{
    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-24T04:16:16+00:00",
    "theme": {
        "slug": "retenue-a-la-source",
        "label": "Retenue à la source"
    },
    "statistics": {
        "count": 550,
        "year_start": "1975",
        "year_end": "2026",
        "court_count": 29,
        "country_count": 51
    },
    "years": [
        {
            "year": 1975,
            "count": 1
        },
        {
            "year": 1978,
            "count": 1
        },
        {
            "year": 1979,
            "count": 1
        },
        {
            "year": 1981,
            "count": 3
        },
        {
            "year": 1982,
            "count": 3
        },
        {
            "year": 1983,
            "count": 1
        },
        {
            "year": 1984,
            "count": 1
        },
        {
            "year": 1985,
            "count": 1
        },
        {
            "year": 1986,
            "count": 3
        },
        {
            "year": 1987,
            "count": 1
        },
        {
            "year": 1988,
            "count": 1
        },
        {
            "year": 1989,
            "count": 3
        },
        {
            "year": 1990,
            "count": 3
        },
        {
            "year": 1991,
            "count": 2
        },
        {
            "year": 1992,
            "count": 2
        },
        {
            "year": 1993,
            "count": 5
        },
        {
            "year": 1994,
            "count": 1
        },
        {
            "year": 1995,
            "count": 6
        },
        {
            "year": 1996,
            "count": 3
        },
        {
            "year": 1997,
            "count": 1
        },
        {
            "year": 1999,
            "count": 4
        },
        {
            "year": 2000,
            "count": 3
        },
        {
            "year": 2001,
            "count": 3
        },
        {
            "year": 2003,
            "count": 2
        },
        {
            "year": 2004,
            "count": 3
        },
        {
            "year": 2005,
            "count": 2
        },
        {
            "year": 2006,
            "count": 8
        },
        {
            "year": 2007,
            "count": 6
        },
        {
            "year": 2008,
            "count": 7
        },
        {
            "year": 2009,
            "count": 8
        },
        {
            "year": 2010,
            "count": 5
        },
        {
            "year": 2011,
            "count": 7
        },
        {
            "year": 2012,
            "count": 16
        },
        {
            "year": 2013,
            "count": 6
        },
        {
            "year": 2014,
            "count": 8
        },
        {
            "year": 2015,
            "count": 32
        },
        {
            "year": 2016,
            "count": 31
        },
        {
            "year": 2017,
            "count": 13
        },
        {
            "year": 2018,
            "count": 14
        },
        {
            "year": 2019,
            "count": 18
        },
        {
            "year": 2020,
            "count": 24
        },
        {
            "year": 2021,
            "count": 15
        },
        {
            "year": 2022,
            "count": 29
        },
        {
            "year": 2023,
            "count": 26
        },
        {
            "year": 2024,
            "count": 56
        },
        {
            "year": 2025,
            "count": 57
        },
        {
            "year": 2026,
            "count": 104
        }
    ],
    "jurisdictions": [
        {
            "label": "Conseil d'État",
            "value": "Conseil d'État",
            "count": 162
        },
        {
            "label": "CAA de Paris",
            "value": "CAA de Paris",
            "count": 84
        },
        {
            "label": "CAA de Versailles",
            "value": "CAA de Versailles",
            "count": 74
        },
        {
            "label": "Cour de justice de l'Union européenne",
            "value": "Cour de justice de l'Union européenne",
            "count": 61
        },
        {
            "label": "TA de Montreuil",
            "value": "TA de Montreuil",
            "count": 48
        },
        {
            "label": "CAA de Marseille",
            "value": "CAA de Marseille",
            "count": 28
        },
        {
            "label": "CAA de Lyon",
            "value": "CAA de Lyon",
            "count": 18
        },
        {
            "label": "TA de Paris",
            "value": "TA de Paris",
            "count": 14
        },
        {
            "label": "CAA de Nancy",
            "value": "CAA de Nancy",
            "count": 11
        },
        {
            "label": "CAA de Nantes",
            "value": "CAA de Nantes",
            "count": 10
        },
        {
            "label": "CAA de Bordeaux",
            "value": "CAA de Bordeaux",
