Legal notices

Publisher information
The present is the property of GROUPE CONSEIL UNION, a Chartered Accountancy and Audit holding company. SA with a corporate capital of 365,878 Euros
RCS Paris – SIRET 399 547 744 00025
Intracommuninity VAT registration FR 82 399 547 744

The Publishing Director of the site is Mr Jean-Marc Fleury, 17bis rue Joseph de Maistre, 75876 Paris Cedex 18 - Phone: +33 (0)1 53 09 20 20

Website by Bysoft SARL with a corporate capital 80,000 Euros
RC Melun - Siret 377 839 642 000 73 - APE code 6202A
2 rue des Nonettes 77000 MELUN

Hosted by OVH Roubaix
R.C.S. Roubaix-Tourcoing 424 761 419
Capital: 500 K€
APE code: 6202A
SIRET: 424 761 419 00011
VAT: FR 22 424 761 419

Photographs by: Fotolia

Terms of use
The service is accessible free of charge to anyone with Internet access. All costs for accessing the Service, whether hardware, software or Internet access related, will be exclusively borne by the user. He is solely responsible for the proper functioning of his IT equipment and his Internet access facility.
The user acknowledges having been informed that this site is accessible without restriction, “except for Acts of God, ITC or communication network problems, or technical issues. For maintenance purposes, GROUPE CONSEIL UNION reserves its right to suspend the site at any time.
GROUPE CONSEIL UNION makes every effort to provide the users with duly available and verified information and/or tools, but can under no circumstances be held liable for errors, lack of information availability and/or the presence of any virus on its site.

Intellectual property rights
This whole site is regulated by the French and international legislation on copyright and intellectual property. All reproduction rights are reserved, including those linked to downloadable documents and iconographic and photographic material. Reproduction of all or part of this site on whatever electronic support or paper is strictly prohibited unless expressly authorised by the Publishing Director, and subject to compliance with the two provisions hereunder:

  • The integrity of documents must be respected, without any modification or alteration whatsoever,
  • The source must be clearly mentioned as: “this document was downloaded from the website. Reproduction rights are reserved and strictly limited”. The Internet address must always appear in the Reference.

The trademarks mentioned on the site are registered by the Companies that own them.

All hypertext links set up towards the present from other resources present on the Internet network must be duly authorised expressly and in writing by GROUPE CONSEIL UNION. GROUPE CONSEIL UNION waives any responsibility with regards to the content of Internet sites towards which hypertext links may lead from the “” website.

Personal data protection
Under the terms of Article 34 of the Data processing and Civil liberties French law No. 78-17 dated 06 January 1978, any user who may have fed to the site directly or indirectly personal information may request that such private information be forwarded to him by the service operator, that it is rectified or deleted if so desired by contacting the Publishing Director or by e-mail to