SOCIAL Check(Control) Urssaf: the already verified points cannot be again controlled any more! The employer confronted with a control Urssaf has in particular the possibility of setting against Urssaf his implicit decision. Indeed, the Code of the Social Security allows the employer who undergoes a new control Urssaf to set against this body, under certain conditions, its tacit agreement on a followed practice, an agreement given on the occasion of a previous control concerning a previous period. (...)

FISCAL Transfer of company or fixed asset(immobilization): a weighed down imposition(taxation)! When an individual entrepreneur decides to give up certain elements of asset(active person), either to pass on(to transmit) his company, the capital gains(increases in value) realized in this opportunity(occasion) recover from the diet(regime) of the professional capital gains(increases in value). In this frame(executive), it is advisable to distinguish the short-term capital gains(increases in value), realized less than 2 years after the creation or the acquisition of the given up good(property), and the other capital gains(increases in value), that is those (...)

LEGAL Softening(Limbering up) of the formalities bound(connected) to the sale of a business The transfer of a business has to be the object of a publication in a free sheet legal ( Jal) as well as in the official Bulletin of the civil and commercial announcements ( Bodacc). These formalities are intended to inform the creditors of the seller of the existence of the operation. And especially, they establish(constitute) the point of departure of the deadline(extension) during which the creditors can make opposition (...)

MULTIMEDIA Attention on the unique(only) password! On June 6th of this year, on its blog, LinkedIn announced to have been a victim of a flight(theft) of passwords. In everything, 6,5 million access codes were so published on a Russian forum after one of the files of the database of the American professional social network was pirated. A misadventure of which Twitter had already been a victim and who reminds us that even if it is comfortable, the choice of one (...)

KEY FIGURES Quarterly indication of the cost of the construction - 4th trim. 2011 Commercial leases: 1 638 Percentage of progress over 3 years: 7,55 % Percentage of progress over 1 year: 6,85 %