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    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-24T09:57:09+00:00",
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        "label": "Trusts et fiducies"
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        "year_start": "2007",
        "year_end": "2026",
        "court_count": 13,
        "country_count": 10
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            "year": 2007,
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        {
            "year": 2012,
            "count": 1
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            "year": 2015,
            "count": 4
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            "count": 5
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            "year": 2017,
            "count": 1
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        {
            "year": 2018,
            "count": 1
        },
        {
            "year": 2019,
            "count": 3
        },
        {
            "year": 2020,
            "count": 7
        },
        {
            "year": 2021,
            "count": 1
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            "year": 2023,
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            "year": 2024,
            "count": 2
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            "year": 2025,
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        {
            "year": 2026,
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            "value": "CAA de Paris",
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            "label": "CAA de Versailles",
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            "label": "Cour de cassation",
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            "label": "Cour de cassation, chambre commerciale",
            "value": "Cour de cassation, chambre commerciale",
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            "label": "Conseil constitutionnel",
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            "label": "TJ de Paris",
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        {
            "label": "TA de Montreuil",
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        {
            "label": "TA de Châlons-en-Champagne",
            "value": "TA de Châlons-en-Champagne",
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            "label": "CA de Paris",
            "value": "CA de Paris",
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            "label": "TA de Paris",
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            "label": "TJ de Nice",
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            "label": "Cour de cassation, chambre criminelle",
            "value": "Cour de cassation, chambre criminelle",
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            "label": "États-Unis",
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            "label": "Maroc",
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            "label": "Irlande",
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            "label": "Luxembourg",
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            "label": "Royaume-Uni",
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            "label": "Jersey",
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            "label": "Canada",
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            "label": "Malte",
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        {
            "label": "Danemark",
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                "label": "CJA, art. L. 761-1",
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                "label": "CGI, art. 119 bis",
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                "label": "TFUE, art. 63",
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                "label": "Traité CE, art. 56",
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                "label": "TFUE, art. 56",
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                "label": "CGI, art. 206",
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                "label": "Code de procédure civile, art. 700",
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                "label": "Convention européenne des droits de l’homme",
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            },
            {
                "label": "Convention fiscale France–Royaume-Uni",
                "count": 3
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            {
                "label": "Convention fiscale France - États-Unis",
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                "label": "Convention fiscale France - Maroc",
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            {
                "label": "Convention fiscale France–Maroc",
                "count": 2
            },
            {
                "label": "Convention fiscale France - Irlande",
                "count": 2
            },
            {
                "label": "Convention fiscale France–Irlande",
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