{
    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-26T09:38:12+00:00",
    "theme": {
        "slug": "reclamation-et-contentieux-fiscal",
        "label": "Réclamation et contentieux fiscal"
    },
    "statistics": {
        "count": 1145,
        "year_start": "1967",
        "year_end": "2026",
        "court_count": 51,
        "country_count": 79
    },
    "years": [
        {
            "year": 1967,
            "count": 1
        },
        {
            "year": 1968,
            "count": 4
        },
        {
            "year": 1969,
            "count": 1
        },
        {
            "year": 1970,
            "count": 2
        },
        {
            "year": 1971,
            "count": 2
        },
        {
            "year": 1975,
            "count": 2
        },
        {
            "year": 1976,
            "count": 1
        },
        {
            "year": 1978,
            "count": 3
        },
        {
            "year": 1979,
            "count": 1
        },
        {
            "year": 1980,
            "count": 1
        },
        {
            "year": 1981,
            "count": 3
        },
        {
            "year": 1982,
            "count": 1
        },
        {
            "year": 1983,
            "count": 2
        },
        {
            "year": 1984,
            "count": 2
        },
        {
            "year": 1986,
            "count": 3
        },
        {
            "year": 1988,
            "count": 5
        },
        {
            "year": 1989,
            "count": 6
        },
        {
            "year": 1990,
            "count": 13
        },
        {
            "year": 1991,
            "count": 9
        },
        {
            "year": 1992,
            "count": 11
        },
        {
            "year": 1993,
            "count": 9
        },
        {
            "year": 1994,
            "count": 4
        },
        {
            "year": 1995,
            "count": 12
        },
        {
            "year": 1996,
            "count": 6
        },
        {
            "year": 1997,
            "count": 7
        },
        {
            "year": 1998,
            "count": 6
        },
        {
            "year": 1999,
            "count": 8
        },
        {
            "year": 2000,
            "count": 3
        },
        {
            "year": 2001,
            "count": 10
        },
        {
            "year": 2002,
            "count": 8
        },
        {
            "year": 2003,
            "count": 3
        },
        {
            "year": 2004,
            "count": 5
        },
        {
            "year": 2005,
            "count": 5
        },
        {
            "year": 2006,
            "count": 11
        },
        {
            "year": 2007,
            "count": 15
        },
        {
            "year": 2008,
            "count": 17
        },
        {
            "year": 2009,
            "count": 22
        },
        {
            "year": 2010,
            "count": 31
        },
        {
            "year": 2011,
            "count": 33
        },
        {
            "year": 2012,
            "count": 41
        },
        {
            "year": 2013,
            "count": 17
        },
        {
            "year": 2014,
            "count": 22
        },
        {
            "year": 2015,
            "count": 34
        },
        {
            "year": 2016,
            "count": 45
        },
        {
            "year": 2017,
            "count": 35
        },
        {
            "year": 2018,
            "count": 31
        },
        {
            "year": 2019,
            "count": 24
        },
        {
            "year": 2020,
            "count": 38
        },
        {
            "year": 2021,
            "count": 29
        },
        {
            "year": 2022,
            "count": 57
        },
        {
            "year": 2023,
            "count": 72
        },
        {
            "year": 2024,
            "count": 107
        },
        {
            "year": 2025,
            "count": 102
        },
        {
            "year": 2026,
            "count": 203
        }
    ],
    "jurisdictions": [
        {
            "label": "Conseil d'État",
            "value": "Conseil d'État",
            "count": 347
        },
        {
            "label": "CAA de Paris",
            "value": "CAA de Paris",
            "count": 182
        },
        {
            "label": "Cour de justice de l'Union européenne",
            "value": "Cour de justice de l'Union européenne",
            "count": 110
        },
        {
            "label": "Cour de cassation",
            "value": "Cour de cassation",
            "count": 86
        },
        {
            "label": "CAA de Versailles",
            "value": "CAA de Versailles",
            "count": 76
        },
