{
    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-24T20:58:17+00:00",
    "theme": {
        "slug": "elimination-des-doubles-impositions",
        "label": "Élimination des doubles impositions"
    },
    "statistics": {
        "count": 320,
        "year_start": "1968",
        "year_end": "2026",
        "court_count": 26,
        "country_count": 59
    },
    "years": [
        {
            "year": 1968,
            "count": 2
        },
        {
            "year": 1976,
            "count": 1
        },
        {
            "year": 1980,
            "count": 1
        },
        {
            "year": 1983,
            "count": 1
        },
        {
            "year": 1984,
            "count": 1
        },
        {
            "year": 1986,
            "count": 1
        },
        {
            "year": 1989,
            "count": 1
        },
        {
            "year": 1990,
            "count": 2
        },
        {
            "year": 1991,
            "count": 1
        },
        {
            "year": 1992,
            "count": 1
        },
        {
            "year": 1993,
            "count": 1
        },
        {
            "year": 1996,
            "count": 4
        },
        {
            "year": 1998,
            "count": 1
        },
        {
            "year": 1999,
            "count": 3
        },
        {
            "year": 2000,
            "count": 2
        },
        {
            "year": 2001,
            "count": 1
        },
        {
            "year": 2002,
            "count": 3
        },
        {
            "year": 2003,
            "count": 2
        },
        {
            "year": 2004,
            "count": 3
        },
        {
            "year": 2005,
            "count": 2
        },
        {
            "year": 2006,
            "count": 9
        },
        {
            "year": 2007,
            "count": 9
        },
        {
            "year": 2008,
            "count": 13
        },
        {
            "year": 2009,
            "count": 9
        },
        {
            "year": 2010,
            "count": 4
        },
        {
            "year": 2011,
            "count": 15
        },
        {
            "year": 2012,
            "count": 13
        },
        {
            "year": 2013,
            "count": 5
        },
        {
            "year": 2014,
            "count": 12
        },
        {
            "year": 2015,
            "count": 16
        },
        {
            "year": 2016,
            "count": 6
        },
        {
            "year": 2017,
            "count": 12
        },
        {
            "year": 2018,
            "count": 7
        },
        {
            "year": 2019,
            "count": 9
        },
        {
            "year": 2020,
            "count": 6
        },
        {
            "year": 2021,
            "count": 9
        },
        {
            "year": 2022,
            "count": 14
        },
        {
            "year": 2023,
            "count": 18
        },
        {
            "year": 2024,
            "count": 25
        },
        {
            "year": 2025,
            "count": 29
        },
        {
            "year": 2026,
            "count": 46
        }
    ],
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        {
            "label": "Cour de justice de l'Union européenne",
            "value": "Cour de justice de l'Union européenne",
            "count": 94
        },
        {
            "label": "Conseil d'État",
            "value": "Conseil d'État",
            "count": 80
        },
        {
            "label": "CAA de Paris",
            "value": "CAA de Paris",
            "count": 47
        },
        {
            "label": "CAA de Versailles",
            "value": "CAA de Versailles",
            "count": 37
        },
        {
            "label": "CAA de Lyon",
            "value": "CAA de Lyon",
            "count": 11
        },
        {
            "label": "TA de Montreuil",
            "value": "TA de Montreuil",
            "count": 9
        },
        {
            "label": "CAA de Marseille",
            "value": "CAA de Marseille",
            "count": 6
        },
        {
            "label": "TA de Paris",
            "value": "TA de Paris",
            "count": 5
        },
        {
            "label": "CAA de Nancy",
            "value": "CAA de Nancy",
            "count": 5
        },
        {
            "label": "CAA de Bordeaux",
            "value": "CAA de Bordeaux",
            "count": 4
        },
        {
            "label": "TA de Nantes",
            "value": "TA de Nantes",
            "count": 3
        },
        {
            "label": "Conseil constitutionnel",
            "value": "Conseil constitutionnel",
            "count": 2
        },
        {
            "label": "TA de Versailles",
            "value": "TA de Versailles",
            "count": 2
        },
        {
            "label": "CAA de Toulouse",
            "value": "CAA de Toulouse",
            "count": 2
        },
        {
            "label": "TA de Melun",
            "value": "TA de Melun",
            "count": 2
        },
        {
            "label": "TA de Lyon",
            "value": "TA de Lyon",
            "count": 1
        },
        {
            "label": "TA de Toulon",
            "value": "TA de Toulon",
            "count": 1
        },
        {
            "label": "TA de Pau",
            "value": "TA de Pau",
            "count": 1
        },
        {
            "label": "TA de Marseille",
            "value": "TA de Marseille",
            "count": 1
        },
        {
            "label": "CA de Paris",
            "value": "CA de Paris",
            "count": 1
        },
        {
