Maître Lyes KACI

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier

Barreau : Paris

Adresse : 87 AVENUE KLEBER 75116 PARIS

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Publié le 05/05/2026

Les sources de la jurisprudence fiscale

Article juridique - Droit fiscal et droit douanier

Par Me Lyes KACI

Pour les étudiants, praticiens et autres curieux de la matière fiscale vous trouverez ci-dessous les principales sources sur lesquelles sont publiées - gratuitement - les décisions des juridictions françaises :

La jurisprudence du Conseil d'Etat, juridiction suprême de l'ordre administratif (auquel est dévolu le contentieux de la plupart des impositions à l'exclusion, notamment, des droits de mutation/d'enregistrement qui relèvent de l'ordre judiciaire), est d'abord disponible sur Ariane (avec parfois les conclusions des rapporteurs publics) : https://www.conseil-etat.fr/arianeweb/#/recherche

La jurisprudence des tribunaux administratifs et cours administratives d'appel est disponible sur ODJA : https://opendata.justice-administrative.fr/ et sur Legifrance : https://www.legifrance.gouv.fr/search?typeRecherche=date&fonds=CETAT&searchField=ALL&query=&searchProximity=&searchType=ALL&typePagination=DEFAUT&dateDecision=&dateVersement=&sortValue=DATE_DESC&pageSize=25&page=1 . Aujourd'hui, Legifrance est devant pour les décisions de CAA.

La jurisprudence des juridictions de l'ordre judiciaire (TJ, cours d'appel et Cour de cassation) est d'abord disponible sur la plateforme JudiLibre éditée par la Cour de cassation : https://www.courdecassation.fr/acces-rapide-judilibre

Sont également utiles :

- les agrégateurs : Pappers (très efficace notamment sur les décisions des tribunaux administratifs), Doctrine (qui contient également - en version payante - certaines conclusions de rapporteurs publics devant la CAA ou le CE), Juricaf ;

- les sites web de chaque juridiction (en particulier des tribunaux administratifs) qui publient parfois en avant-première des décisions considérées comme importantes ;

- Curia, sur lequel sont publiées les décisions de la CJUE : https://curia.europa.eu/site/ et ECHR qui contient les décisions de la CEDH : https://www.echr.coe.int/fr/home

Chacune de ces plateformes est aujourd'hui dotée d'une innovation technologique révolutionnaire : les moteurs de recherche, qui permettent une identification rapide, sûre et pertinente des sujets recherchés.

La donnée brute n'a jamais été autant accessible, profitons-en avant que l'IA nous retire le plaisir de chercher et la satisfaction de trouver.