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    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-24T04:58:51+00:00",
    "theme": {
        "slug": "etablissement-stable",
        "label": "Établissement stable"
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        "count": 301,
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        "year_end": "2026",
        "court_count": 28,
        "country_count": 45
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            "year": 1968,
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            "year": 1980,
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            "year": 1983,
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        {
            "year": 1984,
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        {
            "year": 1985,
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        {
            "year": 1990,
            "count": 2
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        {
            "year": 1991,
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        {
            "year": 1992,
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        {
            "year": 1993,
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        {
            "year": 1994,
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        {
            "year": 1995,
            "count": 1
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        {
            "year": 1996,
            "count": 1
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        {
            "year": 1997,
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        {
            "year": 1998,
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        {
            "year": 1999,
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            "year": 2000,
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        {
            "year": 2001,
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            "year": 2002,
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            "year": 2003,
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            "year": 2004,
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        {
            "year": 2005,
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        {
            "year": 2006,
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        {
            "year": 2007,
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        {
            "year": 2008,
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        {
            "year": 2009,
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        {
            "year": 2010,
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        {
            "year": 2011,
            "count": 10
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        {
            "year": 2012,
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        {
            "year": 2013,
            "count": 6
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        {
            "year": 2014,
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        {
            "year": 2015,
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        {
            "year": 2016,
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        {
            "year": 2017,
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        {
            "year": 2018,
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        {
            "year": 2019,
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        {
            "year": 2020,
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        {
            "year": 2021,
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        {
            "year": 2022,
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        {
            "year": 2023,
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        {
            "year": 2024,
            "count": 29
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        {
            "year": 2025,
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        },
        {
            "year": 2026,
            "count": 45
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            "label": "Conseil d'État",
            "value": "Conseil d'État",
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        },
        {
            "label": "CAA de Paris",
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        {
            "label": "Cour de justice de l'Union européenne",
            "value": "Cour de justice de l'Union européenne",
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        },
        {
            "label": "Cour de cassation",
            "value": "Cour de cassation",
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        },
        {
            "label": "CAA de Marseille",
            "value": "CAA de Marseille",
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        },
        {
            "label": "CAA de Nancy",
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        {
            "label": "CAA de Lyon",
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        {
            "label": "CAA de Versailles",
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        {
            "label": "CAA de Toulouse",
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        },
        {
            "label": "CAA de Bordeaux",
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        {
            "label": "CAA de Nantes",
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            "label": "TA de Paris",
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        {
            "label": "TA de Nantes",
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        {
            "label": "CA de Paris",
            "value": "CA de Paris",
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        {
            "label": "CAA de Douai",
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        {
            "label": "Cour de cassation, chambre criminelle",
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        },
        {
            "label": "TA de Nice",
            "value": "TA de Nice",
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        },
        {
            "label": "TA de Montreuil",
            "value": "TA de Montreuil",
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        },
        {
            "label": "TA de Toulon",
            "value": "TA de Toulon",
            "count": 2
        },
        {
            "label": "TA de Nîmes",
            "value": "TA de Nîmes",
            "count": 2
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        {
            "label": "TA de Versailles",
            "value": "TA de Versailles",
            "count": 1
        },
        {
            "label": "Cour d'appel de Besançon",
            "value": "Cour d'appel de Besançon",
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        {
            "label": "TA de Lille",
            "value": "TA de Lille",
            "count": 1
        },
        {
            "label": "TA de Cergy-Pontoise",
            "value": "TA de Cergy-Pontoise",
            "count": 1
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        {
            "label": "TA de Châlons-en-Champagne",
            "value": "TA de Châlons-en-Champagne",
            "count": 1
        },
        {
            "label": "Cour d'appel de Toulouse",
            "value": "Cour d'appel de Toulouse",
            "count": 1
        },
        {
            "label": "TA de Melun",
            "value": "TA de Melun",
            "count": 1
        },
        {
            "label": "CA de Metz",
            "value": "CA de Metz",
            "count": 1
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            "label": "Luxembourg",
            "value": "luxembourg",
            "count": 24
        },
        {
            "label": "Irlande",
            "value": "irlande",
            "count": 23
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        {
            "label": "Royaume-Uni",
            "value": "royaume-uni",
            "count": 23
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        {
            "label": "Suisse",
            "value": "suisse",
            "count": 23
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        {
            "label": "France",
            "value": "france",
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        },
        {
            "label": "Belgique",
            "value": "belgique",
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        },
        {
            "label": "Espagne",
            "value": "espagne",
            "count": 12
        },
        {
            "label": "États-Unis",
            "value": "etats-unis",
            "count": 11
        },
        {
            "label": "Portugal",
            "value": "portugal",
            "count": 11
        },
