{
    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-25T09:43:21+00:00",
    "theme": {
        "slug": "revenus-immobiliers",
        "label": "Revenus immobiliers"
    },
    "statistics": {
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        "year_start": "1968",
        "year_end": "2026",
        "court_count": 20,
        "country_count": 21
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            "year": 1968,
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            "year": 1971,
            "count": 1
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            "year": 1979,
            "count": 1
        },
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            "year": 1980,
            "count": 1
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            "year": 1984,
            "count": 1
        },
        {
            "year": 1985,
            "count": 1
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        {
            "year": 1986,
            "count": 1
        },
        {
            "year": 1991,
            "count": 2
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        {
            "year": 1992,
            "count": 4
        },
        {
            "year": 1993,
            "count": 2
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        {
            "year": 1994,
            "count": 2
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        {
            "year": 1995,
            "count": 2
        },
        {
            "year": 1998,
            "count": 1
        },
        {
            "year": 2000,
            "count": 2
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        {
            "year": 2002,
            "count": 1
        },
        {
            "year": 2004,
            "count": 2
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        {
            "year": 2006,
            "count": 2
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        {
            "year": 2007,
            "count": 2
        },
        {
            "year": 2008,
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        {
            "year": 2009,
            "count": 3
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        {
            "year": 2010,
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        },
        {
            "year": 2011,
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        {
            "year": 2013,
            "count": 3
        },
        {
            "year": 2014,
            "count": 7
        },
        {
            "year": 2015,
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        {
            "year": 2016,
            "count": 2
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        {
            "year": 2017,
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        {
            "year": 2018,
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        },
        {
            "year": 2019,
            "count": 2
        },
        {
            "year": 2020,
            "count": 5
        },
        {
            "year": 2021,
            "count": 3
        },
        {
            "year": 2022,
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        {
            "year": 2023,
            "count": 8
        },
        {
            "year": 2024,
            "count": 16
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        {
            "year": 2025,
            "count": 11
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        {
            "year": 2026,
            "count": 42
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    ],
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            "label": "Conseil d'État",
            "value": "Conseil d'État",
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        },
        {
            "label": "CAA de Paris",
            "value": "CAA de Paris",
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        },
        {
            "label": "CAA de Marseille",
            "value": "CAA de Marseille",
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        },
        {
            "label": "Cour de justice de l'Union européenne",
            "value": "Cour de justice de l'Union européenne",
            "count": 11
        },
        {
            "label": "CAA de Lyon",
            "value": "CAA de Lyon",
            "count": 10
        },
        {
            "label": "TA de Montreuil",
            "value": "TA de Montreuil",
            "count": 6
        },
        {
            "label": "CAA de Versailles",
            "value": "CAA de Versailles",
            "count": 5
        },
        {
            "label": "TA de Paris",
            "value": "TA de Paris",
            "count": 4
        },
        {
            "label": "TA de Toulon",
            "value": "TA de Toulon",
            "count": 3
        },
        {
            "label": "CAA de Nancy",
            "value": "CAA de Nancy",
            "count": 3
        },
        {
            "label": "Conseil constitutionnel",
            "value": "Conseil constitutionnel",
            "count": 2
        },
        {
            "label": "TA de Versailles",
            "value": "TA de Versailles",
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        },
        {
            "label": "TA de Nice",
            "value": "TA de Nice",
            "count": 2
        },
        {
            "label": "CAA de Nantes",
            "value": "CAA de Nantes",
            "count": 1
        },
        {
            "label": "TA de Nîmes",
            "value": "TA de Nîmes",
            "count": 1
        },
        {
            "label": "TA de Nantes",
            "value": "TA de Nantes",
            "count": 1
        },
        {
            "label": "CAA de Bordeaux",
            "value": "CAA de Bordeaux",
            "count": 1
        },
        {
            "label": "Cour de cassation, chambre commerciale",
            "value": "Cour de cassation, chambre commerciale",
            "count": 1
        },
        {
            "label": "TA de Melun",
            "value": "TA de Melun",
            "count": 1
        },
        {
            "label": "CAA de Toulouse",
            "value": "CAA de Toulouse",
            "count": 1
        }
    ],
    "countries": [
        {
            "label": "Suisse",
            "value": "suisse",
            "count": 20
        },
        {
            "label": "Belgique",
            "value": "belgique",
            "count": 19
        },
        {
            "label": "France",
            "value": "france",
            "count": 13
        },
        {
            "label": "Luxembourg",
            "value": "luxembourg",
            "count": 10
        },
        {
            "label": "Royaume-Uni",
            "value": "royaume-uni",
            "count": 9
        },
        {
            "label": "Allemagne",
            "value": "allemagne",
            "count": 8
        },
        {
            "label": "Danemark",
            "value": "danemark",
            "count": 7
        },
        {
            "label": "Pays-Bas",
            "value": "pays-bas",
            "count": 5
        },
        {
            "label": "Italie",
            "value": "italie",
            "count": 5
        },
        {
            "label": "Irlande",
            "value": "irlande",
            "count": 4
        },
        {
            "label": "États-Unis",
            "value": "etats-unis",
            "count": 3
        },
        {
            "label": "Espagne",
            "value": "espagne",
            "count": 2
        },
        {
            "label": "Canada",
            "value": "canada",
            "count": 1
        },
        {
            "label": "Panama",
            "value": "panama",
            "count": 1
        },
        {
            "label": "Maroc",
            "value": "maroc",
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        },
