art. 55",
                "count": 7
            },
            {
                "label": "CGI, art. 182 A bis",
                "count": 6
            },
            {
                "label": "CGI, art. 182 A",
                "count": 5
            },
            {
                "label": "CGI, art. 164 B",
                "count": 4
            },
            {
                "label": "Convention fiscale, art. 17",
                "count": 4
            },
            {
                "label": "CGI, art. 4 B",
                "count": 4
            }
        ],
        "conventions": [
            {
                "label": "Convention fiscale France - Suisse",
                "count": 5
            },
            {
                "label": "Convention fiscale France–Suisse",
                "count": 5
            },
            {
                "label": "Convention fiscale France–Royaume-Uni",
                "count": 4
            },
            {
                "label": "Convention fiscale France - Italie",
                "count": 3
            },
            {
                "label": "Convention fiscale France–Italie",
                "count": 3
            },
            {
                "label": "Convention fiscale France–Brésil",
                "count": 3
            },
            {
                "label": "Convention fiscale France - Argentine",
                "count": 2
            },
            {
                "label": "Convention fiscale France–Argentine",
                "count": 2
            }
        ]
    },
    "related_themes": [
        {
            "label": "Impôt sur le revenu",
            "slug": "impot-sur-le-revenu",
            "count": 16,
            "share": 69.6
        },
        {
            "label": "Territorialité de l’impôt",
            "slug": "territorialite-de-limpot",
            "count": 14,
            "share": 60.9
        },
        {
            "label": "Preuve fiscale",
            "slug": "preuve-fiscale",
            "count": 14,
            "share": 60.9
        },
        {
            "label": "Retenue à la source",
            "slug": "retenue-a-la-source",
            "count": 13,
            "share": 56.5
        },
        {
            "label": "Conventions fiscales",
            "slug": "conventions-fiscales",
            "count": 11,
            "share": 47.8
        },
        {
            "label": "Réclamation et contentieux fiscal",
            "slug": "reclamation-et-contentieux-fiscal",
            "count": 11,
            "share": 47.8
        },
        {
            "label": "Contrôle fiscal et garanties procédurales",
            "slug": "controle-fiscal-et-garanties-procedurales",
            "count": 7,
            "share": 30.4
        },
        {
            "label": "Élimination des doubles impositions",
            "slug": "elimination-des-doubles-impositions",
            "count": 7,
            "share": 30.4
        },
        {
            "label": "Fiscalité de l’Union européenne",
            "slug": "fiscalite-de-lunion-europeenne",
            "count": 5,
            "share": 21.7
        },
        {
            "label": "Résidence fiscale",
            "slug": "residence-fiscale",
            "count": 5,
            "share": 21.7
        },
        {
            "label": "Revenus d’emploi",
            "slug": "revenus-demploi",
            "count": 5,
            "share": 21.7
        },
        {
            "label": "Non-discrimination",
            "slug": "non-discrimination",
            "count": 4,
            "share": 17.4
        },
        {
            "label": "Assistance administrative internationale",
            "slug": "assistance-administrative-internationale",
            "count": 4,
            "share": 17.4
        },
        {
            "label": "Redevances",
            "slug": "redevances",
            "count": 4,
            "share": 17.4
        },
        {
            "label": "Fraude fiscale",
            "slug": "fraude-fiscale",
            "count": 3,
            "share": 13
        },
        {
            "label": "Artistes et auteurs",
            "slug": "artistes-et-auteurs",
            "count": 3,
            "share": 13
        },
        {
            "label": "Établissement stable",
            "slug": "etablissement-stable",
            "count": 2,
            "share": 8.7
        },
        {
            "label": "Bénéfices des entreprises",
            "slug": "benefices-des-entreprises",
            "count": 2,
            "share": 8.7
        },
        {
            "label": "Abus de droit et montages artificiels",
            "slug": "abus-de-droit-et-montages-artificiels",
            "count": 1,
            "share": 4.3
        },
        {
            "label": "Taxe sur la valeur ajoutée",
            "slug": "taxe-sur-la-valeur-ajoutee",
            "count": 1,
            "share": 4.3
        }
    ],
    "profile": {
        "id": "artistes-et-sportifs",
        "label": "Artistes et sportifs",
        "color": "#67C8B5",
        "primary_operation": "rattachement",
        "scope": {
            "definition": "Règles spéciales d’imposition internationale des revenus tirés de prestations d’artistes ou de sportifs.",
            "exclude": [
                "droits d’auteur sans prestation d’artiste",
                "revenus d’emploi ordinaires"
            ],
            "include": [
                "article 17 d’une convention",
                "rémunération de spectacle ou compétition"
            ]
        },
        "assignment_quality_counts": {
            "CONTEXT_ONLY_ANCHORED": 1,
            "COURT_TEXT_ANCHORED": 3,
            "INHERITED_DOCUMENTARY_INDEX": 0,
            "LEGAL_SCOPE_REVIEWED": 0
        },
        "axes": [
            {
                "method": "atlas-editorial-taxonomy-2.3.0",
                "operation": "rattachement",
                "share": 1,
                "status": "EDITORIAL_MANUAL"
            },
            {
                "method": "atlas-documentary-relations-4.0.0",
                "operation": "calcul",
                "share": 1,
                "status": "DOCUMENTARY_ASSOCIATION"
            },
            {
                "method": "atlas-documentary-relations-4.0.0",
                "operation": "repartition",
                "share": 1,
                "status": "DOCUMENTARY_ASSOCIATION"
            }
        ],
        "related": [
            {
                "slug": "residence-fiscale",
                "label": "Résidence fiscale",
                "shared": 4,
                "jaccard": 0.006,
                "lift": 3.44528
            },
            {
                "slug": "impot-sur-le-revenu",
                "label": "Impôt sur le revenu",
                "shared": 4,
                "jaccard": 0.00482,
                "lift": 2.76867
            },
            {
                "slug": "conventions-fiscales",
                "label": "Conventions fiscales",
                "shared": 4,
                "jaccard": 0.00407,
                "lift": 2.33537
            }
        ],
        "citation_flows": [],
        "bridge_decisions": []
    }
}