{
    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-25T09:10:01+00:00",
    "theme": {
        "slug": "dividendes",
        "label": "Dividendes"
    },
    "statistics": {
        "count": 575,
        "year_start": "1975",
        "year_end": "2026",
        "court_count": 25,
        "country_count": 62
    },
    "years": [
        {
            "year": 1975,
            "count": 1
        },
        {
            "year": 1978,
            "count": 1
        },
        {
            "year": 1979,
            "count": 1
        },
        {
            "year": 1981,
            "count": 1
        },
        {
            "year": 1983,
            "count": 1
        },
        {
            "year": 1984,
            "count": 1
        },
        {
            "year": 1985,
            "count": 1
        },
        {
            "year": 1986,
            "count": 3
        },
        {
            "year": 1987,
            "count": 1
        },
        {
            "year": 1988,
            "count": 1
        },
        {
            "year": 1989,
            "count": 2
        },
        {
            "year": 1990,
            "count": 1
        },
        {
            "year": 1991,
            "count": 1
        },
        {
            "year": 1992,
            "count": 2
        },
        {
            "year": 1993,
            "count": 3
        },
        {
            "year": 1995,
            "count": 4
        },
        {
            "year": 1996,
            "count": 3
        },
        {
            "year": 1997,
            "count": 2
        },
        {
            "year": 1999,
            "count": 7
        },
        {
            "year": 2000,
            "count": 2
        },
        {
            "year": 2001,
            "count": 4
        },
        {
            "year": 2002,
            "count": 2
        },
        {
            "year": 2003,
            "count": 1
        },
        {
            "year": 2004,
            "count": 4
        },
        {
            "year": 2005,
            "count": 2
        },
        {
            "year": 2006,
            "count": 7
        },
        {
            "year": 2007,
            "count": 10
        },
        {
            "year": 2008,
            "count": 10
        },
        {
            "year": 2009,
            "count": 11
        },
        {
            "year": 2010,
            "count": 5
        },
        {
            "year": 2011,
            "count": 14
        },
        {
            "year": 2012,
            "count": 15
        },
        {
            "year": 2013,
            "count": 6
        },
        {
            "year": 2014,
            "count": 9
        },
        {
            "year": 2015,
            "count": 31
        },
        {
            "year": 2016,
            "count": 27
        },
        {
            "year": 2017,
            "count": 14
        },
        {
            "year": 2018,
            "count": 15
        },
        {
            "year": 2019,
            "count": 19
        },
        {
            "year": 2020,
            "count": 22
        },
        {
            "year": 2021,
            "count": 15
        },
        {
            "year": 2022,
            "count": 27
        },
        {
            "year": 2023,
            "count": 31
        },
        {
            "year": 2024,
            "count": 57
        },
        {
            "year": 2025,
            "count": 70
        },
        {
            "year": 2026,
            "count": 108
        }
    ],
    "jurisdictions": [
        {
            "label": "Conseil d'État",
            "value": "Conseil d'État",
            "count": 141
        },
        {
            "label": "CAA de Paris",
            "value": "CAA de Paris",
            "count": 91
        },
        {
            "label": "Cour de justice de l'Union européenne",
            "value": "Cour de justice de l'Union européenne",
            "count": 77
        },
        {
            "label": "CAA de Versailles",
            "value": "CAA de Versailles",
            "count": 77
        },
        {
            "label": "TA de Montreuil",
            "value": "TA de Montreuil",
            "count": 48
        },
        {
            "label": "CAA de Marseille",
            "value": "CAA de Marseille",
            "count": 24
        },
        {
            "label": "CAA de Nancy",
            "value": "CAA de Nancy",
            "count": 19
        },
        {
            "label": "CAA de Lyon",
            "value": "CAA de Lyon",
            "count": 16
        },
        {
            "label": "TA de Paris",
            "value": "TA de Paris",
            "count": 12
        },
        {
            "label": "CAA de Bordeaux",
            "value": "CAA de Bordeaux",
            "count": 12
        },
        {
            "label": "CAA de Nantes",
            "value": "CAA de Nantes",
            "count": 11
        },