        {
            "label": "Grèce",
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            "count": 1
        },
        {
            "label": "Japon",
            "value": "japon",
            "count": 1
        },
        {
            "label": "Chypre",
            "value": "chypre",
            "count": 1
        },
        {
            "label": "Lituanie",
            "value": "lituanie",
            "count": 1
        },
        {
            "label": "Brésil",
            "value": "bresil",
            "count": 1
        },
        {
            "label": "Liban",
            "value": "liban",
            "count": 1
        }
    ],
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                "label": "CJA, art. L. 761-1",
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                "label": "CGI, art. 244 bis",
                "count": 52
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            {
                "label": "CGI, art. 209",
                "count": 37
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            {
                "label": "CGI, art. 38",
                "count": 27
            },
            {
                "label": "CGI, art. 206",
                "count": 23
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            {
                "label": "CGI, art. 164 B",
                "count": 22
            },
            {
                "label": "TFUE, art. 63",
                "count": 21
            },
            {
                "label": "CGI, art. 1728",
                "count": 19
            }
        ],
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                "label": "Convention fiscale France–Suisse",
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            },
            {
                "label": "Convention fiscale France–Belgique",
                "count": 19
            },
            {
                "label": "Convention fiscale France - Suisse",
                "count": 16
            },
            {
                "label": "Convention fiscale France - Belgique",
                "count": 16
            },
            {
                "label": "Convention européenne des droits de l’homme",
                "count": 15
            },
            {
                "label": "Convention fiscale France–Royaume-Uni",
                "count": 13
            },
            {
                "label": "Convention fiscale France–Luxembourg",
                "count": 9
            },
            {
                "label": "Convention fiscale France–Allemagne",
                "count": 8
            }
        ]
    },
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        {
            "label": "Territorialité de l’impôt",
            "slug": "territorialite-de-limpot",
            "count": 83,
            "share": 54.6
        },
        {
            "label": "Conventions fiscales",
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            "share": 47.4
        },
        {
            "label": "Impôt sur les sociétés",
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            "share": 45.4
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        {
            "label": "Plus-values internationales",
            "slug": "plus-values-internationales",
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            "share": 43.4
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        {
            "label": "Réclamation et contentieux fiscal",
            "slug": "reclamation-et-contentieux-fiscal",
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            "share": 40.8
        },
        {
            "label": "Preuve fiscale",
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            "share": 39.5
        },
        {
            "label": "Contrôle fiscal et garanties procédurales",
            "slug": "controle-fiscal-et-garanties-procedurales",
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            "share": 37.5
        },
        {
            "label": "Impôt sur le revenu",
            "slug": "impot-sur-le-revenu",
            "count": 46,
            "share": 30.3
        },
        {
            "label": "Fiscalité de l’Union européenne",
            "slug": "fiscalite-de-lunion-europeenne",
            "count": 39,
            "share": 25.7
        },
        {
            "label": "Non-discrimination",
            "slug": "non-discrimination",
            "count": 39,
            "share": 25.7
        },
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            "label": "Retenue à la source",
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            "share": 15.1
        },
        {
            "label": "Élimination des doubles impositions",
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            "count": 23,
            "share": 15.1
        },
        {
            "label": "Bénéfices des entreprises",
            "slug": "benefices-des-entreprises",
            "count": 23,
            "share": 15.1
        },
        {
            "label": "Sociétés de personnes et entités transparentes",
            "slug": "societes-de-personnes-et-entites-transparentes",
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            "share": 13.2
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        {
            "label": "Établissement stable",
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            "share": 13.2
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        {
            "label": "Prélèvements sociaux et mobilité internationale",
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            "share": 11.8
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            "label": "Résidence fiscale",
            "slug": "residence-fiscale",
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            "share": 10.5
        },
        {
            "label": "Dividendes",
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            "share": 9.9
        },
        {
            "label": "Intérêts",
            "slug": "interets",
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            "share": 5.3
        },
        {
            "label": "Revenus d’emploi",
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            "share": 4.6
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        "label": "Revenus immobiliers",
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            "exclude": [
                "plus-value sans rattachement immobilier",
                "IFI sans question de revenu immobilier"
            ],
            "include": [
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        "assignment_quality_counts": {
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            "COURT_TEXT_ANCHORED": 8,
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                "slug": "impot-sur-le-revenu",
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                "lift": 1.35976
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                "slug": "fiscalite-de-l-union-europeenne",
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                "jaccard": 0.02988,
                "lift": 1.23783
            },
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                "jaccard": 0.02107,
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            },
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                "jaccard": 0.03275,
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            },
            {
                "slug": "fiscalite-patrimoniale",
                "label": "Fiscalité patrimoniale",
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                "jaccard": 0.05096,
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        "citation_flows": [
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                "direction": "incoming",
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}