Which legal structure after auto-entrepreneur?

Which business structure I should switch to after auto-entrepreneur, I understand that these are my options:

1. Remain as an entreprise individuelle but switch from auto-entrepreneur to regime reel simplifie. I cannot switch to reel simplifié until January 2013, so for the rest of 2012 I will need to start invoicing TVA and pay social charges on a fixed rate. I have read that the rate can be 34% of the net profit or 46% or 3,000 euros for the first year (will this year count from January to December 2013 or September 2012 to August 2013? Basically I am trying to figure out how much charges I will pay after auto-entrepreneur from October to Dec 2012 and then for the first few years 2013-2014 when I switch to reel simplifié. Also, is there any startup fees for this option and is an accountant mandatory?
2. Close auto entrepreneur down and start a limited company EURL. Create a EURL, this is recommended if profits are high. Is there a turnover amount where you can recommend when choosing to set up EURL? If I create the EURL in October 2012, does this mean I can receive the dividend payment early 2013 or one year from when the EURL was created meaning October 2013? If I choose this option, should I create the EURL now or wait until January 2013?