{
    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-24T22:42:11+00:00",
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        "slug": "redevances",
        "label": "Redevances"
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    "statistics": {
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        "year_start": "1970",
        "year_end": "2026",
        "court_count": 14,
        "country_count": 34
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            "year": 1993,
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        {
            "year": 1995,
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            "year": 1997,
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        {
            "year": 1999,
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        {
            "year": 2002,
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        {
            "year": 2010,
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        {
            "year": 2012,
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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": 2019,
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        {
            "year": 2020,
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        {
            "year": 2021,
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            "year": 2022,
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        {
            "year": 2023,
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        {
            "year": 2024,
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        {
            "year": 2025,
            "count": 11
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        {
            "year": 2026,
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        }
    ],
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            "value": "Conseil d'État",
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            "label": "CAA de Paris",
            "value": "CAA de Paris",
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        },
        {
            "label": "CAA de Versailles",
            "value": "CAA de Versailles",
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        {
            "label": "CAA de Marseille",
            "value": "CAA de Marseille",
            "count": 6
        },
        {
            "label": "CAA de Lyon",
            "value": "CAA de Lyon",
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            "label": "TA de Montreuil",
            "value": "TA de Montreuil",
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            "label": "TA de Paris",
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            "label": "CAA de Douai",
            "value": "CAA de Douai",
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            "label": "CAA de Nancy",
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        {
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            "label": "TA de Marseille",
            "value": "TA de Marseille",
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        },
        {
            "label": "TA de Cergy-Pontoise",
            "value": "TA de Cergy-Pontoise",
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        {
            "label": "Cour de cassation",
            "value": "Cour de cassation",
            "count": 1
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        },
        {
            "label": "Turquie",
            "value": "turquie",
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        },
        {
            "label": "Royaume-Uni",
            "value": "royaume-uni",
            "count": 9
        },
        {
            "label": "Tunisie",
            "value": "tunisie",
            "count": 7
        },
        {
            "label": "États-Unis",
            "value": "etats-unis",
            "count": 7
        },
        {
            "label": "France",
            "value": "france",
            "count": 7
        },
        {
            "label": "Espagne",
            "value": "espagne",
            "count": 6
        },
        {
            "label": "Pays-Bas",
            "value": "pays-bas",
            "count": 6
        },
        {
            "label": "Brésil",
            "value": "bresil",
            "count": 5
        },
        {
            "label": "Canada",
            "value": "canada",
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        {
            "label": "Corée du Sud",
            "value": "coree-du-sud",
            "count": 4
        },
        {
            "label": "Japon",
            "value": "japon",
            "count": 4
        },
        {
            "label": "Malte",
            "value": "malte",
            "count": 4
        },
        {
            "label": "Nouvelle-Zélande",
            "value": "nouvelle-zelande",
            "count": 4
        },
        {
            "label": "Irlande",
            "value": "irlande",
            "count": 4
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        {
            "label": "Maroc",
            "value": "maroc",
            "count": 3
        },
        {
            "label": "Mexique",
            "value": "mexique",
            "count": 3
        },
        {
            "label": "Belgique",
            "value": "belgique",
            "count": 3
        },
        {
            "label": "Inde",
            "value": "inde",
            "count": 2
        },
        {
            "label": "Pologne",
            "value": "pologne",
            "count": 2
        },
        {
            "label": "Portugal",
            "value": "portugal",
            "count": 2
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        {
            "label": "Roumanie",
            "value": "roumanie",
            "count": 2
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        {
            "label": "Thaïlande",
            "value": "thailande",
            "count": 2
        },
        {
            "label": "Italie",
            "value": "italie",
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        {
            "label": "Luxembourg",
            "value": "luxembourg",
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        {
            "label": "Suisse",
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        {
            "label": "République tchèque",
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        {
            "label": "Slovaquie",
            "value": "slovaquie",
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        },
        {
            "label": "Argentine",
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            "label": "Iran",
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            "label": "Slovénie",
            "value": "slovenie",
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        {
            "label": "Madagascar",
            "value": "madagascar",
            "count": 1
        },
        {
            "label": "Israël",
            "value": "israel",
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        {
            "label": "Hong Kong",
            "value": "hong-kong",
            "count": 1
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                "label": "CGI, art. 182 B",
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                "label": "CGI, art. 39",
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                "label": "Constitution, art. 55",
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                "label": "CGI, art. 209",
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            {
                "label": "CGI, art. 1728",
                "count": 15
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            {
                "label": "CGI, art. 1729",
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            {
                "label": "LPF, art. L. 80 A",
                "count": 14
            }
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                "label": "Convention fiscale France–Chine",
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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–Turquie",
                "count": 11
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            {
                "label": "Convention fiscale France–Royaume-Uni",
                "count": 8
            },
            {
                "label": "Convention fiscale France - Tunisie",
                "count": 7
            },
            {
                "label": "Convention fiscale France–Tunisie",
                "count": 7
            },
            {
                "label": "Convention fiscale France–États-Unis",
                "count": 7
            }
        ]
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            "label": "Preuve fiscale",
            "slug": "preuve-fiscale",
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            "share": 65.9
        },
        {
            "label": "Impôt sur les sociétés",
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            "share": 60
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            "label": "Réclamation et contentieux fiscal",
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        {
            "label": "Retenue à la source",
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            "label": "Conventions fiscales",
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            "label": "Contrôle fiscal et garanties procédurales",
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            "share": 37.6
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            "label": "Élimination des doubles impositions",
            "slug": "elimination-des-doubles-impositions",
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            "share": 21.2
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            "label": "Bénéfices des entreprises",
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            "share": 21.2
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            "label": "Impôt sur le revenu",
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            "share": 18.8
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            "share": 16.5
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            "label": "Fiscalité de l’Union européenne",
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            "label": "Bénéficiaire effectif",
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            "label": "Artistes et auteurs",
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            "label": "Abus de droit et montages artificiels",
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        {
            "label": "Taxe sur la valeur ajoutée",
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        "label": "Redevances",
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}