{
    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-25T08:58:04+00:00",
    "theme": {
        "slug": "fraude-fiscale",
        "label": "Fraude fiscale"
    },
    "statistics": {
        "count": 282,
        "year_start": "1983",
        "year_end": "2026",
        "court_count": 33,
        "country_count": 33
    },
    "years": [
        {
            "year": 1983,
            "count": 1
        },
        {
            "year": 1990,
            "count": 1
        },
        {
            "year": 1991,
            "count": 1
        },
        {
            "year": 1992,
            "count": 1
        },
        {
            "year": 1993,
            "count": 1
        },
        {
            "year": 1994,
            "count": 1
        },
        {
            "year": 1996,
            "count": 2
        },
        {
            "year": 1997,
            "count": 3
        },
        {
            "year": 1998,
            "count": 5
        },
        {
            "year": 1999,
            "count": 4
        },
        {
            "year": 2000,
            "count": 4
        },
        {
            "year": 2001,
            "count": 6
        },
        {
            "year": 2002,
            "count": 5
        },
        {
            "year": 2003,
            "count": 2
        },
        {
            "year": 2004,
            "count": 4
        },
        {
            "year": 2005,
            "count": 6
        },
        {
            "year": 2006,
            "count": 8
        },
        {
            "year": 2007,
            "count": 8
        },
        {
            "year": 2008,
            "count": 5
        },
        {
            "year": 2009,
            "count": 5
        },
        {
            "year": 2010,
            "count": 18
        },
        {
            "year": 2011,
            "count": 12
        },
        {
            "year": 2012,
            "count": 14
        },
        {
            "year": 2013,
            "count": 9
        },
        {
            "year": 2015,
            "count": 5
        },
        {
            "year": 2016,
            "count": 14
        },
        {
            "year": 2017,
            "count": 11
        },
        {
            "year": 2018,
            "count": 6
        },
        {
            "year": 2019,
            "count": 9
        },
        {
            "year": 2020,
            "count": 5
        },
        {
            "year": 2021,
            "count": 6
        },
        {
            "year": 2022,
            "count": 14
        },
        {
            "year": 2023,
            "count": 19
        },
        {
            "year": 2024,
            "count": 19
        },
        {
            "year": 2025,
            "count": 19
        },
        {
            "year": 2026,
            "count": 29
        }
    ],
    "jurisdictions": [
        {
            "label": "Cour de cassation",
            "value": "Cour de cassation",
            "count": 86
        },
        {
            "label": "CAA de Paris",
            "value": "CAA de Paris",
            "count": 32
        },
        {
            "label": "Cour de justice de l'Union européenne",
            "value": "Cour de justice de l'Union européenne",
            "count": 26
        },
        {
            "label": "Cour de cassation, chambre criminelle",
            "value": "Cour de cassation, chambre criminelle",
            "count": 24
        },
        {
            "label": "Conseil d'État",
            "value": "Conseil d'État",
            "count": 20
        },
        {
            "label": "CAA de Lyon",
            "value": "CAA de Lyon",
            "count": 11
        },
        {
            "label": "Conseil constitutionnel",
            "value": "Conseil constitutionnel",
            "count": 10
        },
        {
            "label": "Cour de cassation, chambre commerciale",
            "value": "Cour de cassation, chambre commerciale",
            "count": 7
        },
        {
            "label": "CAA de Bordeaux",
            "value": "CAA de Bordeaux",
            "count": 7
        },
        {
            "label": "CA de Paris",
            "value": "CA de Paris",
            "count": 7
        },
        {
            "label": "CAA de Marseille",
            "value": "CAA de Marseille",
            "count": 6
        },
        {
            "label": "CAA de Versailles",
            "value": "CAA de Versailles",
            "count": 6
        },
        {
            "label": "CAA de Douai",
            "value": "CAA de Douai",
            "count": 5
        },
        {
            "label": "TA de Paris",
            "value": "TA de Paris",
            "count": 4
        },
        {
            "label": "CAA de Toulouse",
            "value": "CAA de Toulouse",
            "count": 4
        },
        {
            "label": "CAA de Nancy",
            "value": "CAA de Nancy",
            "count": 3
        },
        {
            "label": "Cour d'appel de Toulouse",
            "value": "Cour d'appel de Toulouse",
            "count": 2
        },
        {
            "label": "Cour européenne des droits de l'homme",
            "value": "Cour européenne des droits de l'homme",
            "count": 2
        },
        {
            "label": "Cour d'appel de Poitiers",
            "value": "Cour d'appel de Poitiers",
