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MIL OSI Translation. Government of the Republic of France statements from English to French – Credits: © wavebreak3 – Fotolia.com

Companies liable to corporation tax (IS) have until September 15, 2018 to pay a deposit.

As a reminder, companies must calculate and remit the IS in 4 installments on March 15, June 15, September 15 and December 15, using the EFI teleservice or through a EDI partner .

Payment is accompanied by a statement of account No 2571 .

The amount of the deposit is calculated from the results of the last financial year closed (or the penultimate year in the case of the calculation of the first installment of the current financial year).

The deposit payable on September 15, 2018 is:

the first installment for companies that close their fiscal year between May 20 and August 19 inclusive; the 2nd installment for companies that close their fiscal year between February 20 and May 19 inclusive; the third installment for companies that close their fiscal year between November 20 and February 19 inclusive; the 4th installment for companies that close their fiscal year between August 20 and November 19 inclusive.

Warning :

The payment of the IS (installments and balance) must be done online. In case of breach, a surcharge of 60 € minimum is applied.

EDITOR'S NOTE: This article is a translation. Please forgive us should the grammar and / or sentence structure not be perfect.

MIL OSI Translation. Government of the Republic of France statements from English to French – Credits: © ONYXprj – Fotolia.com

When the rented property has been sold during the lease, it is up to the original lessor to return the deposit to the tenant. This is recalled by the Court of Cassation on June 28, 2018.

At the end of the commercial lease, the lessee asked the landlord who had acquired the rented premises during the lease, to return the security deposit paid upon signing the lease. The Court of Appeal had granted this request.

But the stop is broken. For the Court of Cassation, in the event of sale of the rented premises, the restitution of the deposit of guarantee falls to the original lessor. It is not transmitted to the buyer. Thus, the tenant can not demand from the latter the refund of the security deposit that he had paid to the initial lessor.

EDITOR'S NOTE: This article is a translation. Please forgive us should the grammar and / or sentence structure not be perfect.

MIL OSI Translation. Government of the Republic of France statements from English to French – Credits: © wavebreak3 – Fotolia.com

The law of July 30, 2018 transcribes the European directive of June 8, 2016 on the protection of undisclosed know-how and commercial information. While protecting business secrecy, it provides exceptions for whistleblowers and staff representatives.

Information that meets the following 3 criteria is protected by business secrecy:

information known by a small number of people; information that has commercial value because of its secrecy; information which is the subject of special protection measures by its holder.

The text specifies the conditions in which the obtaining, the use and the disclosure of the secret of the businesses are illicit and can engage the civil liability of their author.

Exceptions are however provided to protect freedom of expression.

It is possible to take legal action within 5 years from the date of the facts. The judge may order measures to prevent or stop the injury.

EDITOR'S NOTE: This article is a translation. Please forgive us should the grammar and / or sentence structure not be perfect.

MIL OSI Translation. Government of the Republic of France statements from English to French – Credits: © morganimation – Fotolia.com

Companies with fewer than 20 employees will be able to use the Tese device from Urssaf when switching to withholding tax (PAS).

As of January 1, 2019, the employer will be able to declare and pay back the SIP directly online.

The Tese center will calculate the amount to be deducted from the activity income and will then send the company the amount of the net salary (after tax) to be paid to each employee.

As a reminder, this service already allows member SMEs to carry out their social procedures (pay slip and payment of social security contributions).

EDITOR'S NOTE: This article is a translation. Please forgive us should the grammar and / or sentence structure not be perfect.

MIL OSI Translation. Government of the Republic of France statements from English to French – Credits: © sementsova321 – Fotolia.com

Since the 1990s, there has been a worldwide resurgence of bed bug infestations. Hotel rooms, youth hostels, mountain lodges, collective housing, special habitats, shelters, retirement homes, prisons, hospitals, night trains, cruise ships … and no big city seems to be spared.

