Furnished V Unfurnished leasebacks

What is the difference between furnished and unfurnished leasebacks, as far as treatment under the French tax system is concerned?

I have noticed that most French leasebacks are advertised as being ‘fully furnished’ or ‘furnished and maintained by a management company’ during the lease term.

If I buy a leaseback which is sold as ‘furnished by a management company’, as far as I am concerned, it is unfurnished. It is the management company who is furnishing the property. Is this correct?

Are most leasebacks being classified as unfurnished for tax?