            "count": 9
        },
        {
            "label": "CAA de Douai",
            "value": "CAA de Douai",
            "count": 5
        },
        {
            "label": "TA de Montpellier",
            "value": "TA de Montpellier",
            "count": 3
        },
        {
            "label": "Conseil constitutionnel",
            "value": "Conseil constitutionnel",
            "count": 3
        },
        {
            "label": "TA de Nantes",
            "value": "TA de Nantes",
            "count": 2
        },
        {
            "label": "TJ de Paris",
            "value": "TJ de Paris",
            "count": 2
        },
        {
            "label": "CA de Paris",
            "value": "CA de Paris",
            "count": 2
        },
        {
            "label": "TA de Strasbourg",
            "value": "TA de Strasbourg",
            "count": 2
        },
        {
            "label": "TA de Versailles",
            "value": "TA de Versailles",
            "count": 2
        },
        {
            "label": "TA de Marseille",
            "value": "TA de Marseille",
            "count": 1
        },
        {
            "label": "TA de Cergy-Pontoise",
            "value": "TA de Cergy-Pontoise",
            "count": 1
        },
        {
            "label": "Cour de cassation, chambre commerciale",
            "value": "Cour de cassation, chambre commerciale",
            "count": 1
        },
        {
            "label": "TA de Lyon",
            "value": "TA de Lyon",
            "count": 1
        },
        {
            "label": "TA de Nice",
            "value": "TA de Nice",
            "count": 1
        },
        {
            "label": "CAA de Toulouse",
            "value": "CAA de Toulouse",
            "count": 1
        },
        {
            "label": "TA de Melun",
            "value": "TA de Melun",
            "count": 1
        },
        {
            "label": "TA de Nîmes",
            "value": "TA de Nîmes",
            "count": 1
        },
        {
            "label": "TA de Grenoble",
            "value": "TA de Grenoble",
            "count": 1
        },
        {
            "label": "TJ de Grasse",
            "value": "TJ de Grasse",
            "count": 1
        }
    ],
    "countries": [
        {
            "label": "France",
            "value": "france",
            "count": 67
        },
        {
            "label": "États-Unis",
            "value": "etats-unis",
            "count": 50
        },
        {
            "label": "Belgique",
            "value": "belgique",
            "count": 38
        },
        {
            "label": "Luxembourg",
            "value": "luxembourg",
            "count": 35
        },
        {
            "label": "Suisse",
            "value": "suisse",
            "count": 34
        },
        {
            "label": "Royaume-Uni",
            "value": "royaume-uni",
            "count": 32
        },
        {
            "label": "Allemagne",
            "value": "allemagne",
            "count": 24
        },
        {
            "label": "Italie",
            "value": "italie",
            "count": 20
        },
        {
            "label": "Irlande",
            "value": "irlande",
            "count": 19
        },
        {
            "label": "Pays-Bas",
            "value": "pays-bas",
            "count": 18
        },
        {
            "label": "Chine",
            "value": "chine",
            "count": 16
        },
        {
            "label": "Espagne",
            "value": "espagne",
            "count": 14
        },
        {
            "label": "Tunisie",
            "value": "tunisie",
            "count": 12
        },
        {
            "label": "Brésil",
            "value": "bresil",
            "count": 10
        },
        {
            "label": "Turquie",
            "value": "turquie",
            "count": 9
        },
        {
            "label": "Chypre",
            "value": "chypre",
            "count": 8
        },
        {
            "label": "Maroc",
            "value": "maroc",
            "count": 6
        },
        {
            "label": "Hong Kong",
            "value": "hong-kong",
            "count": 6
        },
        {
            "label": "Algérie",
            "value": "algerie",
            "count": 5
        },
        {
            "label": "Israël",
            "value": "israel",
            "count": 5
        },
        {
            "label": "Corée du Sud",
            "value": "coree-du-sud",
            "count": 4
        },
        {
            "label": "Mexique",
            "value": "mexique",
            "count": 4
        },
        {
            "label": "Portugal",
            "value": "portugal",
            "count": 4
        },
        {
            "label": "Malte",
            "value": "malte",
            "count": 4
        },
        {
            "label": "Nouvelle-Zélande",
            "value": "nouvelle-zelande",
            "count": 4
