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1 L'indivision est la situation dans laquelle se trouvent des biens sur lesquels s'exercent des droits de même nature appartenant à plusieurs personnes, sans qu'il y ait division matérielle des parts. Il y a indivision lorsqu'un bien a été acquis en commun par plusieurs personnes, ou encore, à la suite d'un décès ou d'...
Bulletin officiel des finances publiques - impôts
BOI-ENR-PTG
https://bofip.impots.gouv.fr/bofip/3258-PGP.html/identifiant=BOI-ENR-PTG-20200630
2020-06-30 00:00:00
66236edca219c08845809a8a6af7d092f729bd20aa22ffff9fdd93825e29669f
[ -0.06332315504550934, 0.06880743056535721, -0.06711836904287338, 0.04120894521474838, -0.04867327958345413, 0.03243741765618324, -0.049653973430395126, 0.006286360323429108, 0.0367974154651165, 0.027695955708622932, -0.05289105698466301, 0.060695748776197433, -0.041163358837366104, 0.02351...
I. Dispositif civil 1 Le droit de retour conventionnel (C. civ. art. 951 et C. civ. art. 952), qui résulte des stipulations du donateur, n'est pas un droit héréditaire et les biens qui en sont l'objet ne donnent pas ouverture aux droits de mutation par décès. La donation avec droit de retour conventionnel s'analyse en ...
Bulletin officiel des finances publiques - impôts
BOI-ENR-DMTG-20-30-20-60
https://bofip.impots.gouv.fr/bofip/3344-PGP.html/identifiant=BOI-ENR-DMTG-20-30-20-60-20160722
2016-07-22 00:00:00
2d91ade34a57fca5e5f864e1c75aee4b272475adec59f03241adc1f291b04582
[ -0.06463821977376938, 0.05268452689051628, -0.03072541579604149, 0.05797114968299866, -0.05476455017924309, -0.03475353494286537, -0.04625077173113823, 0.01875876821577549, 0.00011542290303623304, -0.07875263690948486, -0.05726582184433937, 0.06446705758571625, -0.008942827582359314, -0.01...
1 La condition liée au lieu d'établissement de l'entité juridique prévue au 3° de l'article 990 E du code général des impôts (CGI) qui est requise pour obtenir le bénéfice de l'ensemble des exonérations visées au a à e du 3° de l'article 990 E du même code est développée ci-après. I. Condition commune aux exonérations ...
Bulletin officiel des finances publiques - impôts
BOI-PAT-TPC-20-20
https://bofip.impots.gouv.fr/bofip/3402-PGP.html/identifiant=BOI-PAT-TPC-20-20-20161005
2016-10-05 00:00:00
5eedf531e3da1605d50c6e9f9816c68a1f6271d410a640c912f8924ef89a3a01
[ -0.049925677478313446, 0.07223973423242569, -0.06419393420219421, 0.07628964632749557, 0.001766270026564598, -0.02762993797659874, -0.036614708602428436, 0.004125948995351791, 0.03045896627008915, -0.09079138934612274, -0.043097879737615585, 0.026540353894233704, -0.005945614073425531, 0.0...
Les commentaires contenus aux II-C-2-b-1° à 4° § 260 à 300 du présent document font l'objet d'une consultation publique du 7 septembre 2016 au 7 octobre 2016 inclus. Vous pouvez adresser vos remarques à l'adresse de messagerie bureau.b1-dlf@dgfip.finances.gouv.fr. Seules les contributions signées seront examinées. Ces ...
Bulletin officiel des finances publiques - impôts
BOI-BA-REG-10-30
https://bofip.impots.gouv.fr/bofip/3457-PGP.html/identifiant=BOI-BA-REG-10-30-20160907
2016-09-07 00:00:00
7bccf06712e524e5d611dc5ad7ca923f9a61fc3b411728185877a59da1875c46
[ -0.00741101149469614, 0.0374751091003418, -0.05247648060321808, -0.005198543891310692, -0.02046746201813221, -0.0477910041809082, -0.04535634070634842, 0.04050596058368683, 0.0639006495475769, -0.022785551846027374, -0.008420497179031372, 0.013354485854506493, -0.019494349136948586, 0.0413...