        {
            "label": "Allemagne",
            "value": "allemagne",
            "count": 8
        },
        {
            "label": "Nouvelle-Calédonie",
            "value": "nouvelle-caledonie",
            "count": 7
        },
        {
            "label": "Italie",
            "value": "italie",
            "count": 7
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        {
            "label": "Pologne",
            "value": "pologne",
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            "label": "Chine",
            "value": "chine",
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        {
            "label": "Inde",
            "value": "inde",
            "count": 3
        },
        {
            "label": "Singapour",
            "value": "singapour",
            "count": 3
        },
        {
            "label": "Thaïlande",
            "value": "thailande",
            "count": 3
        },
        {
            "label": "Tunisie",
            "value": "tunisie",
            "count": 3
        },
        {
            "label": "Maroc",
            "value": "maroc",
            "count": 3
        },
        {
            "label": "Chypre",
            "value": "chypre",
            "count": 3
        },
        {
            "label": "Hong Kong",
            "value": "hong-kong",
            "count": 3
        },
        {
            "label": "Danemark",
            "value": "danemark",
            "count": 3
        },
        {
            "label": "Philippines",
            "value": "philippines",
            "count": 2
        },
        {
            "label": "Venezuela",
            "value": "venezuela",
            "count": 2
        },
        {
            "label": "Slovaquie",
            "value": "slovaquie",
            "count": 2
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        {
            "label": "Pays-Bas",
            "value": "pays-bas",
            "count": 2
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        {
            "label": "Grèce",
            "value": "grece",
            "count": 2
        },
        {
            "label": "Israël",
            "value": "israel",
            "count": 2
        },
        {
            "label": "Roumanie",
            "value": "roumanie",
            "count": 2
        },
        {
            "label": "Algérie",
            "value": "algerie",
            "count": 2
        },
        {
            "label": "Lituanie",
            "value": "lituanie",
            "count": 2
        },
        {
            "label": "Autriche",
            "value": "autriche",
            "count": 1
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        {
            "label": "Équateur",
            "value": "equateur",
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        {
            "label": "Brésil",
            "value": "bresil",
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        {
            "label": "Canada",
            "value": "canada",
            "count": 1
        },
        {
            "label": "Russie",
            "value": "russie",
            "count": 1
        },
        {
            "label": "Bulgarie",
            "value": "bulgarie",
            "count": 1
        },
        {
            "label": "Panama",
            "value": "panama",
            "count": 1
        },
        {
            "label": "Gabon",
            "value": "gabon",
            "count": 1
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        {
            "label": "Andorre",
            "value": "andorre",
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        {
            "label": "Japon",
            "value": "japon",
            "count": 1
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        {
            "label": "Lettonie",
            "value": "lettonie",
            "count": 1
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        {
            "label": "Liban",
            "value": "liban",
            "count": 1
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        {
            "label": "Maurice",
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            "count": 1
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        {
            "label": "Sénégal",
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            "count": 1
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    ],
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                "label": "CJA, art. L. 761-1",
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                "label": "CGI, art. 209",
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                "label": "CGI, art. 1728",
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                "label": "Constitution, art. 55",
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                "label": "LPF, art. L. 16 B",
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                "label": "CGI, art. 259",
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                "label": "LPF, art. L. 169",
                "count": 45
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            {
                "label": "Convention fiscale, art. 7",
                "count": 33
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                "label": "Convention européenne des droits de l’homme",
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                "label": "Convention fiscale France–Luxembourg",
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                "label": "Convention fiscale France–Royaume-Uni",
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                "label": "Convention fiscale France–Suisse",
                "count": 25
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            {
                "label": "Convention fiscale France - Royaume-Uni",
                "count": 20
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            {
                "label": "Convention fiscale France - Luxembourg",
                "count": 20
            },
            {
                "label": "Convention fiscale France - Suisse",
                "count": 17
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            {
                "label": "Convention fiscale France–Portugal",
                "count": 16
            }
        ]
    },
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            "label": "Impôt sur les sociétés",
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            "share": 68.1
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        {
            "label": "Territorialité de l’impôt",
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            "share": 65.1
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            "label": "Preuve fiscale",
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            "share": 57.5
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            "share": 55.1
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            "label": "Contrôle fiscal et garanties procédurales",
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            "share": 47.5
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            "share": 43.9
        },
        {
            "label": "Impôt sur le revenu",
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            "count": 82,
            "share": 27.2
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        {
            "label": "Fiscalité de l’Union européenne",
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            "share": 24.9
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            "label": "TVA internationale",
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            "share": 24.6
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        {
            "label": "Taxe sur la valeur ajoutée",
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            "share": 17.6
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            "share": 15
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            "label": "Résidence fiscale",
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            "share": 11.3
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            "share": 8.6
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            "share": 8
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            "label": "Siège de direction effective",
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            "share": 8
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            "label": "Assistance administrative internationale",
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            "share": 8
        },
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            "label": "Sociétés de personnes et entités transparentes",
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            "COURT_TEXT_ANCHORED": 385,
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