        {
            "label": "Conseil constitutionnel",
            "value": "Conseil constitutionnel",
            "count": 9
        },
        {
            "label": "CAA de Douai",
            "value": "CAA de Douai",
            "count": 6
        },
        {
            "label": "CAA de Toulouse",
            "value": "CAA de Toulouse",
            "count": 6
        },
        {
            "label": "TA de Montpellier",
            "value": "TA de Montpellier",
            "count": 5
        },
        {
            "label": "Cour de cassation",
            "value": "Cour de cassation",
            "count": 4
        },
        {
            "label": "TA de Lyon",
            "value": "TA de Lyon",
            "count": 4
        },
        {
            "label": "TA de Melun",
            "value": "TA de Melun",
            "count": 3
        },
        {
            "label": "TA de Nice",
            "value": "TA de Nice",
            "count": 2
        },
        {
            "label": "TA de Strasbourg",
            "value": "TA de Strasbourg",
            "count": 2
        },
        {
            "label": "TA de Nantes",
            "value": "TA de Nantes",
            "count": 2
        },
        {
            "label": "CA de Paris",
            "value": "CA de Paris",
            "count": 1
        },
        {
            "label": "TA de Versailles",
            "value": "TA de Versailles",
            "count": 1
        },
        {
            "label": "TA de Grenoble",
            "value": "TA de Grenoble",
            "count": 1
        },
        {
            "label": "TA de Cergy-Pontoise",
            "value": "TA de Cergy-Pontoise",
            "count": 1
        }
    ],
    "countries": [
        {
            "label": "France",
            "value": "france",
            "count": 87
        },
        {
            "label": "États-Unis",
            "value": "etats-unis",
            "count": 50
        },
        {
            "label": "Luxembourg",
            "value": "luxembourg",
            "count": 45
        },
        {
            "label": "Royaume-Uni",
            "value": "royaume-uni",
            "count": 44
        },
        {
            "label": "Suisse",
            "value": "suisse",
            "count": 40
        },
        {
            "label": "Belgique",
            "value": "belgique",
            "count": 38
        },
        {
            "label": "Allemagne",
            "value": "allemagne",
            "count": 30
        },
        {
            "label": "Italie",
            "value": "italie",
            "count": 29
        },
        {
            "label": "Irlande",
            "value": "irlande",
            "count": 23
        },
        {
            "label": "Espagne",
            "value": "espagne",
            "count": 18
        },
        {
            "label": "Pays-Bas",
            "value": "pays-bas",
            "count": 14
        },
        {
            "label": "Chypre",
            "value": "chypre",
            "count": 11
        },
        {
            "label": "Chine",
            "value": "chine",
            "count": 9
        },
        {
            "label": "Portugal",
            "value": "portugal",
            "count": 8
        },
        {
            "label": "Algérie",
            "value": "algerie",
            "count": 7
        },
        {
            "label": "Brésil",
            "value": "bresil",
            "count": 5
        },
        {
            "label": "Maroc",
            "value": "maroc",
            "count": 5
        },
        {
            "label": "Hong Kong",
            "value": "hong-kong",
            "count": 5
        },
        {
            "label": "Israël",
            "value": "israel",
            "count": 5
        },
        {
            "label": "Suède",
            "value": "suede",
            "count": 4
        },
        {
            "label": "Canada",
            "value": "canada",
            "count": 4
        },
        {
            "label": "Nouvelle-Calédonie",
            "value": "nouvelle-caledonie",
            "count": 4
        },
        {
            "label": "Danemark",
            "value": "danemark",
            "count": 4
        },
        {
            "label": "Japon",
            "value": "japon",
            "count": 3
        },
        {
            "label": "Togo",
            "value": "togo",
            "count": 3
        },
        {
            "label": "Singapour",
            "value": "singapour",
            "count": 3
        },
        {
            "label": "Union européenne",
            "value": "union-europeenne",
            "count": 3
        },
        {
            "label": "Mexique",
            "value": "mexique",
            "count": 3
        },
        {
            "label": "Taïwan",
            "value": "taiwan",
            "count": 3
        },
        {
            "label": "Norvège",
            "value": "norvege",
