ARTICLE · 22 APRIL 2015

Private Client Tax Ireland

Matheson

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The legal system of the Republic of Ireland is a common law system. In order to ensure consistency, a legal principle developed whereby courts were generally required to follow earlier relevant decisions.

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Allison Dey

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1. NON-TAX ISSUES

1.1 Domestic law

1.1.1 Briefly describe your legal system and its origins

The legal system of the Republic of Ireland is a common law system. In order to ensure consistency, a legal principle developed whereby courts were generally required to follow earlier relevant decisions. This doctrine of precedent established the methodology by which relevant legal principles are extracted from earlier decisions.

By the 17th century, the common law of England was imported into Ireland when it replaced the Irish system of laws known as the Brehon laws. Given the origin of the Irish legal system and the traditional links between the two jurisdictions, it is not surprising to find UK decisions are the most frequently cited foreign decisions.

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