        },
        {
            "label": "Suède",
            "value": "suede",
            "count": 4
        },
        {
            "label": "Argentine",
            "value": "argentine",
            "count": 3
        },
        {
            "label": "Japon",
            "value": "japon",
            "count": 3
        },
        {
            "label": "Singapour",
            "value": "singapour",
            "count": 3
        },
        {
            "label": "Finlande",
            "value": "finlande",
            "count": 3
        },
        {
            "label": "Panama",
            "value": "panama",
            "count": 3
        },
        {
            "label": "Canada",
            "value": "canada",
            "count": 3
        },
        {
            "label": "Liban",
            "value": "liban",
            "count": 3
        },
        {
            "label": "Danemark",
            "value": "danemark",
            "count": 3
        },
        {
            "label": "Slovénie",
            "value": "slovenie",
            "count": 2
        },
        {
            "label": "Pologne",
            "value": "pologne",
            "count": 2
        },
        {
            "label": "Thaïlande",
            "value": "thailande",
            "count": 2
        },
        {
            "label": "Madagascar",
            "value": "madagascar",
            "count": 2
        },
        {
            "label": "Islande",
            "value": "islande",
            "count": 1
        },
        {
            "label": "Norvège",
            "value": "norvege",
            "count": 1
        },
        {
            "label": "Inde",
            "value": "inde",
            "count": 1
        },
        {
            "label": "Iran",
            "value": "iran",
            "count": 1
        },
        {
            "label": "Roumanie",
            "value": "roumanie",
            "count": 1
        },
        {
            "label": "Slovaquie",
            "value": "slovaquie",
            "count": 1
        },
        {
            "label": "Mauritanie",
            "value": "mauritanie",
            "count": 1
        },
        {
            "label": "Pakistan",
            "value": "pakistan",
            "count": 1
        },
        {
            "label": "Maurice",
            "value": "maurice",
            "count": 1
        },
        {
            "label": "Taïwan",
            "value": "taiwan",
            "count": 1
        },
        {
            "label": "Qatar",
            "value": "qatar",
            "count": 1
        },
        {
            "label": "Autriche",
            "value": "autriche",
            "count": 1
        },
        {
            "label": "République du Congo",
            "value": "republique-du-congo",
            "count": 1
        }
    ],
    "references": {
        "articles": [
            {
                "label": "CJA, art. L. 761-1",
                "count": 386
            },
            {
                "label": "CGI, art. 119 bis",
                "count": 267
            },
            {
                "label": "TFUE, art. 63",
                "count": 118
            },
            {
                "label": "CGI, art. 187",
                "count": 100
            },
            {
                "label": "Traité CE, art. 56",
                "count": 85
            },
            {
                "label": "CGI, art. 209",
                "count": 85
            },
            {
                "label": "CGI, art. 182 B",
                "count": 72
            },
            {
                "label": "CGI, art. 57",
                "count": 69
            }
        ],
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            {
                "label": "Convention fiscale France–États-Unis",
                "count": 51
            },
            {
                "label": "Convention fiscale France–Suisse",
                "count": 40
            },
            {
                "label": "Convention fiscale France–Belgique",
                "count": 40
            },
            {
                "label": "Convention fiscale France–Royaume-Uni",
                "count": 38
            },
            {
                "label": "Convention fiscale France–Luxembourg",
                "count": 32
            },
            {
                "label": "Convention fiscale France - Belgique",
                "count": 31
            },
            {
                "label": "Convention fiscale France - Luxembourg",
                "count": 27
            },
            {
                "label": "Convention fiscale France–Allemagne",
                "count": 24
            }
        ]
    },
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            "label": "Dividendes",
            "slug": "dividendes",
            "count": 372,
            "share": 67.6
        },
        {
            "label": "Preuve fiscale",
            "slug": "preuve-fiscale",
            "count": 294,