Bedbugs feed at night with human blood. They are attracted by the vibrations, the heat, the smells and the carbon dioxide released by the individuals. They are found mostly in bedrooms (mattresses, box springs and bed frames) but they also live in other dark and quiet places (sofas, cracks in walls and floors, backs of paintings, curtains). They can also invest the washing machine if they have been brought in with contaminated linen and if the washing is always done with warm water.

How to get rid of it?

if contamination occurred during a trip, place your baggage on a hard surface away from areas where bedbugs might nest; wash at least 60o your clothes immediately. Also wash the bag at the same temperature; put the non-washable items in the dryer and cycle for at least 30 minutes at the highest possible temperature; where possible, put the objects in the freezer at -20o minimum for 48 hours; do not dispose of infested furniture (mattresses, chair, etc.) without being treated, as they may contaminate others; put the end of your vacuum cleaner on your mattress, bed and surrounding objects (bedside table, curtains, books, etc.). Pack the bag tightly and throw it in an outdoor bin, then clean your vacuum cleaner; to treat nooks and upholstery, use 120o steam cleaning which destroys insects; seal cracks and crevices on walls, behind skirting boards and wooden bed frames; remove or re-glue the peeling wallpaper; if necessary, reattach the switch plates.

Do not hesitate to contact a specialist in pest control or hygiene services at your town hall.

Warning :

Avoid improvising a chemical treatment that could disperse bedbugs, aggravate the problem and promote the appearance of resistance of the parasites to treatment.

How to identify them?

These insects are visible to the naked eye, they measure 4 to 7 mm in adulthood. Their bodies are flat, oval in shape (like an apple seed) and brown in color (reddish after a meal). They are wingless and do not jump but move very fast.

How to detect the infestation?

The contamination is mainly observed by the presence:

skin lesions due to pitting, in the form of raised red spots of 5 mm to 2 cm with a hemorrhagic red spot or a vesicle of clear fluid in the center. They are responsible for more itching in the morning than in the evening. They are generally located on the parts of the body discovered during the night: arms, legs, back, neck; small black spots of 1 to 3 mm on the sheets, the mattress, the box spring and / or the walls of the room corresponding to the droppings of insects; streaks of blood on the sheets following the crushing of the bedbugs during the sleep of the person.

What to do in case of bites?

Bed bugs do not present any risk of transmission of infectious agents (viruses, bacteria, parasites, etc.). The affected person can wash normally but must avoid scratching. The bites can disappear spontaneously after 10 days. However, they sometimes cause dermatological or allergic disorders requiring a medical consultation.

EDITOR'S NOTE: This article is a translation. Please forgive us should the grammar and / or sentence structure not be perfect.

MIL OSI Translation. Government of the Republic of France statements from English to French – Credits: © Voyagerix – Fotolia.com

Are you between the ages of 50 and 74, with no apparent symptoms or risk factors for breast cancer? Can you benefit from the breast cancer screening program every 2 years? A mail is sent to you inviting you to perform a mammogram with a radiologist.

The screening consists of a clinical examination of the breasts (examination carried out directly on the patient) as well as a mammogram (radiological examination), the whole being covered 100% by the Health Insurance, without advance of costs.

For people under 50 years of age and with no particular risk factor, it is recommended not to perform routine screening. For people over the age of 74, breast cancer screening should be discussed with the attending physician.

To learn more about the subject, the National Cancer Institute (INCa) provides practical answers to all your questions with its website dedicated to the prevention and screening of breast cancer :

what is a breast exam? I'm 40, I'm worried and I want to do a mammogram, how? I did not receive my invitation, why? why does it hurt a mammogram? overdiagnosis, overtreatment, what is it? why at 75, everything stops? and breast cancer in humans?

To know :

According to the INCa, 80% of breast cancers occur after the age of 50. This is why it is advisable to carry out breast cancer screening on a regular basis, the aim being to increase the chances of recovery of patients in case of illness.

EDITOR'S NOTE: This article is a translation. Please forgive us should the grammar and / or sentence structure not be perfect.