When the lessee takes possession of the premises in the event of the conclusion of a lease, transfer of the right to lease, transfer or gratuitous transfer of the business and when the premises are returned, an inventory of fixtures is drawn up jointly and amicably by the lessor and the lessee or by a third party appointed by them. The inventory of fixtures shall be attached to the lease agreement or, failing this, retained by each of the parties.
If the inventory of fixtures cannot be drawn up under the conditions provided for in the first paragraph, it shall be drawn up by a bailiff, on the initiative of the most diligent party, at a cost shared equally between the lessor and the lessee.
A lessor who has not taken all due care to carry out the inventory of fixtures may not invoke the presumption of article 1731 of the Civil Code.