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Section 6a : Inventory of fixtures, rental charges and taxes

Article L145-40-1 of the French Commercial code

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…

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Article L145-40-2 of the French Commercial code

Every rental contract includes a precise and restrictive inventory of the categories of charges, taxes and fees relating to this lease, including an indication of how they are divided between the lessor and the lessee. This inventory gives rise to an annual summary statement sent by the lessor to the lessee within a period set by regulation. During the course of the lease, the lessor shall inform the lessee of…

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