RECEPTION MISSIONS ACCESS MAP CONTACT NEWS FINANCE LAW ARCHIVES LEARN MORE USEFUL FIGURES AGENDAS HIRING ASSISTANCE WAGES SIMULATORS ECONOMY STOCK EXCHANGE Cabinet Larralde Echeverria et Associés 16, rue Maryse Bastié Parc d'Activités de Maignon 64600 Anglet Tel. 05 59 42 44 88 Fax: 05 59 42 27 71 anglet@cleea.fr Featured ... SOCIAL Supplementary social protection: adjusted Urssaf adjustments Contributions paid by the employer to finance a supplementary social protection scheme (retirement, provident insurance, health) are exempt from social contributions provided that this scheme is compulsory and collective. ..) TAX Crowdlending: to the deductibility of capital losses? Good news for crowdlending enthusiasts! An amendment, tabled by the government, to the amending finance bill for 2015 authorizes individuals who grant loans to a company (via a crowdfunding intermediary) to charge the capital loss they suffer in the event of non-repayment a loan on the taxable amount of the related interest (...) LEGAL The rental risk guarantee is coming to an end soon! Created in 2010, the rental risk guarantee (GRL) is an insurance contract allowing the owner-lessor to protect himself against the risk of unpaid rents and rental degradations as well as being relieved of the payment of any costs of justice.(...) MULTIMEDIA Malwares: Apple victim of its success Popular for their quality of manufacture and for their design, computers, tablets and other Apple smartphones are also sought after for their operating system deemed reliable and particularly secure. A reputation which, even if it is far from being usurped, does not necessarily mean a total absence of risk. This is what Symantec has just recalled in its last report (...) KEY FIGURES Usury rate in% The usury rate corresponds to the maximum interest rate that a lender cannot legally exceed. Thus, the overall effective rate of a loan must necessarily be lower than the rate of usury (...) Chartered Accountants registered with the Ordre des Experts-Comptables Région de Bordeaux Statutory Auditors registered with the Ordre de la Compagnie Régionale de Pau Main office 16, rue Maryse Bastié - Parc d'Activites de Maignon - 64600 Anglet Tel. 05 59 42 44 88 - Fax: 05 59 42 27 71 Email: anglet@cleea.fr Secondary offices Place de la Mairie - 64520 Bardos Tel. 05 59 56 89 23 - Fax: 05 59 56 89 21 Email: bardos@cleea.fr Fiduciaire du Pays Basque Ferme Samarina - RD 307 Vieille Route de Saint Pée - 64310 Saint Pée sur Nivelle Le Cabinet Larralde Echeverria et Associés est une société d'expertise-comptable et de commissariat aux comptes implantée depuis plus de 20 ans sur la Côte Basque, avec un bureau principal à Anglet (64600) et un bureau secondaire à Bardos (64520), ainsi qu'à Saint Pée sur Nivelle (64310). Sa clientèle est établie en majorité sur le Pays Basque et les Landes, mais aussi sur Paris, Bordeaux, Nice... Elle est dirigée par deux associés experts-comptables, Pierre LARRADE et Laurent ECHEVERRIA. Son équipe est composée de Patrick DOURTHE, associé (master en droit fiscal), de deux cadres chefs de missions, et d'une douzaine de collaborateurs intégrant des spécialisations fiscale, sociale, de gestion, d'informatique, de conseil en entreprise et d'audit. Le Cabinet Larralde Echeverria et Associés intervient dans tous les secteurs d'activités, y compris agricole et associatif. © 2009-2015 - Les Echos Publishing - mentions légales