customer area contact access map Head office: 6, rue Joffre - 88600 BRUYERES Tel. 03 29 50 12 42 - Fax: 03 29 50 14 76 RECEPTION THE FIRM OUR MISSIONS MANAGEMENT NEWS FILES SERVICES The Firm welcomes you ... Cabinet France Consultants Expertise Accounting Chartered Accountants registered on the roll of the Order of Chartered Accountants Lorraine Region Headquarters Bruyères 6, rue Joffre - 88600 BRUYERES Tel. 03 29 50 12 42 - Fax: 03 29 50 14 76 Email: bruyeres@spigou.com Epinal Office Les Tuileries - Rue Ernest Renan - 88000 EPINAL Tel. 03 29 29 16 30 - Fax: 03 29 29 16 37 Email: epinal@spigou.com Baccarat office 23, rue Adrien Michaut - 54120 BACCARAT Tel. 03 83 766 666 - Fax: 03 83 766 667 Email: baccarat@spigou.com Presentation of the firm FRANCE CONSULTANTS EXPERTISE is a chartered accountant company located in the Vosges and Meurthe-et-Moselle departments. Our 3 offices are located in BRUYERES, EPINAL and BACCARAT. FRANCE CONSULTANTS EXPERTISE is managed by 2 partners, Jean-Christophe AUBERT and Vincent GOUYON, surrounded by a team that is at your disposal to advise you, build and develop. find out more Our missions The chartered accountant, a multidisciplinary specialist, has extensive skills to follow you and advise you throughout the life of your business. Our firm provides you with recognized expertise in financial, tax, social, legal, IT and management matters. find out more about our missions Our team, your contacts find out more about our team Drawing of the week Life annuity purchase The files Renewal of the commercial lease The commercial lease is concluded for a minimum period of nine years and gives the right, with some exceptions, to renewal. The latter must result from a notice given by the lessor or from a request sent by the lessee. Whether the initiative is taken by the lessor or the tenant, both are obliged to respect a certain number of rules, precise and somewhat complex, enacted by the Commercial Code. Update on the regulations in this area. (...) legal> contracts Tax deduction for industrial investments Industrial goods acquired or manufactured by companies between April 15, 2015 and April 14, 2016 may give rise to a new exceptional deduction, equal to 40% of their cost price. This measure was recently legalized by the adoption of the Macron law. But the tax administration had already clarified the outlines. (...) fiscal> income tax Crowdfunding, a new business financing system According to the latest Compinnov barometer, French crowdfunding platforms collected 152 million euros in 2014, including more than 49 million in the form of interest-bearing loans awarded to companies. An amount that has doubled in one year, reflecting a certain enthusiasm for these tools for putting project leaders in touch with funders. A good opportunity to present the main operating principles of this financing system. (...) management In the light of Jean-Marie Le Pen, towards dismissal? (...) Hillary Clinton's lead is shrinking in the polls (...) Korea: exchanges of fire between north and south at the border (...) News Furnished rental: the list of mandatory furniture items is published The public authorities have just given the list of compulsory equipment that must be used in furnished rented accommodation. (...) all legal news News from the Ara project Scheduled for the end of the year, the release of Ara, Google's modular smartphone, is postponed to 2016. (...) all multimedia news The Macron Law relies on the Perco! In order to encourage employee savings, the Macron law wants to promote the establishment of the savings plan for collective retirement, in particular by reducing the charges owed by employers. (...) all social news Professional rents: the declaration must be subscribed by September 15th! Business tenants of professional premises must subscribe to the DECLOYER form by September 15 at the latest. (...) all tax news Agenda 20 August Craftsmen, traders and industrialists: payment by monthly deduction of contributions (...) 25 Aug Employers with at least 50 employees: declaration and payment of charges (...) monthly deadlines school holidays calendar Online services Key figures Legal interest rate (...) the key numbers Simulators Break even simulators Questions answers Value added tax on the deposit (...) questions answers The Cabinet Presentation The team Access map Contact Our missions All our missions Our accounting missions Our legal and tax missions Nos missions de conseil et de gestion Nos missions sociales Nos missions informatiques Nos missions d'organisation Nos missions auprès des collectivités locales Actus gestion Social Fiscal Juridique Multimédia Dossiers Social Fiscal Juridique Patrimoine Gestion Informatique Loi de finances Paie Aides à l'embauche Services Chiffres clés Simulateurs Agenda Questions/réponses Bourse Économie Sites utiles Siège social Bruyères 6, rue Joffre - 88600 BRUYERES Tel. 03 29 50 12 42 - Fax : 03 29 50 14 76 Email : bruyeres@spigou.com Bureau Epinal Les Tuileries - Rue Ernest Renan - 88000 EPINAL Tel. 03 29 29 16 30 - Fax : 03 29 29 16 37 Email : epinal@spigou.com Bureau Baccarat 23, rue Adrien Michaut - 54120 BACCARAT Tel. 03 83 766 666 - Fax: 03 83 766 667 Email: baccarat@spigou.com © 2009-2015 - Les Echos Publishing - legal notices - administration