            "label": "CAA de Nantes",
            "value": "CAA de Nantes",
            "count": 1
        },
        {
            "label": "TA de Besançon",
            "value": "TA de Besançon",
            "count": 1
        },
        {
            "label": "TA de Poitiers",
            "value": "TA de Poitiers",
            "count": 1
        },
        {
            "label": "CAA de Douai",
            "value": "CAA de Douai",
            "count": 1
        },
        {
            "label": "TA de Grenoble",
            "value": "TA de Grenoble",
            "count": 1
        },
        {
            "label": "CA de Metz",
            "value": "CA de Metz",
            "count": 1
        }
    ],
    "countries": [
        {
            "label": "France",
            "value": "france",
            "count": 37
        },
        {
            "label": "Italie",
            "value": "italie",
            "count": 32
        },
        {
            "label": "Allemagne",
            "value": "allemagne",
            "count": 29
        },
        {
            "label": "Belgique",
            "value": "belgique",
            "count": 29
        },
        {
            "label": "Chine",
            "value": "chine",
            "count": 28
        },
        {
            "label": "Royaume-Uni",
            "value": "royaume-uni",
            "count": 26
        },
        {
            "label": "Luxembourg",
            "value": "luxembourg",
            "count": 24
        },
        {
            "label": "États-Unis",
            "value": "etats-unis",
            "count": 23
        },
        {
            "label": "Turquie",
            "value": "turquie",
            "count": 20
        },
        {
            "label": "Suisse",
            "value": "suisse",
            "count": 18
        },
        {
            "label": "Pays-Bas",
            "value": "pays-bas",
            "count": 15
        },
        {
            "label": "Brésil",
            "value": "bresil",
            "count": 12
        },
        {
            "label": "Espagne",
            "value": "espagne",
            "count": 12
        },
        {
            "label": "Japon",
            "value": "japon",
            "count": 11
        },
        {
            "label": "Portugal",
            "value": "portugal",
            "count": 9
        },
        {
            "label": "Irlande",
            "value": "irlande",
            "count": 9
        },
        {
            "label": "Singapour",
            "value": "singapour",
            "count": 8
        },
        {
            "label": "Inde",
            "value": "inde",
            "count": 7
        },
        {
            "label": "Argentine",
            "value": "argentine",
            "count": 7
        },
        {
            "label": "Danemark",
            "value": "danemark",
            "count": 7
        },
        {
            "label": "Canada",
            "value": "canada",
            "count": 6
        },
        {
            "label": "Corée du Sud",
            "value": "coree-du-sud",
            "count": 5
        },
        {
            "label": "Maroc",
            "value": "maroc",
            "count": 5
        },
        {
            "label": "Mexique",
            "value": "mexique",
            "count": 5
        },
        {
            "label": "Pologne",
            "value": "pologne",
            "count": 5
        },
        {
            "label": "Thaïlande",
            "value": "thailande",
            "count": 5
        },
        {
            "label": "Tunisie",
            "value": "tunisie",
            "count": 5
        },
        {
            "label": "Roumanie",
            "value": "roumanie",
            "count": 4
        },
        {
            "label": "Nouvelle-Zélande",
            "value": "nouvelle-zelande",
            "count": 4
        },
        {
            "label": "Hong Kong",
            "value": "hong-kong",
            "count": 4
        },
        {
            "label": "Autriche",
            "value": "autriche",
            "count": 3
        },
        {
            "label": "Australie",
            "value": "australie",
            "count": 3
        },
        {
            "label": "Togo",
            "value": "togo",
            "count": 3
        },
        {
            "label": "Indonésie",
            "value": "indonesie",
            "count": 3
        },
        {
            "label": "Union européenne",
            "value": "union-europeenne",
            "count": 3
        },
        {
            "label": "Norvège",
            "value": "norvege",
            "count": 2
        },
        {
            "label": "Slovénie",
            "value": "slovenie",
            "count": 2
        },
        {
            "label": "République tchèque",
            "value": "republique-tcheque",
            "count": 2
        },
        {
            "label": "Slovaquie",
            "value": "slovaquie",
            "count": 2
        },
        {
            "label": "Cameroun",
            "value": "cameroun",
            "count": 2
        },
        {
            "label": "Philippines",
            "value": "philippines",
            "count": 2
        },
        {
            "label": "Algérie",
            "value": "algerie",
            "count": 2
        },
        {
            "label": "Chili",
            "value": "chili",
            "count": 2
        },
        {
            "label": "Lituanie",
            "value": "lituanie",
            "count": 2
        },
        {
            "label": "Finlande",
            "value": "finlande",
            "count": 2
        },
        {
            "label": "Émirats arabes unis",
            "value": "emirats-arabes-unis",
