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    "schema": "OBSERVATOIRE_THEME_DOSSIER_V1",
    "generated_at": "2026-10-24T10:54:51+00:00",
    "theme": {
        "slug": "tva-internationale",
        "label": "TVA internationale"
    },
    "statistics": {
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        "year_start": "1985",
        "year_end": "2026",
        "court_count": 30,
        "country_count": 30
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            "year": 1985,
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            "year": 1990,
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        {
            "year": 1995,
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            "year": 1997,
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        {
            "year": 1998,
            "count": 1
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        {
            "year": 1999,
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        },
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            "year": 2000,
            "count": 2
        },
        {
            "year": 2001,
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        {
            "year": 2002,
            "count": 1
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        {
            "year": 2005,
            "count": 1
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            "year": 2006,
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        {
            "year": 2007,
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        {
            "year": 2008,
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        {
            "year": 2009,
            "count": 4
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            "year": 2010,
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            "year": 2011,
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        {
            "year": 2012,
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            "year": 2013,
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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": 2018,
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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,
            "count": 12
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        {
            "year": 2024,
            "count": 12
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        {
            "year": 2025,
            "count": 26
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        {
            "year": 2026,
            "count": 44
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            "label": "CAA de Paris",
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        {
            "label": "CAA de Lyon",
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        {
            "label": "CAA de Marseille",
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            "label": "CAA de Bordeaux",
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            "label": "Cour de cassation",
            "value": "Cour de cassation",
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            "label": "TA de Montreuil",
            "value": "TA de Montreuil",
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        {
            "label": "CAA de Versailles",
            "value": "CAA de Versailles",
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        {
            "label": "CAA de Nantes",
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        },
        {
            "label": "CAA de Douai",
            "value": "CAA de Douai",
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        },
        {
            "label": "TA de Versailles",
            "value": "TA de Versailles",
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        },
        {
            "label": "TA de Cergy-Pontoise",
            "value": "TA de Cergy-Pontoise",
            "count": 4
        },
        {
            "label": "CAA de Toulouse",
            "value": "CAA de Toulouse",
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        {
            "label": "CAA de Nancy",
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        {
            "label": "TA de Paris",
            "value": "TA de Paris",
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        {
            "label": "TA de Nantes",
            "value": "TA de Nantes",
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        {
            "label": "TA de Nice",
            "value": "TA de Nice",
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        },
        {
            "label": "Cour de cassation, chambre criminelle",
            "value": "Cour de cassation, chambre criminelle",
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        },
        {
            "label": "Cour d'appel de Toulouse",
            "value": "Cour d'appel de Toulouse",
            "count": 1
        },
        {
            "label": "Cour d'appel de Poitiers",
            "value": "Cour d'appel de Poitiers",
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            "label": "TA de Rennes",
            "value": "TA de Rennes",
            "count": 1
        },
        {
            "label": "TA de Pau",
            "value": "TA de Pau",
            "count": 1
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        {
            "label": "TA de Nîmes",
            "value": "TA de Nîmes",
            "count": 1
        },
        {
            "label": "TA de Dijon",
            "value": "TA de Dijon",
            "count": 1
        },
        {
            "label": "TA de Guadeloupe",
            "value": "TA de Guadeloupe",
            "count": 1
        },
        {
            "label": "Tribunal de l’Union européenne",
            "value": "Tribunal de l’Union européenne",
            "count": 1
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        {
            "label": "TA de Melun",
            "value": "TA de Melun",
            "count": 1
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        {
            "label": "TA de Limoges",
            "value": "TA de Limoges",
            "count": 1
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        {
            "label": "TA de Montpellier",
            "value": "TA de Montpellier",
            "count": 1
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            "label": "France",
            "value": "france",
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            "label": "Royaume-Uni",
            "value": "royaume-uni",
            "count": 10
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        {
            "label": "Irlande",
            "value": "irlande",
            "count": 9
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        {
            "label": "Espagne",
            "value": "espagne",
            "count": 7
        },
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            "label": "Suisse",
            "value": "suisse",
            "count": 7
        },
        {
            "label": "Luxembourg",
            "value": "luxembourg",
            "count": 6
        },
        {
            "label": "Portugal",
            "value": "portugal",
            "count": 5
        },
        {
            "label": "Pologne",
            "value": "pologne",