1 Juridiquement distincte de l'impôt sur les sociétés (IS), la contribution sociale sur l'IS est codifiée à l'article 235 ter ZC du code général des impôts (CGI). 10 Le présent titre est consacré à l'étude  : - des personnes morales assujetties ou exonérées (chapitre 1, BOI-IS-AUT-10-10) ; - des modalités de calcul de ...
Bulletin officiel des finances publiques - impôts
BOI-IS-AUT-10
https://bofip.impots.gouv.fr/bofip/3490-PGP.html/identifiant=BOI-IS-AUT-10-20130410
2013-04-10 00:00:00
4943a8a73a10df28da4e5a44351e967f9a9190a7651a455c703ba97970646384
[ -0.03423581272363663, 0.006135629024356604, -0.08814826607704163, 0.027606507763266563, -0.04533214867115021, 0.01632482372224331, -0.062169138342142105, 0.014804424718022346, 0.002962423488497734, -0.035198282450437546, -0.020586159080266953, 0.07869991660118103, -0.015875903889536858, -0...
"I. Syndicats d'initiative\n1\nLes syndicats d'initiative, qui ne réalisent pas d'opérations impos(...TRUNCATED)
Bulletin officiel des finances publiques - impôts
BOI-TVA-CHAMP-30-30-50-30
https://bofip.impots.gouv.fr/bofip/354-PGP.html/identifiant=BOI-TVA-CHAMP-30-30-50-30-20120912
2012-09-12 00:00:00
139bcee84c9fe0547755ec8e816187f7e119877139fc10389bf31cbe3c791ad9
[-0.03282700106501579,0.04171830043196678,-0.007018898613750935,0.04323101043701172,-0.0069583537988(...TRUNCATED)
"1\nLes commentaires exprimés dans ce document sont retirés à compter de la date de publication d(...TRUNCATED)
Bulletin officiel des finances publiques - impôts
BOI-RPPM-PVBMI-10-20-10
https://bofip.impots.gouv.fr/bofip/3678-PGP.html/identifiant=BOI-RPPM-PVBMI-10-20-10-20141014
2014-10-14 00:00:00
b5173ea897effe9175d0657cdc698eb7febdd889ac988c726b46c32d67b6e725
[0.013432973064482212,0.008656496182084084,-0.03088870644569397,0.0327644981443882,0.002597622340545(...TRUNCATED)
"1\nLe présent titre est consacré à la détermination du revenu net imposable :\n\n\ndes pension(...TRUNCATED)
Bulletin officiel des finances publiques - impôts
BOI-RSA-PENS-30
https://bofip.impots.gouv.fr/bofip/368-PGP.html/identifiant=BOI-RSA-PENS-30-20120912
2012-09-12 00:00:00
01a96ccbf1cd3c54658eae3bcdbd3631c8feda679769c30fe94f5921cc1af4c7
[-0.08976133167743683,0.009931344538927078,-0.03955351933836937,-0.0030997737776488066,-0.0452762357(...TRUNCATED)
"1\nLorsqu'ils sont perçus par des personnes physiques ayant leur domicile fiscal en France et\nn'(...TRUNCATED)
Bulletin officiel des finances publiques - impôts
BOI-RPPM-RCM-20
https://bofip.impots.gouv.fr/bofip/3775-PGP.html/identifiant=BOI-RPPM-RCM-20-20191220
2019-12-20 00:00:00
cf96557ae266e6cbf9267c5d1c4def72bcb186e2b7c8db5ca74d904e3d343ad7
[-0.059242211282253265,-0.0014762713108211756,0.027756456285715103,0.019350530579686165,-0.017697175(...TRUNCATED)
"1\nLes personnes placées dans un état de subordination envers leur employeur sont, en général,\(...TRUNCATED)
Bulletin officiel des finances publiques - impôts
BOI-RSA-CHAMP-10-10
https://bofip.impots.gouv.fr/bofip/3809-PGP.html/identifiant=BOI-RSA-CHAMP-10-10-20200520
2020-05-20 00:00:00
60ed873b4a5c4857ed12718b42f11062dbaa1698e22b6c1e9cc0b32097265f8f
[-0.10553816705942154,0.002631998620927334,-0.07018769532442093,0.00725629273802042,0.01869569160044(...TRUNCATED)
End of preview. Expand in Data Studio

