{
    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-24T22:06:03+00:00",
    "theme": {
        "slug": "fiscalite-de-lunion-europeenne",
        "label": "Fiscalité de l’Union européenne"
    },
    "statistics": {
        "count": 815,
        "year_start": "1985",
        "year_end": "2026",
        "court_count": 31,
        "country_count": 52
    },
    "years": [
        {
            "year": 1985,
            "count": 2
        },
        {
            "year": 1986,
            "count": 1
        },
        {
            "year": 1988,
            "count": 1
        },
        {
            "year": 1990,
            "count": 1
        },
        {
            "year": 1992,
            "count": 2
        },
        {
            "year": 1993,
            "count": 3
        },
        {
            "year": 1994,
            "count": 1
        },
        {
            "year": 1995,
            "count": 9
        },
        {
            "year": 1996,
            "count": 3
        },
        {
            "year": 1997,
            "count": 7
        },
        {
            "year": 1998,
            "count": 5
        },
        {
            "year": 1999,
            "count": 11
        },
        {
            "year": 2000,
            "count": 11
        },
        {
            "year": 2001,
            "count": 7
        },
        {
            "year": 2002,
            "count": 8
        },
        {
            "year": 2003,
            "count": 9
        },
        {
            "year": 2004,
            "count": 10
        },
        {
            "year": 2005,
            "count": 12
        },
        {
            "year": 2006,
            "count": 24
        },
        {
            "year": 2007,
            "count": 23
        },
        {
            "year": 2008,
            "count": 34
        },
        {
            "year": 2009,
            "count": 23
        },
        {
            "year": 2010,
            "count": 27
        },
        {
            "year": 2011,
            "count": 25
        },
        {
            "year": 2012,
            "count": 34
        },
        {
            "year": 2013,
            "count": 28
        },
        {
            "year": 2014,
            "count": 26
        },
        {
            "year": 2015,
            "count": 43
        },
        {
            "year": 2016,
            "count": 25
        },
        {
            "year": 2017,
            "count": 27
        },
        {
            "year": 2018,
            "count": 35
        },
        {
            "year": 2019,
            "count": 28
        },
        {
            "year": 2020,
            "count": 37
        },
        {
            "year": 2021,
            "count": 21
        },
        {
            "year": 2022,
            "count": 32
        },
        {
            "year": 2023,
            "count": 34
        },
        {
            "year": 2024,
            "count": 43
        },
        {
            "year": 2025,
            "count": 62
        },
        {
            "year": 2026,
            "count": 81
        }
    ],
    "jurisdictions": [
        {
            "label": "Cour de justice de l'Union européenne",
            "value": "Cour de justice de l'Union européenne",
            "count": 341
        },
        {
            "label": "Conseil d'État",
            "value": "Conseil d'État",
            "count": 144
        },
        {
            "label": "CAA de Paris",
            "value": "CAA de Paris",
            "count": 85
        },
        {
            "label": "CAA de Versailles",
            "value": "CAA de Versailles",
            "count": 62
        },
        {
            "label": "Cour de cassation",
            "value": "Cour de cassation",
            "count": 30
        },
        {
            "label": "CAA de Marseille",
            "value": "CAA de Marseille",
            "count": 28
        },
        {
            "label": "CAA de Lyon",
            "value": "CAA de Lyon",
            "count": 25
        },
        {
            "label": "TA de Montreuil",
            "value": "TA de Montreuil",
            "count": 22
        },
        {
            "label": "CAA de Nancy",
            "value": "CAA de Nancy",
            "count": 15
        },
        {
            "label": "CAA de Bordeaux",
            "value": "CAA de Bordeaux",
            "count": 7
        },
        {
            "label": "CAA de Toulouse",
            "value": "CAA de Toulouse",
            "count": 7
        },
        {
            "label": "CAA de Douai",
            "value": "CAA de Douai",
            "count": 6
        },
        {
            "label": "CA de Paris",
            "value": "CA de Paris",
            "count": 5
        },
        {
            "label": "TA de Paris",
            "value": "TA de Paris",
            "count": 5
        },
        {
            "label": "CAA de Nantes",
            "value": "CAA de Nantes",
            "count": 5
        },
        {
            "label": "Conseil constitutionnel",
            "value": "Conseil constitutionnel",
            "count": 5
        },
        {
            "label": "Cour de cassation, chambre commerciale",
            "value": "Cour de cassation, chambre commerciale",
            "count": 3
        },
        {
            "label": "CA d'Aix-en-Provence",
            "value": "CA d'Aix-en-Provence",
            "count": 3
        },
        {
            "label": "TA de Nantes",
            "value": "TA de Nantes",
            "count": 3
        },
        {
            "label": "TA de Lyon",
            "value": "TA de Lyon",
            "count": 2
        },
        {
            "label": "TA de Versailles",
            "value": "TA de Versailles",
            "count": 2
        },
        {
            "label": "Cour de cassation (avis)",
            "value": "Cour de cassation (avis)",
            "count": 1
        },
        {
            "label": "Cour d'appel d'Orléans",
            "value": "Cour d'appel d'Orléans",
            "count": 1
        },
        {