        {
            "label": "TA de Montreuil",
            "value": "TA de Montreuil",
            "count": 55
        },
        {
            "label": "CAA de Marseille",
            "value": "CAA de Marseille",
            "count": 46
        },
        {
            "label": "CAA de Lyon",
            "value": "CAA de Lyon",
            "count": 38
        },
        {
            "label": "CAA de Nancy",
            "value": "CAA de Nancy",
            "count": 28
        },
        {
            "label": "Conseil constitutionnel",
            "value": "Conseil constitutionnel",
            "count": 21
        },
        {
            "label": "CAA de Bordeaux",
            "value": "CAA de Bordeaux",
            "count": 19
        },
        {
            "label": "TA de Paris",
            "value": "TA de Paris",
            "count": 15
        },
        {
            "label": "CAA de Toulouse",
            "value": "CAA de Toulouse",
            "count": 14
        },
        {
            "label": "CAA de Nantes",
            "value": "CAA de Nantes",
            "count": 13
        },
        {
            "label": "Cour de cassation, chambre commerciale",
            "value": "Cour de cassation, chambre commerciale",
            "count": 10
        },
        {
            "label": "Cour européenne des droits de l'homme",
            "value": "Cour européenne des droits de l'homme",
            "count": 10
        },
        {
            "label": "CA de Paris",
            "value": "CA de Paris",
            "count": 8
        },
        {
            "label": "CAA de Douai",
            "value": "CAA de Douai",
            "count": 8
        },
        {
            "label": "Cour de cassation, chambre criminelle",
            "value": "Cour de cassation, chambre criminelle",
            "count": 5
        },
        {
            "label": "TJ de Paris",
            "value": "TJ de Paris",
            "count": 4
        },
        {
            "label": "TA de Cergy-Pontoise",
            "value": "TA de Cergy-Pontoise",
            "count": 4
        },
        {
            "label": "TA de Versailles",
            "value": "TA de Versailles",
            "count": 4
        },
        {
            "label": "TA de Nantes",
            "value": "TA de Nantes",
            "count": 3
        },
        {
            "label": "TA de Rennes",
            "value": "TA de Rennes",
            "count": 3
        },
        {
            "label": "TA de Nice",
            "value": "TA de Nice",
            "count": 2
        },
        {
            "label": "TA de Châlons-en-Champagne",
            "value": "TA de Châlons-en-Champagne",
            "count": 2
        },
        {
            "label": "TA de Lyon",
            "value": "TA de Lyon",
            "count": 2
        },
        {
            "label": "TA de Montpellier",
            "value": "TA de Montpellier",
            "count": 2
        },
        {
            "label": "TA de Toulon",
            "value": "TA de Toulon",
            "count": 2
        },
        {
            "label": "TA de Marseille",
            "value": "TA de Marseille",
            "count": 2
        },
        {
            "label": "TA de Grenoble",
            "value": "TA de Grenoble",
            "count": 2
        },
        {
            "label": "TA de Melun",
            "value": "TA de Melun",
            "count": 2
        },
        {
            "label": "TA de Polynésie française",
            "value": "TA de Polynésie française",
            "count": 2
        },
        {
            "label": "Cour de cassation (avis)",
            "value": "Cour de cassation (avis)",
            "count": 1
        },
        {
            "label": "Section du Contentieux",
            "value": "Section du Contentieux",
            "count": 1
        },
        {
            "label": "Conseil d'État, juge des référés",
            "value": "Conseil d'État, juge des référés",
            "count": 1
        },
        {
            "label": "Cour d'appel de Poitiers",
            "value": "Cour d'appel de Poitiers",
            "count": 1
        },
        {
            "label": "TJ de Toulouse",
            "value": "TJ de Toulouse",
            "count": 1
        },
        {
            "label": "TA de Pau",
            "value": "TA de Pau",
            "count": 1
        },
        {
            "label": "Tribunal des conflits",
            "value": "Tribunal des conflits",
            "count": 1
        },
        {
            "label": "TA de Dijon",
            "value": "TA de Dijon",
            "count": 1
        },
        {
            "label": "TA de Strasbourg",
            "value": "TA de Strasbourg",
            "count": 1
        },
        {
            "label": "CA de Montpellier",
            "value": "CA de Montpellier",