            "count": 2
        },
        {
            "label": "Corée du Sud",
            "value": "coree-du-sud",
            "count": 2
        },
        {
            "label": "Nouvelle-Zélande",
            "value": "nouvelle-zelande",
            "count": 2
        },
        {
            "label": "Pologne",
            "value": "pologne",
            "count": 2
        },
        {
            "label": "Turquie",
            "value": "turquie",
            "count": 2
        },
        {
            "label": "Finlande",
            "value": "finlande",
            "count": 2
        },
        {
            "label": "Chili",
            "value": "chili",
            "count": 2
        },
        {
            "label": "Panama",
            "value": "panama",
            "count": 2
        },
        {
            "label": "Lituanie",
            "value": "lituanie",
            "count": 2
        },
        {
            "label": "Maurice",
            "value": "maurice",
            "count": 2
        },
        {
            "label": "Tunisie",
            "value": "tunisie",
            "count": 2
        },
        {
            "label": "Madagascar",
            "value": "madagascar",
            "count": 2
        },
        {
            "label": "Autriche",
            "value": "autriche",
            "count": 2
        },
        {
            "label": "Islande",
            "value": "islande",
            "count": 1
        },
        {
            "label": "Slovénie",
            "value": "slovenie",
            "count": 1
        },
        {
            "label": "Argentine",
            "value": "argentine",
            "count": 1
        },
        {
            "label": "Australie",
            "value": "australie",
            "count": 1
        },
        {
            "label": "Cameroun",
            "value": "cameroun",
            "count": 1
        },
        {
            "label": "États tiers",
            "value": "etats-tiers",
            "count": 1
        },
        {
            "label": "Slovaquie",
            "value": "slovaquie",
            "count": 1
        },
        {
            "label": "Mauritanie",
            "value": "mauritanie",
            "count": 1
        },
        {
            "label": "Pakistan",
            "value": "pakistan",
            "count": 1
        },
        {
            "label": "Émirats arabes unis",
            "value": "emirats-arabes-unis",
            "count": 1
        },
        {
            "label": "Belize",
            "value": "belize",
            "count": 1
        },
        {
            "label": "Lettonie",
            "value": "lettonie",
            "count": 1
        },
        {
            "label": "Andorre",
            "value": "andorre",
            "count": 1
        },
        {
            "label": "Roumanie",
            "value": "roumanie",
            "count": 1
        },
        {
            "label": "Monaco",
            "value": "monaco",
            "count": 1
        },
        {
            "label": "Qatar",
            "value": "qatar",
            "count": 1
        },
        {
            "label": "Polynésie française",
            "value": "polynesie-francaise",
            "count": 1
        },
        {
            "label": "Saint-Barthélemy",
            "value": "saint-barthelemy",
            "count": 1
        },
        {
            "label": "Saint-Martin",
            "value": "saint-martin",
            "count": 1
        },
        {
            "label": "Tchéquie",
            "value": "tchequie",
            "count": 1
        }
    ],
    "references": {
        "articles": [
            {
                "label": "CJA, art. L. 761-1",
                "count": 399
            },
            {
                "label": "CGI, art. 119 bis",
                "count": 253
            },
            {
                "label": "TFUE, art. 63",
                "count": 129
            },
            {
                "label": "Traité CE, art. 56",
                "count": 99
            },
            {
                "label": "CGI, art. 187",
                "count": 96
            },
            {
                "label": "CGI, art. 109",
                "count": 91
            },
            {
                "label": "CGI, art. 209",
                "count": 89
            },
            {
                "label": "CGI, art. 111",
                "count": 83
            }
        ],
        "conventions": [
            {
                "label": "Convention fiscale France–États-Unis",
                "count": 53
            },
            {
                "label": "Convention fiscale France–Royaume-Uni",
                "count": 47
            },
            {
                "label": "Convention fiscale France–Suisse",
                "count": 45
            },
            {
                "label": "Convention européenne des droits de l’homme",
                "count": 44