            "label": "TA de Marseille",
            "value": "TA de Marseille",
            "count": 1
        },
        {
            "label": "TA de Rennes",
            "value": "TA de Rennes",
            "count": 1
        },
        {
            "label": "TJ de Toulouse",
            "value": "TJ de Toulouse",
            "count": 1
        },
        {
            "label": "Cour européenne des droits de l'homme",
            "value": "Cour européenne des droits de l'homme",
            "count": 1
        },
        {
            "label": "TA de Montpellier",
            "value": "TA de Montpellier",
            "count": 1
        },
        {
            "label": "Cour d'appel de Douai",
            "value": "Cour d'appel de Douai",
            "count": 1
        },
        {
            "label": "Tribunal de l’Union européenne",
            "value": "Tribunal de l’Union européenne",
            "count": 1
        },
        {
            "label": "Cour administrative d’appel de Lyon",
            "value": "Cour administrative d’appel de Lyon",
            "count": 1
        }
    ],
    "countries": [
        {
            "label": "Belgique",
            "value": "belgique",
            "count": 69
        },
        {
            "label": "Luxembourg",
            "value": "luxembourg",
            "count": 59
        },
        {
            "label": "France",
            "value": "france",
            "count": 55
        },
        {
            "label": "Allemagne",
            "value": "allemagne",
            "count": 48
        },
        {
            "label": "Royaume-Uni",
            "value": "royaume-uni",
            "count": 37
        },
        {
            "label": "Suisse",
            "value": "suisse",
            "count": 34
        },
        {
            "label": "États-Unis",
            "value": "etats-unis",
            "count": 28
        },
        {
            "label": "Pays-Bas",
            "value": "pays-bas",
            "count": 27
        },
        {
            "label": "Italie",
            "value": "italie",
            "count": 26
        },
        {
            "label": "Irlande",
            "value": "irlande",
            "count": 17
        },
        {
            "label": "Espagne",
            "value": "espagne",
            "count": 15
        },
        {
            "label": "Pologne",
            "value": "pologne",
            "count": 9
        },
        {
            "label": "Portugal",
            "value": "portugal",
            "count": 9
        },
        {
            "label": "Chypre",
            "value": "chypre",
            "count": 8
        },
        {
            "label": "Danemark",
            "value": "danemark",
            "count": 8
        },
        {
            "label": "Monaco",
            "value": "monaco",
            "count": 7
        },
        {
            "label": "Suède",
            "value": "suede",
            "count": 6
        },
        {
            "label": "Japon",
            "value": "japon",
            "count": 6
        },
        {
            "label": "Chine",
            "value": "chine",
            "count": 5
        },
        {
            "label": "Nouvelle-Zélande",
            "value": "nouvelle-zelande",
            "count": 5
        },
        {
            "label": "Autriche",
            "value": "autriche",
            "count": 4
        },
        {
            "label": "Brésil",
            "value": "bresil",
            "count": 4
        },
        {
            "label": "Corée du Sud",
            "value": "coree-du-sud",
            "count": 4
        },
        {
            "label": "Malte",
            "value": "malte",
            "count": 4
        },
        {
            "label": "Finlande",
            "value": "finlande",
            "count": 4
        },
        {
            "label": "Union européenne",
            "value": "union-europeenne",
            "count": 4
        },
        {
            "label": "Australie",
            "value": "australie",
            "count": 3
        },
        {
            "label": "Canada",
            "value": "canada",
            "count": 3
        },
        {
            "label": "Maroc",
            "value": "maroc",
            "count": 3
        },
        {
            "label": "Turquie",
            "value": "turquie",
            "count": 3
        },
        {
            "label": "Slovaquie",
            "value": "slovaquie",
            "count": 3
        },
        {
            "label": "Maurice",
            "value": "maurice",
            "count": 3
        },
        {
            "label": "Mexique",
            "value": "mexique",
            "count": 3
        },
        {
            "label": "Norvège",
            "value": "norvege",
            "count": 2
        },
        {
            "label": "Argentine",
            "value": "argentine",
            "count": 2
        },
        {
            "label": "Cameroun",
            "value": "cameroun",
            "count": 2
        },
        {
            "label": "Algérie",
            "value": "algerie",
            "count": 2
        },
        {
            "label": "Chili",
            "value": "chili",
            "count": 2
        },
        {
            "label": "Panama",
            "value": "panama",
            "count": 2
        },
        {
            "label": "Grèce",
            "value": "grece",
            "count": 2
        },
        {
            "label": "Émirats arabes unis",
            "value": "emirats-arabes-unis",
            "count": 2
        },
        {
            "label": "Tunisie",
            "value": "tunisie",
            "count": 2
        },
        {
            "label": "Lituanie",
            "value": "lituanie",
            "count": 2
        },
        {
            "label": "Islande",
            "value": "islande",
            "count": 1
        },
        {
            "label": "Slovénie",
            "value": "slovenie",
            "count": 1
        },
        {
            "label": "Indonésie",
