{
    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-25T19:00:23+00:00",
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        "slug": "exit-tax",
        "label": "Exit tax"
    },
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        "year_end": "2026",
        "court_count": 7,
        "country_count": 12
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            "year": 1999,
            "count": 1
        },
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            "year": 2004,
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        },
        {
            "year": 2006,
            "count": 2
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            "year": 2007,
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            "year": 2010,
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        {
            "year": 2011,
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        {
            "year": 2012,
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        {
            "year": 2013,
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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": 2023,
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        {
            "year": 2024,
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        {
            "year": 2025,
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        {
            "year": 2026,
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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": "CAA de Paris",
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            "label": "TA de Montreuil",
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        {
            "label": "CAA de Versailles",
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            "label": "Conseil constitutionnel",
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            "label": "CAA de Lyon",
            "value": "CAA de Lyon",
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            "label": "Suisse",
            "value": "suisse",
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            "label": "Allemagne",
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        {
            "label": "Luxembourg",
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        {
            "label": "France",
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        {
            "label": "Italie",
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        {
            "label": "Australie",
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        {
            "label": "Irlande",
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        {
            "label": "Pays-Bas",
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            "label": "Royaume-Uni",
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            "label": "Belgique",
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        {
            "label": "Pologne",
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            "label": "États-Unis",
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                "label": "CGI, art. 167 bis",
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                "label": "TFUE, art. 49",
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                "label": "Traité CE, art. 43",
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                "label": "TFUE, art. 267",
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            {
                "label": "CGI, art. 167",
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            {
                "label": "TFUE, art. 43",
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            {
                "label": "Code de la sécurité sociale, art. L. 136-6",
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                "label": "Convention fiscale France–Suisse",
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            {
                "label": "Convention fiscale France - Suisse",
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            {
                "label": "Convention fiscale France - Luxembourg",
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            {
                "label": "Convention fiscale France–Luxembourg",
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                "label": "Convention de Vienne sur le droit des traités",
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            {
                "label": "Convention fiscale Allemagne–Suisse",
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            {
                "label": "Convention fiscale Luxembourg–Suisse",
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            "label": "Plus-values internationales",
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            "label": "Prélèvements sociaux et mobilité internationale",
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            "label": "Résidence fiscale",
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            "label": "Élimination des doubles impositions",
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            "label": "Fraude fiscale",
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            "label": "Fiscalité patrimoniale",
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        {
            "label": "Pensions",
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        {
            "label": "Bénéfices des entreprises",
            "slug": "benefices-des-entreprises",
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        {
            "label": "Abus de droit et montages artificiels",
            "slug": "abus-de-droit-et-montages-artificiels",
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    ],
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        "color": "#A58BE2",
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            "exclude": [
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            "COURT_TEXT_ANCHORED": 1,
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}