Article A444-106 of the French Commercial code
Transfers of leases (numbers 80 to 82 in Table 5) give rise to the collection of: 1° In the case of a transfer of a construction lease, an emolument consisting of: a) A component equal to the emolument provided for in article A. 444-104 in respect of construction leases, calculated on the basis of the payments still to be made and the values of the buildings and corporate rights still…