            "value": "indonesie",
            "count": 1
        },
        {
            "label": "Vietnam",
            "value": "vietnam",
            "count": 1
        },
        {
            "label": "Madagascar",
            "value": "madagascar",
            "count": 1
        },
        {
            "label": "États tiers",
            "value": "etats-tiers",
            "count": 1
        },
        {
            "label": "Lettonie",
            "value": "lettonie",
            "count": 1
        },
        {
            "label": "Roumanie",
            "value": "roumanie",
            "count": 1
        },
        {
            "label": "Hong Kong",
            "value": "hong-kong",
            "count": 1
        }
    ],
    "references": {
        "articles": [
            {
                "label": "CJA, art. L. 761-1",
                "count": 381
            },
            {
                "label": "TFUE, art. 63",
                "count": 210
            },
            {
                "label": "Traité CE, art. 56",
                "count": 173
            },
            {
                "label": "TFUE, art. 267",
                "count": 158
            },
            {
                "label": "Traité CE, art. 234",
                "count": 126
            },
            {
                "label": "TFUE, art. 49",
                "count": 125
            },
            {
                "label": "CGI, art. 119 bis",
                "count": 124
            },
            {
                "label": "TFUE, art. 65",
                "count": 107
            }
        ],
        "conventions": [
            {
                "label": "Convention européenne des droits de l’homme",
                "count": 81
            },
            {
                "label": "Convention fiscale France–Belgique",
                "count": 57
            },
            {
                "label": "Convention fiscale France–Luxembourg",
                "count": 54
            },
            {
                "label": "Convention fiscale France - Belgique",
                "count": 44
            },
            {
                "label": "Convention fiscale France - Luxembourg",
                "count": 42
            },
            {
                "label": "Convention fiscale France–Royaume-Uni",
                "count": 34
            },
            {
                "label": "Convention fiscale France–Suisse",
                "count": 31
            },
            {
                "label": "Convention fiscale France–États-Unis",
                "count": 24
            }
        ]
    },
    "related_themes": [
        {
            "label": "Non-discrimination",
            "slug": "non-discrimination",
            "count": 486,
            "share": 59.6
        },
        {
            "label": "Réclamation et contentieux fiscal",
            "slug": "reclamation-et-contentieux-fiscal",
            "count": 363,
            "share": 44.5
        },
        {
            "label": "Preuve fiscale",
            "slug": "preuve-fiscale",
            "count": 329,
            "share": 40.4
        },
        {
            "label": "Impôt sur les sociétés",
            "slug": "impot-sur-les-societes",
            "count": 287,
            "share": 35.2
        },
        {
            "label": "Dividendes",
            "slug": "dividendes",
            "count": 252,
            "share": 30.9
        },
        {
            "label": "Conventions fiscales",
            "slug": "conventions-fiscales",
            "count": 222,
            "share": 27.2
        },
        {
            "label": "Retenue à la source",
            "slug": "retenue-a-la-source",
            "count": 213,
            "share": 26.1
        },
        {
            "label": "Impôt sur le revenu",
            "slug": "impot-sur-le-revenu",
            "count": 186,
            "share": 22.8
        },
        {
            "label": "Contrôle fiscal et garanties procédurales",
            "slug": "controle-fiscal-et-garanties-procedurales",
            "count": 185,
            "share": 22.7
        },
        {
            "label": "Territorialité de l’impôt",
            "slug": "territorialite-de-limpot",
            "count": 167,
            "share": 20.5
        },
        {
            "label": "Élimination des doubles impositions",
            "slug": "elimination-des-doubles-impositions",
            "count": 152,
            "share": 18.7
        },
        {
            "label": "Abus de droit et montages artificiels",
            "slug": "abus-de-droit-et-montages-artificiels",
            "count": 100,
            "share": 12.3
        },
        {
            "label": "Régime mère-fille",
            "slug": "regime-mere-fille",
            "count": 100,
            "share": 12.3
        },
        {
            "label": "Assistance administrative internationale",
            "slug": "assistance-administrative-internationale",
            "count": 98,
            "share": 12
        },
        {
            "label": "TVA internationale",
            "slug": "tva-internationale",
            "count": 91,
            "share": 11.2
        },
        {
            "label": "Plus-values internationales",
            "slug": "plus-values-internationales",
            "count": 79,
            "share": 9.7
        },
        {
            "label": "Établissement stable",
            "slug": "etablissement-stable",
            "count": 77,
            "share": 9.4
        },
        {
            "label": "Taxe sur la valeur ajoutée",
            "slug": "taxe-sur-la-valeur-ajoutee",
            "count": 74,
            "share": 9.1
        },
        {
            "label": "Prélèvements sociaux et mobilité internationale",
            "slug": "prelevements-sociaux-et-mobilite-internationale",
            "count": 68,
            "share": 8.3
        },
        {
            "label": "Bénéfices des entreprises",
            "slug": "benefices-des-entreprises",
            "count": 67,
            "share": 8.2
        }
    ],
    "profile": []
}