            },
            {
                "label": "Convention fiscale France–Luxembourg",
                "count": 43
            },
            {
                "label": "Convention fiscale France–Belgique",
                "count": 40
            },
            {
                "label": "Convention fiscale France - Luxembourg",
                "count": 35
            },
            {
                "label": "Convention fiscale France - Belgique",
                "count": 29
            }
        ]
    },
    "related_themes": [
        {
            "label": "Retenue à la source",
            "slug": "retenue-a-la-source",
            "count": 372,
            "share": 64.7
        },
        {
            "label": "Preuve fiscale",
            "slug": "preuve-fiscale",
            "count": 322,
            "share": 56
        },
        {
            "label": "Impôt sur les sociétés",
            "slug": "impot-sur-les-societes",
            "count": 303,
            "share": 52.7
        },
        {
            "label": "Réclamation et contentieux fiscal",
            "slug": "reclamation-et-contentieux-fiscal",
            "count": 290,
            "share": 50.4
        },
        {
            "label": "Fiscalité de l’Union européenne",
            "slug": "fiscalite-de-lunion-europeenne",
            "count": 252,
            "share": 43.8
        },
        {
            "label": "Conventions fiscales",
            "slug": "conventions-fiscales",
            "count": 239,
            "share": 41.6
        },
        {
            "label": "Non-discrimination",
            "slug": "non-discrimination",
            "count": 189,
            "share": 32.9
        },
        {
            "label": "Contrôle fiscal et garanties procédurales",
            "slug": "controle-fiscal-et-garanties-procedurales",
            "count": 171,
            "share": 29.7
        },
        {
            "label": "Impôt sur le revenu",
            "slug": "impot-sur-le-revenu",
            "count": 137,
            "share": 23.8
        },
        {
            "label": "Élimination des doubles impositions",
            "slug": "elimination-des-doubles-impositions",
            "count": 133,
            "share": 23.1
        },
        {
            "label": "Territorialité de l’impôt",
            "slug": "territorialite-de-limpot",
            "count": 112,
            "share": 19.5
        },
        {
            "label": "Régime mère-fille",
            "slug": "regime-mere-fille",
            "count": 106,
            "share": 18.4
        },
        {
            "label": "Résidence fiscale",
            "slug": "residence-fiscale",
            "count": 90,
            "share": 15.7
        },
        {
            "label": "Bénéfices des entreprises",
            "slug": "benefices-des-entreprises",
            "count": 69,
            "share": 12
        },
        {
            "label": "Abus de droit et montages artificiels",
            "slug": "abus-de-droit-et-montages-artificiels",
            "count": 61,
            "share": 10.6
        },
        {
            "label": "Prix de transfert",
            "slug": "prix-de-transfert",
            "count": 52,
            "share": 9
        },
        {
            "label": "États non coopératifs et régimes fiscaux privilégiés",
            "slug": "etats-non-cooperatifs-et-regimes-fiscaux-privilegies",
            "count": 47,
            "share": 8.2
        },
        {
            "label": "Établissement stable",
            "slug": "etablissement-stable",
            "count": 45,
            "share": 7.8
        },
        {
            "label": "Fraude fiscale",
            "slug": "fraude-fiscale",
            "count": 37,
            "share": 6.4
        },
        {
            "label": "Assistance administrative internationale",
            "slug": "assistance-administrative-internationale",
            "count": 36,
            "share": 6.3
        }
    ],
    "profile": {
        "id": "dividendes",
        "label": "Dividendes",
        "color": "#D6A561",
        "primary_operation": "qualification",
        "scope": {
            "definition": "Qualification et imposition à la source ou au bénéficiaire des distributions de bénéfices.",
            "exclude": [
                "intérêts",
                "seule application du régime mère-fille sans débat sur un dividende"
            ],
            "include": [
                "distribution de dividendes",
                "article 10 d’une convention",
                "retenue sur dividendes"
            ]
        },
        "assignment_quality_counts": {
            "CONTEXT_ONLY_ANCHORED": 142,
            "COURT_TEXT_ANCHORED": 198,
            "INHERITED_DOCUMENTARY_INDEX": 6,
            "LEGAL_SCOPE_REVIEWED": 4
        },
        "axes": [
            {
                "method": "atlas-editorial-taxonomy-2.3.0",
                "operation": "qualification",
                "share": 1,