            "count": 2
        },
        {
            "label": "Islande",
            "value": "islande",
            "count": 1
        },
        {
            "label": "Iran",
            "value": "iran",
            "count": 1
        },
        {
            "label": "Vietnam",
            "value": "vietnam",
            "count": 1
        },
        {
            "label": "Kenya",
            "value": "kenya",
            "count": 1
        },
        {
            "label": "Arabie saoudite",
            "value": "arabie-saoudite",
            "count": 1
        },
        {
            "label": "États tiers",
            "value": "etats-tiers",
            "count": 1
        },
        {
            "label": "Pakistan",
            "value": "pakistan",
            "count": 1
        },
        {
            "label": "Liban",
            "value": "liban",
            "count": 1
        },
        {
            "label": "Panama",
            "value": "panama",
            "count": 1
        },
        {
            "label": "Suède",
            "value": "suede",
            "count": 1
        },
        {
            "label": "Kazakhstan",
            "value": "kazakhstan",
            "count": 1
        },
        {
            "label": "Russie",
            "value": "russie",
            "count": 1
        },
        {
            "label": "Venezuela",
            "value": "venezuela",
            "count": 1
        }
    ],
    "references": {
        "articles": [
            {
                "label": "CJA, art. L. 761-1",
                "count": 183
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            {
                "label": "Traité CE, art. 56",
                "count": 62
            },
            {
                "label": "TFUE, art. 63",
                "count": 52
            },
            {
                "label": "CGI, art. 4 A",
                "count": 50
            },
            {
                "label": "Traité CE, art. 234",
                "count": 44
            },
            {
                "label": "TFUE, art. 267",
                "count": 42
            },
            {
                "label": "LPF, art. L. 80 A",
                "count": 39
            },
            {
                "label": "Constitution, art. 55",
                "count": 37
            }
        ],
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            {
                "label": "Convention fiscale France–Italie",
                "count": 31
            },
            {
                "label": "Convention européenne des droits de l’homme",
                "count": 29
            },
            {
                "label": "Convention fiscale France–Chine",
                "count": 28
            },
            {
                "label": "Convention fiscale France–Belgique",
                "count": 25
            },
            {
                "label": "Convention fiscale France–Allemagne",
                "count": 23
            },
            {
                "label": "Convention fiscale France - Chine",
                "count": 23
            },
            {
                "label": "Convention fiscale France–États-Unis",
                "count": 23
            },
            {
                "label": "Convention fiscale France - Italie",
                "count": 23
            }
        ]
    },
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        {
            "label": "Conventions fiscales",
            "slug": "conventions-fiscales",
            "count": 191,
            "share": 59.7
        },
        {
            "label": "Impôt sur les sociétés",
            "slug": "impot-sur-les-societes",
            "count": 165,
            "share": 51.6
        },
        {
            "label": "Fiscalité de l’Union européenne",
            "slug": "fiscalite-de-lunion-europeenne",
            "count": 152,
            "share": 47.5
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        {
            "label": "Réclamation et contentieux fiscal",
            "slug": "reclamation-et-contentieux-fiscal",
            "count": 152,
            "share": 47.5
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        {
            "label": "Dividendes",
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            "count": 133,
            "share": 41.6
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        {
            "label": "Non-discrimination",
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            "count": 132,
            "share": 41.3
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        {
            "label": "Impôt sur le revenu",
            "slug": "impot-sur-le-revenu",
            "count": 124,
            "share": 38.8
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        {
            "label": "Preuve fiscale",
            "slug": "preuve-fiscale",
            "count": 116,
            "share": 36.3
        },
        {
            "label": "Territorialité de l’impôt",
            "slug": "territorialite-de-limpot",
            "count": 90,
            "share": 28.1
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        {
            "label": "Retenue à la source",
            "slug": "retenue-a-la-source",
            "count": 85,
            "share": 26.6
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        {
            "label": "Contrôle fiscal et garanties procédurales",
            "slug": "controle-fiscal-et-garanties-procedurales",
            "count": 67,
            "share": 20.9
        },
        {
            "label": "Régime mère-fille",
            "slug": "regime-mere-fille",
            "count": 55,
            "share": 17.2
        },
        {
