RECEPTION MISSIONS OF THE FIRM ACCESS MAP USEFUL SITES CUSTOMER AREA CONTACT NEWS LATEST REFORMS FINANCE LAW ARCHIVES LEARN MORE USEFUL FIGURES AGENDAS HIRING ASSISTANCE WAGES SIMULATORS ECONOMY STOCK EXCHANGE CREATION PROJECT Delta Conseil PME Expertise Comptable 104 Av Gal Leclerc 28100 DREUX CEDEX Tel. : 02 37 38 58 58 Fax: 02 37 38 58 59 Email The Firm welcomes you ... Featured ... SOCIAL Pay inequality to the detriment of women is still relevant If for ten years, the pay gap between women and men has been slowly reducing, a woman still received, in 2011, a lower net salary by 19.4% to that of a man (net full-time equivalent salary of € 1,863 for a woman against € 2,312 for a man) (...) TAX Extent of the tax authority's power to verify during an inspection Two spouses buy, through a real estate company (SCI), a real estate complex made up of three houses. They carry out important works before putting the various accommodation units up for rent. As this operation created land deficits, they decided to deduct them "in installments" from their income tax in 2004 and 2005. (...) LEGAL The opposition to appearing in a file, the main reason for complaint to the CNIL in 2013 Despite a slight decrease in complaints (5,638 in 2013 against 6,017 in 2012) which she explains by "a better orientation of requests from their reception and by highlighting practical content ”(on video surveillance / video protection, for example, highly consulted sheet), the National Commission for Informatics and Freedoms (Cnil) was not idle in 2013! In addition to complaints, 4,305 requests (...) MULTIMEDIA E-commerce: hiring continues According to a study carried out by the firm CCM Benchmark on behalf of the Federation of e-commerce and distance selling (Fevad), the number of employees of e-commerce sites in France would have increased by 21% in 2013. An increase which follows that of 2012 (+ 15%) and which makes it possible to estimate the total number of employees, all sectors combined, at 87,000. (...) KEY FIGURES Social security ceiling according to the periodicity of pay The Social Security ceiling constitutes the limit beyond which remuneration is no longer taken into account for the calculation of certain capped social contributions. This ceiling, determined (...) DELTA CONSEIL PME Accounting Alain SIVY Chartered Accountant Statutory Auditor Email: a.sivy@deltaconseilpme.com Bertrand SAINT-AUBIN Chartered Accountant Statutory Auditor Email: b.saintaubin@deltaconseilpme.com Vincent FRÉTEUR Chartered Accountant Statutory Auditor Email: v.freteur@deltaconseilpme.com Jérôme MALLOT Chartered Accountant Statutory Auditor Email: j.mallot@deltaconseilpme.com Chartered Accountants registered with the Order of Chartered Accountants in the Center Region Adresse 104 Av Général Leclerc - 28100 DREUX CEDEX Tél : 02 37 38 58 58 - Fax : 02 37 38 58 59 Email : cabinet@deltaconseilpme.com Le Cabinet DELTA CONSEIL PME est une société d’expertise-comptable implantée à DREUX. Nous sommes quatre experts-comptables et 40 collaborateurs, répartis en trois services : comptabilité-gestion social juridique. Nous avons vocation à vous assister, vous conseiller et vous accompagner dans la gestion et le développement de votre entreprise. Nous intervenons dans les secteurs de l’agriculture, du commerce, de l’artisanat, des professions libérales, de l’industrie, des services et des associations. Attentifs à vos besoins, nous saurons répondre à vos attentes par notre écoute, notre disponibilité et notre professionnalisme. Partenaire privilégié de votre entreprise, toujours soucieux de vos intérêts, nous vous ferons bénéficier des dispositifs les plus avantageux auxquels vous pourrez prétendre. Nous vous apportons par notre rigueur et notre connaissance de la législation, l’assurance de la parfaite régularité des travaux que vous nous confiez. home - firm missions - access map - useful sites - accounting contact - management - taxation - social department audit - legal department - business creation Delta Conseil PME - Expert Accountant - Dreux © 2009-2014 - Les Echos Publishing - legal notices