                "status": "EDITORIAL_MANUAL"
            },
            {
                "method": "atlas-documentary-relations-4.0.0",
                "operation": "repartition",
                "share": 0.9284,
                "status": "DOCUMENTARY_ASSOCIATION"
            },
            {
                "method": "atlas-documentary-relations-4.0.0",
                "operation": "calcul",
                "share": 0.8252,
                "status": "DOCUMENTARY_ASSOCIATION"
            }
        ],
        "related": [
            {
                "slug": "retenue-a-la-source",
                "label": "Retenue à la source",
                "shared": 247,
                "jaccard": 0.37255,
                "lift": 2.89595
            },
            {
                "slug": "impot-sur-les-societes",
                "label": "Impôt sur les sociétés",
                "shared": 243,
                "jaccard": 0.26073,
                "lift": 1.9339
            },
            {
                "slug": "conventions-fiscales",
                "label": "Conventions fiscales",
                "shared": 234,
                "jaccard": 0.21273,
                "lift": 1.56136
            },
            {
                "slug": "residence-fiscale",
                "label": "Résidence fiscale",
                "shared": 178,
                "jaccard": 0.21216,
                "lift": 1.75217
            },
            {
                "slug": "fiscalite-de-l-union-europeenne",
                "label": "Fiscalité de l’Union européenne",
                "shared": 162,
                "jaccard": 0.22689,
                "lift": 2.02214
            },
            {
                "slug": "impot-sur-le-revenu",
                "label": "Impôt sur le revenu",
                "shared": 155,
                "jaccard": 0.15122,
                "lift": 1.22613
            },
            {
                "slug": "territorialite-de-l-impot",
                "label": "Territorialité de l’impôt",
                "shared": 131,
                "jaccard": 0.22982,
                "lift": 2.45045
            },
            {
                "slug": "beneficiaire-effectif",
                "label": "Bénéficiaire effectif",
                "shared": 84,
                "jaccard": 0.20792,
                "lift": 3.99652
            },
            {
                "slug": "etablissement-stable",
                "label": "Établissement stable",
                "shared": 63,
                "jaccard": 0.07935,
                "lift": 0.81586
            },
            {
                "slug": "elimination-des-doubles-impositions",
                "label": "Élimination des doubles impositions",
                "shared": 62,
                "jaccard": 0.1452,
                "lift": 2.92859
            }
        ],
        "citation_flows": [
            {
                "direction": "outgoing",
                "slug": "retenue-a-la-source",
                "label": "Retenue à la source",
                "count": 66,
                "weight": 1.59202
            },
            {
                "direction": "incoming",
                "slug": "retenue-a-la-source",
                "label": "Retenue à la source",
                "count": 66,
                "weight": 1.5751
            },
            {
                "direction": "outgoing",
                "slug": "impot-sur-les-societes",
                "label": "Impôt sur les sociétés",
                "count": 62,
                "weight": 1.49852
            },
            {
                "direction": "incoming",
                "slug": "conventions-fiscales",
                "label": "Conventions fiscales",
                "count": 57,
                "weight": 1.44483
            },
            {
                "direction": "outgoing",
                "slug": "fiscalite-de-l-union-europeenne",
                "label": "Fiscalité de l’Union européenne",
                "count": 52,
                "weight": 1.2941
            },
            {
                "direction": "incoming",
                "slug": "impot-sur-les-societes",
                "label": "Impôt sur les sociétés",
                "count": 55,
                "weight": 1.25175
            },
            {
                "direction": "incoming",
                "slug": "fiscalite-de-l-union-europeenne",
                "label": "Fiscalité de l’Union européenne",
                "count": 46,
                "weight": 1.15787
            },
            {
                "direction": "incoming",
                "slug": "territorialite-de-l-impot",
                "label": "Territorialité de l’impôt",
                "count": 46,
                "weight": 1.10446
            },
            {
                "direction": "outgoing",
                "slug": "conventions-fiscales",
                "label": "Conventions fiscales",
                "count": 42,
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