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The Minister for Justice and Equality, Charlie Flanagan, announced Monday, 30 July 2018, that the Criminal Justice (Corruption Offences) Act 2018 has come into force.

The outbreak of COVID-19 has resulted in a unique and alarming health crisis. In addition to the health aspects, there will be a significant economic impact worldwide.

Under the Irish Companies Act 2014 (as amended) (the "Act"), there are certain rules that prohibit a company from providing financial assistance for any acquisition (broadly defined) of shares...

A common issue faced by Irish limited-liability companies is ensuring any return of capital to shareholders is carried out in accordance with Irish capital-maintenance rules.

In 2020, due to the uncertainty caused by COVID-19 travel restrictions, the Irish Revenue Commissioners ("Revenue") confirmed that, as a temporary concession, they would disregard the presence in the State...

Institutional Shareholder Services (ISS) has published its proposed voting policy changes for 2023 for comment.

On 9 April 2009 the Minister for Enterprise, Trade and Employment introduced the Companies (Amendment) Bill 2009. The Bill proposes to change the Companies Acts in three important respects and the Minister has indicated that the Bill is to be enacted as a priority.

Due to the outbreak of COVID-19 and resulting restrictions on travel and meetings, it is necessary to find practical solutions to minimise disruptions to business, ...

The European Commission imposed a fine of €104.6 million on Prysmian, the world's largest cable maker, for its participation in the cartel.

In two recent cases, the High Court and Court of Appeal addressed two different applications under the Companies Act 2014 (the "Act").

A company is a separate legal entity to its directors and as a general rule, only the company itself is liable in respect of its obligations to third parties. However, there are exceptions (see earlier briefings here and here).

The Director of Corporate Enforcement (the "ODCE") has successfully applied to the High Court for Inspectors to be appointed to Independent News and Media PLC ("INM") to investigate and report...

The Irish High Court (Court) has pierced the corporate veil in Powers -v- Greymountain Management Ltd [In Liquidation] & Ors [2022] IEHC 599, to hold passive resident directors and non-resident shadow directors personally liable for funds lost to investors as a result of fraud.

A new procedure for the merger of Irish companies was introduced by the Companies Act 2014.

Directors of Irish companies have long been required to submit certain personal details to the Companies Registration Office ("CRO"), such as date of birth, occupation, nationality and residential address.

In a recent decision, the Court of Appeal upheld a High Court finding, which granted a declaration under section 819 of the Companies Act 2014 (CA 2014), restricting the appellant director (Appellant) from acting...

It is time for the regulated financial services industry to accelerate their preparations for implementation of the Central Bank individual accountability...