            "count": 1
        },
        {
            "label": "Cour d'appel de Toulouse",
            "value": "Cour d'appel de Toulouse",
            "count": 1
        },
        {
            "label": "Cour d'appel de Douai",
            "value": "Cour d'appel de Douai",
            "count": 1
        },
        {
            "label": "TA de Guadeloupe",
            "value": "TA de Guadeloupe",
            "count": 1
        },
        {
            "label": "TJ de Draguignan",
            "value": "TJ de Draguignan",
            "count": 1
        },
        {
            "label": "TJ de Grasse",
            "value": "TJ de Grasse",
            "count": 1
        },
        {
            "label": "TA de Lille",
            "value": "TA de Lille",
            "count": 1
        },
        {
            "label": "Tribunal administratif de Lyon",
            "value": "Tribunal administratif de Lyon",
            "count": 1
        }
    ],
    "countries": [
        {
            "label": "France",
            "value": "france",
            "count": 131
        },
        {
            "label": "Suisse",
            "value": "suisse",
            "count": 77
        },
        {
            "label": "Luxembourg",
            "value": "luxembourg",
            "count": 66
        },
        {
            "label": "Belgique",
            "value": "belgique",
            "count": 59
        },
        {
            "label": "États-Unis",
            "value": "etats-unis",
            "count": 56
        },
        {
            "label": "Royaume-Uni",
            "value": "royaume-uni",
            "count": 54
        },
        {
            "label": "Italie",
            "value": "italie",
            "count": 35
        },
        {
            "label": "Allemagne",
            "value": "allemagne",
            "count": 32
        },
        {
            "label": "Irlande",
            "value": "irlande",
            "count": 28
        },
        {
            "label": "Chine",
            "value": "chine",
            "count": 27
        },
        {
            "label": "Espagne",
            "value": "espagne",
            "count": 24
        },
        {
            "label": "Pays-Bas",
            "value": "pays-bas",
            "count": 19
        },
        {
            "label": "Turquie",
            "value": "turquie",
            "count": 17
        },
        {
            "label": "Maroc",
            "value": "maroc",
            "count": 15
        },
        {
            "label": "Portugal",
            "value": "portugal",
            "count": 11
        },
        {
            "label": "Monaco",
            "value": "monaco",
            "count": 9
        },
        {
            "label": "Brésil",
            "value": "bresil",
            "count": 9
        },
        {
            "label": "Tunisie",
            "value": "tunisie",
            "count": 9
        },
        {
            "label": "Chypre",
            "value": "chypre",
            "count": 9
        },
        {
            "label": "Roumanie",
            "value": "roumanie",
            "count": 8
        },
        {
            "label": "Algérie",
            "value": "algerie",
            "count": 8
        },
        {
            "label": "Pologne",
            "value": "pologne",
            "count": 8
        },
        {
            "label": "Canada",
            "value": "canada",
            "count": 7
        },
        {
            "label": "Mexique",
            "value": "mexique",
            "count": 7
        },
        {
            "label": "Israël",
            "value": "israel",
            "count": 7
        },
        {
            "label": "Inde",
            "value": "inde",
            "count": 6
        },
        {
            "label": "Danemark",
            "value": "danemark",
            "count": 6
        },
        {
            "label": "Hong Kong",
            "value": "hong-kong",
            "count": 6
        },
        {
            "label": "Thaïlande",
            "value": "thailande",
            "count": 5
        },
        {
            "label": "Singapour",
            "value": "singapour",
            "count": 5
        },
        {
            "label": "Nouvelle-Calédonie",
            "value": "nouvelle-caledonie",
            "count": 5
        },
        {
            "label": "Corée du Sud",
            "value": "coree-du-sud",
            "count": 4
        },
        {
            "label": "Japon",
            "value": "japon",
            "count": 4
        },
        {
            "label": "Union européenne",
            "value": "union-europeenne",
            "count": 3
        },
        {
            "label": "Indonésie",
            "value": "indonesie",
            "count": 2
        },
        {
            "label": "Norvège",
            "value": "norvege",