            "count": 2
        },
        {
            "label": "TA de Rennes",
            "value": "TA de Rennes",
            "count": 2
        },
        {
            "label": "TA de Lyon",
            "value": "TA de Lyon",
            "count": 2
        },
        {
            "label": "CAA de Nantes",
            "value": "CAA de Nantes",
            "count": 2
        },
        {
            "label": "TA de Cergy-Pontoise",
            "value": "TA de Cergy-Pontoise",
            "count": 2
        },
        {
            "label": "TA de Pau",
            "value": "TA de Pau",
            "count": 1
        },
        {
            "label": "Cour d'appel de Besançon",
            "value": "Cour d'appel de Besançon",
            "count": 1
        },
        {
            "label": "CA d'Aix-en-Provence",
            "value": "CA d'Aix-en-Provence",
            "count": 1
        },
        {
            "label": "TA de Nîmes",
            "value": "TA de Nîmes",
            "count": 1
        },
        {
            "label": "TA de Dijon",
            "value": "TA de Dijon",
            "count": 1
        },
        {
            "label": "TA de Toulon",
            "value": "TA de Toulon",
            "count": 1
        },
        {
            "label": "TA de Châlons-en-Champagne",
            "value": "TA de Châlons-en-Champagne",
            "count": 1
        },
        {
            "label": "CA de Montpellier",
            "value": "CA de Montpellier",
            "count": 1
        },
        {
            "label": "TJ de Paris",
            "value": "TJ de Paris",
            "count": 1
        },
        {
            "label": "TA de Poitiers",
            "value": "TA de Poitiers",
            "count": 1
        }
    ],
    "countries": [
        {
            "label": "Suisse",
            "value": "suisse",
            "count": 19
        },
        {
            "label": "Luxembourg",
            "value": "luxembourg",
            "count": 19
        },
        {
            "label": "France",
            "value": "france",
            "count": 13
        },
        {
            "label": "Royaume-Uni",
            "value": "royaume-uni",
            "count": 10
        },
        {
            "label": "Irlande",
            "value": "irlande",
            "count": 8
        },
        {
            "label": "Belgique",
            "value": "belgique",
            "count": 7
        },
        {
            "label": "Espagne",
            "value": "espagne",
            "count": 5
        },
        {
            "label": "États-Unis",
            "value": "etats-unis",
            "count": 5
        },
        {
            "label": "Maroc",
            "value": "maroc",
            "count": 3
        },
        {
            "label": "Danemark",
            "value": "danemark",
            "count": 3
        },
        {
            "label": "Italie",
            "value": "italie",
            "count": 2
        },
        {
            "label": "Chypre",
            "value": "chypre",
            "count": 2
        },
        {
            "label": "Allemagne",
            "value": "allemagne",
            "count": 2
        },
        {
            "label": "Madagascar",
            "value": "madagascar",
            "count": 2
        },
        {
            "label": "Lituanie",
            "value": "lituanie",
            "count": 2
        },
        {
            "label": "Portugal",
            "value": "portugal",
            "count": 2
        },
        {
            "label": "Islande",
            "value": "islande",
            "count": 1
        },
        {
            "label": "Norvège",
            "value": "norvege",
            "count": 1
        },
        {
            "label": "Slovénie",
            "value": "slovenie",
            "count": 1
        },
        {
            "label": "Lettonie",
            "value": "lettonie",
            "count": 1
        },
        {
            "label": "Malte",
            "value": "malte",
            "count": 1
        },
        {
            "label": "Liban",
            "value": "liban",
            "count": 1
        },
        {
            "label": "Algérie",
            "value": "algerie",
            "count": 1
        },
        {
            "label": "Suède",
            "value": "suede",
            "count": 1
        },
        {
            "label": "Pologne",
            "value": "pologne",
            "count": 1
        },
        {
            "label": "Finlande",
            "value": "finlande",
            "count": 1
        },
        {
            "label": "Andorre",
            "value": "andorre",
            "count": 1
        },
        {
            "label": "Israël",
            "value": "israel",
            "count": 1
        },
        {
            "label": "Bahamas",
            "value": "bahamas",
            "count": 1
        },
        {
            "label": "Pays-Bas",
            "value": "pays-bas",
            "count": 1
        },
        {
            "label": "Hongrie",
            "value": "hongrie",
            "count": 1
        },
        {
            "label": "Tunisie",
            "value": "tunisie",
            "count": 1
        },
        {
            "label": "Panama",
            "value": "panama",
            "count": 1
        }
    ],
    "references": {