            "label": "Résidence fiscale",
            "slug": "residence-fiscale",
            "count": 40,
            "share": 12.5
        },
        {
            "label": "Revenus d’emploi",
            "slug": "revenus-demploi",
            "count": 38,
            "share": 11.9
        },
        {
            "label": "Intérêts",
            "slug": "interets",
            "count": 33,
            "share": 10.3
        },
        {
            "label": "Abus de droit et montages artificiels",
            "slug": "abus-de-droit-et-montages-artificiels",
            "count": 31,
            "share": 9.7
        },
        {
            "label": "Bénéfices des entreprises",
            "slug": "benefices-des-entreprises",
            "count": 29,
            "share": 9.1
        },
        {
            "label": "Établissement stable",
            "slug": "etablissement-stable",
            "count": 24,
            "share": 7.5
        },
        {
            "label": "Revenus immobiliers",
            "slug": "revenus-immobiliers",
            "count": 23,
            "share": 7.2
        },
        {
            "label": "Plus-values internationales",
            "slug": "plus-values-internationales",
            "count": 21,
            "share": 6.6
        }
    ],
    "profile": {
        "id": "elimination-des-doubles-impositions",
        "label": "Élimination des doubles impositions",
        "color": "#D57A8A",
        "primary_operation": "repartition",
        "scope": {
            "definition": "Mécanismes d’exemption, d’imputation ou de crédit destinés à neutraliser une double imposition juridique ou économique.",
            "exclude": [
                "seule attribution du droit d’imposer",
                "double charge alléguée sans mécanisme d’élimination"
            ],
            "include": [
                "crédit d’impôt étranger",
                "méthode d’exemption",
                "plafonnement de l’imputation"
            ]
        },
        "assignment_quality_counts": {
            "CONTEXT_ONLY_ANCHORED": 1,
            "COURT_TEXT_ANCHORED": 29,
            "INHERITED_DOCUMENTARY_INDEX": 108,
            "LEGAL_SCOPE_REVIEWED": 1
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        "axes": [
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                "method": "atlas-documentary-relations-4.0.0",
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                "share": 0.6741,
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        ],
        "related": [
            {
                "slug": "impot-sur-les-societes",
                "label": "Impôt sur les sociétés",
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                "jaccard": 0.11316,
                "lift": 1.96385
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                "slug": "residence-fiscale",
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                "jaccard": 0.08772,
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                "slug": "dividendes",
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            {
                "slug": "retenue-a-la-source",
                "label": "Retenue à la source",
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                "jaccard": 0.09048,
                "lift": 1.71228
            },
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                "slug": "fiscalite-de-l-union-europeenne",
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                "jaccard": 0.08483,
                "lift": 1.63438
            },
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                "slug": "etablissement-stable",
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                "jaccard": 0.05556,
                "lift": 1.10868
            },
            {
                "slug": "territorialite-de-l-impot",
                "label": "Territorialité de l’impôt",
                "shared": 31,
                "jaccard": 0.06754,
                "lift": 1.46012
            },
            {
                "slug": "beneficiaire-effectif",
                "label": "Bénéficiaire effectif",
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                "jaccard": 0.10359,
                "lift": 3.1148
            }
        ],
        "citation_flows": [
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                "direction": "incoming",
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                "slug": "impot-sur-le-revenu",
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                "direction": "outgoing",
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                "direction": "outgoing",
                "slug": "impot-sur-les-societes",
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                "direction": "incoming",
                "slug": "redevances",
                "label": "Redevances",
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                "weight": 0.25234
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            {
                "direction": "outgoing",
                "slug": "interets",
                "label": "Intérêts",
                "count": 7,
                "weight": 0.25159
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        ],
        "bridge_decisions": [
            {
                "id": "JP-581BF3CE51CD3F7CF413",
                "citation": "Conseil d'État, 2025-07-16, n° 495668",
                "date": "2025-07-16",
                "score": 0.98445,
                "axis_diversity": 6,
                "reference_degree": 1
            },
            {
                "id": "JP-62EA950F19D1BED1FADF",
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