            "count": 5
        },
        {
            "label": "États-Unis",
            "value": "etats-unis",
            "count": 3
        },
        {
            "label": "Slovaquie",
            "value": "slovaquie",
            "count": 3
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        {
            "label": "Chine",
            "value": "chine",
            "count": 2
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        {
            "label": "Maroc",
            "value": "maroc",
            "count": 2
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        {
            "label": "Allemagne",
            "value": "allemagne",
            "count": 2
        },
        {
            "label": "Belgique",
            "value": "belgique",
            "count": 2
        },
        {
            "label": "Canada",
            "value": "canada",
            "count": 1
        },
        {
            "label": "Israël",
            "value": "israel",
            "count": 1
        },
        {
            "label": "Pays-Bas",
            "value": "pays-bas",
            "count": 1
        },
        {
            "label": "Algérie",
            "value": "algerie",
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        },
        {
            "label": "Monaco",
            "value": "monaco",
            "count": 1
        },
        {
            "label": "Chypre",
            "value": "chypre",
            "count": 1
        },
        {
            "label": "Tunisie",
            "value": "tunisie",
            "count": 1
        },
        {
            "label": "Lituanie",
            "value": "lituanie",
            "count": 1
        },
        {
            "label": "Malte",
            "value": "malte",
            "count": 1
        },
        {
            "label": "Guadeloupe",
            "value": "guadeloupe",
            "count": 1
        },
        {
            "label": "Saint-Martin",
            "value": "saint-martin",
            "count": 1
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        {
            "label": "Autriche",
            "value": "autriche",
            "count": 1
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        {
            "label": "Suède",
            "value": "suede",
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        {
            "label": "Danemark",
            "value": "danemark",
            "count": 1
        },
        {
            "label": "Sénégal",
            "value": "senegal",
            "count": 1
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        {
            "label": "Polynésie française",
            "value": "polynesie-francaise",
            "count": 1
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                "label": "CJA, art. L. 761-1",
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                "label": "CGI, art. 259",
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                "label": "CGI, art. 209",
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            {
                "label": "CGI, art. 1728",
                "count": 45
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            {
                "label": "CGI, art. 256",
                "count": 44
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            {
                "label": "CGI, art. 283",
                "count": 37
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            {
                "label": "CGI, art. 271",
                "count": 31
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            {
                "label": "LPF, art. L. 16 B",
                "count": 28
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                "label": "Convention européenne des droits de l’homme",
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            {
                "label": "Convention fiscale France–Royaume-Uni",
                "count": 11
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            {
                "label": "Convention fiscale France–Luxembourg",
                "count": 8
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            {
                "label": "Convention fiscale France - Royaume-Uni",
                "count": 7
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            {
                "label": "Convention fiscale France–Espagne",
                "count": 7
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            {
                "label": "Convention fiscale France–Portugal",
                "count": 7
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            {
                "label": "Convention fiscale France–Pologne",
                "count": 6
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            {
                "label": "Convention fiscale France–Irlande",
                "count": 5
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            "label": "Preuve fiscale",
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            "share": 60.3
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            "label": "Taxe sur la valeur ajoutée",
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            "share": 17.9
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            "label": "Assistance administrative internationale",
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            "label": "Abus de droit et montages artificiels",
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            "label": "Retenue à la source",
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            "label": "Impôt sur le revenu",
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            "share": 5
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        {
            "label": "Dividendes",
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                "déduction liée à des opérations étrangères"
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            "COURT_TEXT_ANCHORED": 0,
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                "slug": "taxe-sur-la-valeur-ajoutee",
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                "slug": "abus-de-droit-et-montages-artificiels",
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                "jaccard": 0.02162,
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            {
                "slug": "prix-de-transfert",
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                "jaccard": 0.01613,
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                "direction": "incoming",
                "slug": "taxe-sur-la-valeur-ajoutee",
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                "direction": "incoming",
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                "label": "Redevances",
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                "direction": "incoming",
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        "bridge_decisions": [
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                "id": "JP-4262939CB4F6DAD132D8",
                "citation": "CAA de Paris, 2023-11-08, n° 21PA01474",
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                "citation": "Conseil d'État, 2020-12-11, n° 420174",
                "date": "2020-12-11",
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}