Article A444-129 of the French Commercial code
The sale to the leasing company under a financial lease or a sale and leaseback (number 113 in table 5) gives rise to the collection of a proportional fee, which varies depending on whether the sale to the leasing company is made by the user or by a third party, according to the following scale: Base brackets Applicable rate Sale made to the leasing company: By a third party By…