Article R421-27 of the French Insurance Code
For the application of the provisions of article L. 421-4, contributions to the guarantee fund are assessed and collected as follows: 1° (repealed) 2° (repealed) 3° The contribution from insurance companies is proportional to the premiums or contributions for the last financial year, including accessories and reminders and after deductions for cancellations, relating to insurance of land motor vehicles and vehicle trailers or semi-trailers when the risk is located in…