            "share": 53.5
        },
        {
            "label": "Réclamation et contentieux fiscal",
            "slug": "reclamation-et-contentieux-fiscal",
            "count": 286,
            "share": 52
        },
        {
            "label": "Impôt sur les sociétés",
            "slug": "impot-sur-les-societes",
            "count": 255,
            "share": 46.4
        },
        {
            "label": "Conventions fiscales",
            "slug": "conventions-fiscales",
            "count": 238,
            "share": 43.3
        },
        {
            "label": "Fiscalité de l’Union européenne",
            "slug": "fiscalite-de-lunion-europeenne",
            "count": 213,
            "share": 38.7
        },
        {
            "label": "Non-discrimination",
            "slug": "non-discrimination",
            "count": 173,
            "share": 31.5
        },
        {
            "label": "Contrôle fiscal et garanties procédurales",
            "slug": "controle-fiscal-et-garanties-procedurales",
            "count": 134,
            "share": 24.4
        },
        {
            "label": "Territorialité de l’impôt",
            "slug": "territorialite-de-limpot",
            "count": 118,
            "share": 21.5
        },
        {
            "label": "Résidence fiscale",
            "slug": "residence-fiscale",
            "count": 98,
            "share": 17.8
        },
        {
            "label": "Élimination des doubles impositions",
            "slug": "elimination-des-doubles-impositions",
            "count": 85,
            "share": 15.5
        },
        {
            "label": "Prix de transfert",
            "slug": "prix-de-transfert",
            "count": 68,
            "share": 12.4
        },
        {
            "label": "Impôt sur le revenu",
            "slug": "impot-sur-le-revenu",
            "count": 62,
            "share": 11.3
        },
        {
            "label": "Bénéfices des entreprises",
            "slug": "benefices-des-entreprises",
            "count": 59,
            "share": 10.7
        },
        {
            "label": "Régime mère-fille",
            "slug": "regime-mere-fille",
            "count": 55,
            "share": 10
        },
        {
            "label": "Redevances",
            "slug": "redevances",
            "count": 46,
            "share": 8.4
        },
        {
            "label": "Intérêts",
            "slug": "interets",
            "count": 43,
            "share": 7.8
        },
        {
            "label": "Abus de droit et montages artificiels",
            "slug": "abus-de-droit-et-montages-artificiels",
            "count": 38,
            "share": 6.9
        },
        {
            "label": "Bénéficiaire effectif",
            "slug": "beneficiaire-effectif",
            "count": 37,
            "share": 6.7
        },
        {
            "label": "États non coopératifs et régimes fiscaux privilégiés",
            "slug": "etats-non-cooperatifs-et-regimes-fiscaux-privilegies",
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            "share": 6.7
        }
    ],
    "profile": {
        "id": "retenue-a-la-source",
        "label": "Retenue à la source",
        "color": "#D57A8A",
        "primary_operation": "repartition",
        "scope": {
            "definition": "Prélèvement de l’impôt lors du paiement d’un revenu, notamment à un bénéficiaire non-résident.",
            "exclude": [
                "acompte sans retenue sur paiement",
                "imposition personnelle calculée après déclaration"
            ],
            "include": [
                "retenue sur dividendes, intérêts, redevances ou rémunérations",
                "obligation du débiteur collecteur"
            ]
        },
        "assignment_quality_counts": {
            "CONTEXT_ONLY_ANCHORED": 200,
            "COURT_TEXT_ANCHORED": 326,
            "INHERITED_DOCUMENTARY_INDEX": 29,
            "LEGAL_SCOPE_REVIEWED": 5
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        "axes": [
            {
                "method": "atlas-editorial-taxonomy-2.3.0",
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                "share": 1,
                "status": "EDITORIAL_MANUAL"
            },
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                "method": "atlas-documentary-relations-4.0.0",
                "operation": "calcul",
                "share": 0.7252,
                "status": "DOCUMENTARY_ASSOCIATION"
            },
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                "method": "atlas-documentary-relations-4.0.0",
                "operation": "qualification",
                "share": 0.6011,
                "status": "DOCUMENTARY_ASSOCIATION"
            }
        ],
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            {
                "slug": "impot-sur-les-societes",
                "label": "Impôt sur les sociétés",
                "shared": 346,
                "jaccard": 0.33301,