Lemone-embedded, pre-built embeddings dataset for French taxation.

This database presents the embeddings generated by the Lemone-embed-pro model and aims at a large-scale distribution of the model even for the GPU-poor.

This sentence transformers model, specifically designed for French taxation, has been fine-tuned on a dataset comprising 43 million tokens, integrating a blend of semi-synthetic and fully synthetic data generated by GPT-4 Turbo and Llama 3.1 70B, which have been further refined through evol-instruction tuning and manual curation.

The model is tailored to meet the specific demands of information retrieval across large-scale tax-related corpora, supporting the implementation of production-ready Retrieval-Augmented Generation (RAG) applications. Its primary purpose is to enhance the efficiency and accuracy of legal processes in the taxation domain, with an emphasis on delivering consistent performance in real-world settings, while also contributing to advancements in legal natural language processing research.

This is a sentence-transformers model finetuned from Alibaba-NLP/gte-multilingual-base. It maps sentences & paragraphs to a 768-dimensional dense vector space and can be used for semantic textual similarity, semantic search, paraphrase mining, text classification, clustering, and more.

Usage with ChromaDB

We recommend integration via a vector-store to produce an optimal RAG pipeline. Here's a code extract for producing such a database with ChromaDB:

import chromadb
import polars as pl

from chromadb.config import Settings
from chromadb.utils import embedding_functions
from torch.cuda import is_available

client = chromadb.PersistentClient(
    path="./chroma.db",
    settings=Settings(anonymized_telemetry=False)
)

sentence_transformer_ef = embedding_functions.SentenceTransformerEmbeddingFunction(
    model_name="louisbrulenaudet/lemone-embed-pro",
    device="cuda" if is_available() else "cpu",
    trust_remote_code=True
)

collection = client.get_or_create_collection(
    name="tax",
    embedding_function=sentence_transformer_ef
)

dataframe = pl.scan_parquet('hf://datasets/louisbrulenaudet/lemone-docs-embedded/data/train-00000-of-00001.parquet').filter(
    pl.col(
        "text"
    ).is_not_null()
).collect()

collection.add(
    embeddings=dataframe["lemone_pro_embeddings"].to_list(),
    documents=dataframe["text"].to_list(),
    metadatas=dataframe.drop(
        [
            "lemone_pro_embeddings", 
            "text"
        ]
    ).to_dicts(),
    ids=[
        str(i) for i in range(0, dataframe.shape[0])
    ]
)

Here is a code for reproduction of this dataset:

import hashlib

from datetime import datetime
from typing import (
    IO,
    TYPE_CHECKING,
    Any,
    Dict,
    List,
    Type,
    Tuple,
    Union,
    Mapping,
    TypeVar,
    Callable,
    Optional,
    Sequence,
)

import chromadb
import polars as pl

from chromadb.config import Settings
from chromadb.utils import embedding_functions
from torch.cuda import is_available

client = chromadb.Client(
    settings=Settings(anonymized_telemetry=False)
)

sentence_transformer_ef = embedding_functions.SentenceTransformerEmbeddingFunction(
    model_name="louisbrulenaudet/lemone-embed-pro",
    device="cuda" if is_available() else "cpu",
    trust_remote_code=True
)

collection = client.get_or_create_collection(
    name="tax",
    embedding_function=sentence_transformer_ef
)