            "count": 2
        },
        {
            "label": "Slovénie",
            "value": "slovenie",
            "count": 2
        },
        {
            "label": "République tchèque",
            "value": "republique-tcheque",
            "count": 2
        },
        {
            "label": "Slovaquie",
            "value": "slovaquie",
            "count": 2
        },
        {
            "label": "Argentine",
            "value": "argentine",
            "count": 2
        },
        {
            "label": "Togo",
            "value": "togo",
            "count": 2
        },
        {
            "label": "Andorre",
            "value": "andorre",
            "count": 2
        },
        {
            "label": "Émirats arabes unis",
            "value": "emirats-arabes-unis",
            "count": 2
        },
        {
            "label": "Mauritanie",
            "value": "mauritanie",
            "count": 2
        },
        {
            "label": "Philippines",
            "value": "philippines",
            "count": 2
        },
        {
            "label": "Nouvelle-Zélande",
            "value": "nouvelle-zelande",
            "count": 2
        },
        {
            "label": "Madagascar",
            "value": "madagascar",
            "count": 2
        },
        {
            "label": "Liban",
            "value": "liban",
            "count": 2
        },
        {
            "label": "Lettonie",
            "value": "lettonie",
            "count": 2
        },
        {
            "label": "Bahamas",
            "value": "bahamas",
            "count": 2
        },
        {
            "label": "Suède",
            "value": "suede",
            "count": 2
        },
        {
            "label": "Polynésie française",
            "value": "polynesie-francaise",
            "count": 2
        },
        {
            "label": "Islande",
            "value": "islande",
            "count": 1
        },
        {
            "label": "Iran",
            "value": "iran",
            "count": 1
        },
        {
            "label": "Sénégal",
            "value": "senegal",
            "count": 1
        },
        {
            "label": "Arabie saoudite",
            "value": "arabie-saoudite",
            "count": 1
        },
        {
            "label": "Kenya",
            "value": "kenya",
            "count": 1
        },
        {
            "label": "Malte",
            "value": "malte",
            "count": 1
        },
        {
            "label": "Venezuela",
            "value": "venezuela",
            "count": 1
        },
        {
            "label": "États tiers",
            "value": "etats-tiers",
            "count": 1
        },
        {
            "label": "Pakistan",
            "value": "pakistan",
            "count": 1
        },
        {
            "label": "Maurice",
            "value": "maurice",
            "count": 1
        },
        {
            "label": "Égypte",
            "value": "egypte",
            "count": 1
        },
        {
            "label": "Afrique du Sud",
            "value": "afrique-du-sud",
            "count": 1
        },
        {
            "label": "Côte d’Ivoire",
            "value": "cote-divoire",
            "count": 1
        },
        {
            "label": "Belize",
            "value": "belize",
            "count": 1
        },
        {
            "label": "Gabon",
            "value": "gabon",
            "count": 1
        },
        {
            "label": "Taïwan",
            "value": "taiwan",
            "count": 1
        },
        {
            "label": "Guernesey",
            "value": "guernesey",
            "count": 1
        },
        {
            "label": "Australie",
            "value": "australie",
            "count": 1
        },
        {
            "label": "Bulgarie",
            "value": "bulgarie",
            "count": 1
        },
        {
            "label": "Autriche",
            "value": "autriche",
            "count": 1
        },
        {
            "label": "Guadeloupe",
            "value": "guadeloupe",
            "count": 1
        },
        {
            "label": "Saint-Martin",
            "value": "saint-martin",
            "count": 1
        },
        {
            "label": "Lituanie",
            "value": "lituanie",
            "count": 1
        },
        {
            "label": "Jersey",
            "value": "jersey",
            "count": 1
        },
        {
            "label": "Russie",
            "value": "russie",
            "count": 1
        },
        {
            "label": "République du Congo",
            "value": "republique-du-congo",
            "count": 1
        },
        {
            "label": "Ukraine",
            "value": "ukraine",
            "count": 1
        }
    ],
    "references": {
