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Article D144-5 of the French Commercial code

Transactions for the purpose of adapting the lessee’s rights to the useful load of his fleet of vehicles where the total transport capacity thus obtained by the lessee is less than the useful load of his fleet of vehicles shall not be considered as a lease of goodwill, within the meaning of article L. 144-1, operations whose purpose is to adapt the lessee’s rights to the useful load of his vehicle fleet when the total transport capacity thus obtained by the lessee does not exceed five tonnes for public goods transport or sixty passenger seats for occasional passenger services and when the rentals, for a single lessor, total no more than ten tonnes or sixty passenger seats and remain less than half the total amount of the rights of this lessor.

Neither are reciprocal leases whose purpose is to facilitate the operation of businesses and granted, for each of the parties, within the limit of ten tonnes for the public transport of goods or the leasing of industrial vehicles or sixty passenger seats for occasional passenger services considered as leases of goodwill.

Articles L. 144-1 to L. 144-13 do not apply to agreements concluded on a provisional basis by operators of regular passenger services for the organisation of their respective services, with the agreement of the authorities.

Original in French 🇫🇷
Article D144-5

Ne sont pas considérées comme location de fonds de commerce, au sens de l’article L. 144-1, les opérations ayant pour objet d’adapter les droits du locataire à la charge utile de son parc de véhicules lorsque le total des capacités de transport ainsi obtenues par le locataire n’excède pas cinq tonnes pour les transports publics de marchandises ou soixante places de voyageurs pour les services occasionnels de voyageurs et lorsque les locations, pour un même loueur, ne totalisent au maximum que dix tonnes ou soixante places de voyageurs et restent inférieures à la moitié du montant global des droits de ce loueur.

Ne sont pas davantage considérées comme location de fonds de commerce, les locations réciproques ayant pour objet de faciliter le fonctionnement des entreprises et consenties, pour chacune des parties, dans la limite de dix tonnes pour les transports publics de marchandises ou les locations de véhicules industriels ou de soixante places de voyageurs pour les services occasionnels de voyageurs.

Echappent de même à l’application des articles L. 144-1 à L. 144-13 les accords conclus à titre provisoire par des exploitants de services réguliers de voyageurs pour l’aménagement, avec l’accord de l’administration, de leurs services respectifs.

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