                "lift": 1.72101
            },
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                "slug": "conventions-fiscales",
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                "jaccard": 0.25835,
                "lift": 1.32198
            },
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                "slug": "dividendes",
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                "jaccard": 0.37255,
                "lift": 2.89595
            },
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                "slug": "impot-sur-le-revenu",
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                "jaccard": 0.21397,
                "lift": 1.2113
            },
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                "slug": "residence-fiscale",
                "label": "Résidence fiscale",
                "shared": 238,
                "jaccard": 0.24065,
                "lift": 1.46424
            },
            {
                "slug": "fiscalite-de-l-union-europeenne",
                "label": "Fiscalité de l’Union européenne",
                "shared": 183,
                "jaccard": 0.20266,
                "lift": 1.42767
            },
            {
                "slug": "territorialite-de-l-impot",
                "label": "Territorialité de l’impôt",
                "shared": 143,
                "jaccard": 0.1862,
                "lift": 1.67183
            },
            {
                "slug": "beneficiaire-effectif",
                "label": "Bénéficiaire effectif",
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                "jaccard": 0.18105,
                "lift": 3.18175
            },
            {
                "slug": "etablissement-stable",
                "label": "Établissement stable",
                "shared": 107,
                "jaccard": 0.11146,
                "lift": 0.86604
            },
            {
                "slug": "redevances",
                "label": "Redevances",
                "shared": 101,
                "jaccard": 0.1535,
                "lift": 2.08272
            }
        ],
        "citation_flows": [
            {
                "direction": "outgoing",
                "slug": "impot-sur-les-societes",
                "label": "Impôt sur les sociétés",
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                "weight": 1.94643
            },
            {
                "direction": "incoming",
                "slug": "impot-sur-les-societes",
                "label": "Impôt sur les sociétés",
                "count": 74,
                "weight": 1.7069
            },
            {
                "direction": "incoming",
                "slug": "conventions-fiscales",
                "label": "Conventions fiscales",
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                "weight": 1.70298
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            {
                "direction": "incoming",
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                "label": "Dividendes",
                "count": 66,
                "weight": 1.59202
            },
            {
                "direction": "outgoing",
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                "weight": 1.5751
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                "direction": "outgoing",
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                "weight": 1.27297
            },
            {
                "direction": "outgoing",
                "slug": "conventions-fiscales",
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                "weight": 1.17443
            },
            {
                "direction": "incoming",
                "slug": "territorialite-de-l-impot",
                "label": "Territorialité de l’impôt",
                "count": 49,
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                "direction": "incoming",
                "slug": "fiscalite-de-l-union-europeenne",
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                "weight": 1.14426
            },
            {
                "direction": "incoming",
                "slug": "impot-sur-le-revenu",
                "label": "Impôt sur le revenu",
                "count": 43,
                "weight": 0.9494
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        ],
        "bridge_decisions": [
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                "id": "JP-A278BC7AE9FFF79EACAC",
                "citation": "CAA de Marseille, 2020-12-15, n° 18MA01293",
                "date": "2020-12-15",
                "score": 0.99337,
                "axis_diversity": 8,
                "reference_degree": 2
            },
            {
                "id": "JP-C4AB38B0020436F7522B",
                "citation": "CAA de Marseille, 2022-03-17, n° 20MA00392",
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