        "articles": [
            {
                "label": "CJA, art. L. 761-1",
                "count": 702
            },
            {
                "label": "CGI, art. 119 bis",
                "count": 147
            },
            {
                "label": "CGI, art. 209",
                "count": 145
            },
            {
                "label": "TFUE, art. 63",
                "count": 119
            },
            {
                "label": "LPF, art. L. 80 A",
                "count": 110
            },
            {
                "label": "CGI, art. 1729",
                "count": 106
            },
            {
                "label": "CGI, art. 4 B",
                "count": 105
            },
            {
                "label": "CGI, art. 4 A",
                "count": 100
            }
        ],
        "conventions": [
            {
                "label": "Convention européenne des droits de l’homme",
                "count": 159
            },
            {
                "label": "Convention fiscale France–Suisse",
                "count": 99
            },
            {
                "label": "Convention fiscale France–Luxembourg",
                "count": 71
            },
            {
                "label": "Convention fiscale France–États-Unis",
                "count": 63
            },
            {
                "label": "Convention fiscale France–Belgique",
                "count": 58
            },
            {
                "label": "Convention fiscale France - Suisse",
                "count": 56
            },
            {
                "label": "Convention fiscale France–Royaume-Uni",
                "count": 55
            },
            {
                "label": "Convention fiscale France - Luxembourg",
                "count": 52
            }
        ]
    },
    "related_themes": [
        {
            "label": "Preuve fiscale",
            "slug": "preuve-fiscale",
            "count": 581,
            "share": 50.7
        },
        {
            "label": "Impôt sur les sociétés",
            "slug": "impot-sur-les-societes",
            "count": 415,
            "share": 36.2
        },
        {
            "label": "Conventions fiscales",
            "slug": "conventions-fiscales",
            "count": 394,
            "share": 34.4
        },
        {
            "label": "Contrôle fiscal et garanties procédurales",
            "slug": "controle-fiscal-et-garanties-procedurales",
            "count": 388,
            "share": 33.9
        },
        {
            "label": "Fiscalité de l’Union européenne",
            "slug": "fiscalite-de-lunion-europeenne",
            "count": 363,
            "share": 31.7
        },
        {
            "label": "Impôt sur le revenu",
            "slug": "impot-sur-le-revenu",
            "count": 339,
            "share": 29.6
        },
        {
            "label": "Dividendes",
            "slug": "dividendes",
            "count": 290,
            "share": 25.3
        },
        {
            "label": "Retenue à la source",
            "slug": "retenue-a-la-source",
            "count": 286,
            "share": 25
        },
        {
            "label": "Territorialité de l’impôt",
            "slug": "territorialite-de-limpot",
            "count": 280,
            "share": 24.5
        },
        {
            "label": "Non-discrimination",
            "slug": "non-discrimination",
            "count": 251,
            "share": 21.9
        },
        {
            "label": "Bénéfices des entreprises",
            "slug": "benefices-des-entreprises",
            "count": 161,
            "share": 14.1
        },
        {
            "label": "Résidence fiscale",
            "slug": "residence-fiscale",
            "count": 157,
            "share": 13.7
        },
        {
            "label": "Élimination des doubles impositions",
            "slug": "elimination-des-doubles-impositions",
            "count": 152,
            "share": 13.3
        },
        {
            "label": "Établissement stable",
            "slug": "etablissement-stable",
            "count": 135,
            "share": 11.8
        },
        {
            "label": "Fraude fiscale",
            "slug": "fraude-fiscale",
            "count": 123,
            "share": 10.7
        },
        {
            "label": "Taxe sur la valeur ajoutée",
            "slug": "taxe-sur-la-valeur-ajoutee",
            "count": 94,
            "share": 8.2
        },
        {
            "label": "Abus de droit et montages artificiels",
            "slug": "abus-de-droit-et-montages-artificiels",
            "count": 91,
            "share": 7.9
        },
        {
            "label": "Prix de transfert",
            "slug": "prix-de-transfert",
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