        "articles": [
            {
                "label": "CJA, art. L. 761-1",
                "count": 104
            },
            {
                "label": "CGI, art. 1729",
                "count": 80
            },
            {
                "label": "LPF, art. L. 16 B",
                "count": 76
            },
            {
                "label": "CGI, art. 1741",
                "count": 53
            },
            {
                "label": "CEDH, art. 6",
                "count": 51
            },
            {
                "label": "LPF, art. L. 169",
                "count": 46
            },
            {
                "label": "Code de procédure pénale, art. 1",
                "count": 44
            },
            {
                "label": "LPF, art. L. 16",
                "count": 44
            }
        ],
        "conventions": [
            {
                "label": "Convention européenne des droits de l’homme",
                "count": 96
            },
            {
                "label": "Convention fiscale France–Luxembourg",
                "count": 30
            },
            {
                "label": "Convention fiscale France–Suisse",
                "count": 23
            },
            {
                "label": "Convention fiscale France - Luxembourg",
                "count": 14
            },
            {
                "label": "Convention fiscale France–Royaume-Uni",
                "count": 13
            },
            {
                "label": "Convention fiscale France - Suisse",
                "count": 13
            },
            {
                "label": "Convention fiscale France–Belgique",
                "count": 10
            },
            {
                "label": "Convention fiscale France–Tunisie",
                "count": 7
            }
        ]
    },
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        {
            "label": "Preuve fiscale",
            "slug": "preuve-fiscale",
            "count": 220,
            "share": 78
        },
        {
            "label": "Contrôle fiscal et garanties procédurales",
            "slug": "controle-fiscal-et-garanties-procedurales",
            "count": 175,
            "share": 62.1
        },
        {
            "label": "Réclamation et contentieux fiscal",
            "slug": "reclamation-et-contentieux-fiscal",
            "count": 123,
            "share": 43.6
        },
        {
            "label": "Impôt sur le revenu",
            "slug": "impot-sur-le-revenu",
            "count": 104,
            "share": 36.9
        },
        {
            "label": "Impôt sur les sociétés",
            "slug": "impot-sur-les-societes",
            "count": 88,
            "share": 31.2
        },
        {
            "label": "Territorialité de l’impôt",
            "slug": "territorialite-de-limpot",
            "count": 75,
            "share": 26.6
        },
        {
            "label": "Conventions fiscales",
            "slug": "conventions-fiscales",
            "count": 65,
            "share": 23
        },
        {
            "label": "Fiscalité de l’Union européenne",
            "slug": "fiscalite-de-lunion-europeenne",
            "count": 63,
            "share": 22.3
        },
        {
            "label": "Établissement stable",
            "slug": "etablissement-stable",
            "count": 53,
            "share": 18.8
        },
        {
            "label": "Résidence fiscale",
            "slug": "residence-fiscale",
            "count": 49,
            "share": 17.4
        },
        {
            "label": "Abus de droit et montages artificiels",
            "slug": "abus-de-droit-et-montages-artificiels",
            "count": 48,
            "share": 17
        },
        {
            "label": "Bénéfices des entreprises",
            "slug": "benefices-des-entreprises",
            "count": 42,
            "share": 14.9
        },
        {
            "label": "Taxe sur la valeur ajoutée",
            "slug": "taxe-sur-la-valeur-ajoutee",
            "count": 39,
            "share": 13.8
        },
        {
            "label": "Dividendes",
            "slug": "dividendes",
            "count": 37,
            "share": 13.1
        },
        {
            "label": "Comptes et actifs à l’étranger",
            "slug": "comptes-et-actifs-a-letranger",
            "count": 35,
            "share": 12.4
        },
        {
            "label": "TVA internationale",
            "slug": "tva-internationale",
            "count": 32,
            "share": 11.3
        },
        {
            "label": "Assistance administrative internationale",
            "slug": "assistance-administrative-internationale",
            "count": 31,
            "share": 11
        },
        {
            "label": "Non-discrimination",
            "slug": "non-discrimination",
            "count": 31,
            "share": 11
        },
        {
            "label": "États non coopératifs et régimes fiscaux privilégiés",
            "slug": "etats-non-cooperatifs-et-regimes-fiscaux-privilegies",
            "count": 28,
            "share": 9.9
        },
        {
            "label": "Retenue à la source",
            "slug": "retenue-a-la-source",
            "count": 21,
            "share": 7.4
        }
    ],
    "profile": {
