{
    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-24T19:43:10+00:00",
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        "slug": "interets",
        "label": "Intérêts"
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        "year_start": "1982",
        "year_end": "2026",
        "court_count": 15,
        "country_count": 38
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            "year": 2021,
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            "year": 2025,
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            "year": 2026,
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            "label": "TA de Montreuil",
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            "label": "CAA de Douai",
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            "label": "CAA de Bordeaux",
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            "label": "CAA de Toulouse",
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            "label": "TA de Paris",
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        {
            "label": "TA de Strasbourg",
            "value": "TA de Strasbourg",
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        {
            "label": "TA de Nice",
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        {
            "label": "Turquie",
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            "label": "France",
            "value": "france",
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        },
        {
            "label": "Suisse",
            "value": "suisse",
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            "label": "Inde",
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            "label": "Espagne",
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        {
            "label": "Allemagne",
            "value": "allemagne",
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            "label": "Thaïlande",
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            "label": "Italie",
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            "label": "Royaume-Uni",
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            "label": "États-Unis",
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        {
            "label": "Singapour",
            "value": "singapour",
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        {
            "label": "Belgique",
            "value": "belgique",
            "count": 4
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        {
            "label": "Mexique",
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            "label": "Portugal",
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            "label": "Roumanie",
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            "label": "Argentine",
            "value": "argentine",
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        {
            "label": "Luxembourg",
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        {
            "label": "Corée du Sud",
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            "label": "Japon",
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        {
            "label": "Maroc",
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        {
            "label": "Pologne",
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            "label": "Tunisie",
            "value": "tunisie",
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        {
            "label": "Philippines",
            "value": "philippines",
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            "label": "Indonésie",
            "value": "indonesie",
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            "label": "Suède",
            "value": "suede",
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        {
            "label": "Irlande",
            "value": "irlande",
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        {
            "label": "Maurice",
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            "label": "Canada",
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            "label": "République tchèque",
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            "label": "Slovaquie",
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            "label": "Iran",
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                "label": "CGI, art. 57",
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                "label": "CGI, art. 212",
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            {
                "label": "CGI, art. 119 bis",
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                "label": "Convention fiscale France - Chine",
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            {
                "label": "Convention fiscale France - Turquie",
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                "label": "Convention fiscale France–Brésil",
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            {
                "label": "Convention fiscale France–Espagne",
                "count": 7
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            {
                "label": "Convention fiscale France–Inde",
                "count": 7
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            {
                "label": "Convention fiscale France–Thaïlande",
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            "share": 81.7
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            "share": 60
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            "share": 28.7
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}