I didn't succeed to connect to my Server 2012 Essentials through Remote Desktop until I remembered me that this one was set up by default as a domain controller, one of the major differences between this server and WHS 2011.
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First, check that Remote Desktop is enabled on the server, just to be sure:
- On the Start Screen, type SystemPropertiesRemote and run that tool
- Allow remote connection to this computer.
Next, I have disabled the Firewall, I don't need to allow Remote Desktop Connection as an exception in this firewall.
Finally, Windows Server 2012 Essentials being a domain controller, accounts created on that machine belongs to the domain defined at the end of the installation. So, the user name to be provided in Remote Desktop must be like <domain name>\<user name> instead of simply <user name> (equivalent to <remote machine name>\<account> as by default, Remote Desktop uses the target machine name as domain name).
This subtle difference between Server 2012 Essentials and WHS 2011 (which was not a domain controller) could be a source of confusions while trying to connect for "end-users" used to work with workgroups instead of domains.