bofip_dataframe = pl.scan_parquet(
    "hf://datasets/louisbrulenaudet/bofip/data/train-00000-of-00001.parquet"
).with_columns(
    [
        (
            pl.lit("Bulletin officiel des finances publiques - impôts").alias(
                "title_main"
            )
        ),
        (
            pl.col("debut_de_validite")
            .str.strptime(pl.Date, format="%Y-%m-%d")
            .dt.strftime("%Y-%m-%d 00:00:00")
        ).alias("date_publication"),
        (
            pl.col("contenu")
            .map_elements(lambda x: hashlib.sha256(str(x).encode()).hexdigest(), return_dtype=pl.Utf8)
            .alias("hash")
        )
    ]
).rename(
    {
        "contenu": "text",
        "permalien": "url_sourcepage",
        "identifiant_juridique": "id_sub",
    }
).select(
    [
        "text",
        "title_main",
        "id_sub",
        "url_sourcepage",
        "date_publication",
        "hash"
    ]
)

books: List[str] = [
    "hf://datasets/louisbrulenaudet/code-douanes/data/train-00000-of-00001.parquet",
    "hf://datasets/louisbrulenaudet/code-impots/data/train-00000-of-00001.parquet",
    "hf://datasets/louisbrulenaudet/code-impots-annexe-i/data/train-00000-of-00001.parquet",
    "hf://datasets/louisbrulenaudet/code-impots-annexe-ii/data/train-00000-of-00001.parquet",
    "hf://datasets/louisbrulenaudet/code-impots-annexe-iii/data/train-00000-of-00001.parquet",
    "hf://datasets/louisbrulenaudet/code-impots-annexe-iv/data/train-00000-of-00001.parquet",
    "hf://datasets/louisbrulenaudet/code-impositions-biens-services/data/train-00000-of-00001.parquet",
    "hf://datasets/louisbrulenaudet/livre-procedures-fiscales/data/train-00000-of-00001.parquet"
]

legi_dataframe = pl.concat(
    [
        pl.scan_parquet(
            book
        ) for book in books
    ]
).with_columns(
    [
        (
            pl.lit("https://www.legifrance.gouv.fr/codes/article_lc/")
            .add(pl.col("id"))
            .alias("url_sourcepage")
        ),
        (
            pl.col("dateDebut")
            .cast(pl.Int64)
            .map_elements(
                lambda x: datetime.fromtimestamp(x / 1000).strftime("%Y-%m-%d %H:%M:%S"),
                return_dtype=pl.Utf8
            )
            .alias("date_publication")
        ),
        (
            pl.col("texte")
            .map_elements(lambda x: hashlib.sha256(str(x).encode()).hexdigest(), return_dtype=pl.Utf8)
            .alias("hash")
        )
    ]
).rename(
    {
        "texte": "text",
        "num": "id_sub",
    }
).select(
    [
        "text",
        "title_main",
        "id_sub",
        "url_sourcepage",
        "date_publication",
        "hash"
    ]
)

print("Starting embeddings production...")

dataframe = pl.concat(
    [
        bofip_dataframe,
        legi_dataframe
    ]
).filter(
    pl.col(
        "text"
    ).is_not_null()
).with_columns(
    pl.col("text").map_elements(
        lambda x: sentence_transformer_ef(
            [x]
        )[0].tolist(),
        return_dtype=pl.List(pl.Float64)
    ).alias("lemone_pro_embeddings")
).collect()

Citation

If you use this code in your research, please use the following BibTeX entry.

@misc{louisbrulenaudet2024,
  author =       {Louis Brulé Naudet},
  title =        {Lemone-Embed: A Series of Fine-Tuned Embedding Models for French Taxation},
  year =         {2024}
  howpublished = {\url{https://huggingface.co/datasets/louisbrulenaudet/lemone-embed-pro}},
}

Feedback

If you have any feedback, please reach out at louisbrulenaudet@icloud.com.

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