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        "label": "Fraude fiscale",
        "color": "#5FB0D6",
        "primary_operation": "controle",
        "scope": {
            "definition": "Caractérisation, poursuite ou répression d’un comportement frauduleux portant sur l’impôt.",
            "exclude": [
                "seul titre d’une loi relative à la fraude",
                "simple erreur ou manquement déclaratif sans fraude qualifiée"
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            "include": [
                "élément matériel ou intentionnel de fraude",
                "poursuites pénales fiscales",
                "présomption de fraude examinée par le juge"
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            "COURT_TEXT_ANCHORED": 94,
            "INHERITED_DOCUMENTARY_INDEX": 3,
            "LEGAL_SCOPE_REVIEWED": 10
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        "axes": [
            {
                "method": "atlas-editorial-taxonomy-2.3.0",
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                "status": "EDITORIAL_MANUAL"
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                "method": "atlas-documentary-relations-4.0.0",
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                "share": 0.7356,
                "status": "DOCUMENTARY_ASSOCIATION"
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                "method": "atlas-documentary-relations-4.0.0",
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                "status": "DOCUMENTARY_ASSOCIATION"
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            {
                "slug": "impot-sur-le-revenu",
                "label": "Impôt sur le revenu",
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                "jaccard": 0.1153,
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                "slug": "conventions-fiscales",
                "label": "Conventions fiscales",
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                "jaccard": 0.05647,
                "lift": 0.82269
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                "jaccard": 0.06171,
                "lift": 0.9592
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                "slug": "preuve-fiscale",
                "label": "Preuve fiscale",
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                "jaccard": 0.11059,
                "lift": 2.07321
            },
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                "slug": "taxe-sur-la-valeur-ajoutee",
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                "jaccard": 0.09859,
                "lift": 1.87804
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                "slug": "etablissement-stable",
                "label": "Établissement stable",
                "shared": 39,
                "jaccard": 0.06056,
                "lift": 1.00437
            },
            {
                "slug": "fiscalite-de-l-union-europeenne",
                "label": "Fiscalité de l’Union européenne",
                "shared": 39,
                "jaccard": 0.05882,
                "lift": 0.96809
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                "slug": "dividendes",
                "label": "Dividendes",
                "shared": 29,
                "jaccard": 0.05835,
                "lift": 1.08185
            },
            {
                "slug": "retenue-a-la-source",
                "label": "Retenue à la source",
                "shared": 26,
                "jaccard": 0.03662,
                "lift": 0.60621
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        ],
        "citation_flows": [
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                "direction": "incoming",
                "slug": "impot-sur-le-revenu",
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                "direction": "outgoing",
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                "weight": 0.29524
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                "direction": "outgoing",
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                "direction": "outgoing",
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                "weight": 0.17976
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            {
                "direction": "outgoing",
                "slug": "trusts-et-fiducies",
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                "weight": 0.16925
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            {
                "direction": "outgoing",
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                "label": "Plus-values internationales",
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                "weight": 0.15833
            },
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                "direction": "incoming",
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                "weight": 0.15417
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                "weight": 0.15139
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                "date": "2019-02-26",
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                "axis_diversity": 8,
                "reference_degree": 0
            }
        ]
    }
}