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Following a recent consultation, Euronext Dublin has published updated listing rules for its regulated market. The updated Euronext Dublin Rule Book II (the Listing Rules) which sets out specific rules [...]

New Criminal Offence Section 66 of the Act inserts Section 793A into the Companies Act 2014 which creates a new category 2 criminal offence relating to obstructing or interfering with [...]

The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (2024 Act) partially comes into force on 3 December 2024 under a recently published commencement order (Commencement Order). The Act [...]

The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 has been signed into law and parts are expected to be commenced by year end1. The Act is designed to [...]

This Insight provides a high level overview of the mandatory sustainability reporting requirements that will apply to Irish companies following the introduction of the CRSD and outlines the key employee [...]

IMPACT OF GENERAL ELECTION ON KEY BILLS With a general election likely to take place in the coming weeks and D il Éireann to be dissolved once an election date [...]

COMPANIES ACT 2014 The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 was published on 24 July 2024 (together with an Explanatory Memorandum) and is progressing through D il [...]

The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 ('Bill') which sets out proposed amendments to the Companies Act 2014 arising from issues identified in a public consultation which [...]

IRISH LEGISLATION D il Éireann resumed on 18 September 2024, with both the Companies Act (Corporate Governance, Enforcement and Regulatory Provisions) Bill and the Finance (Provision of Access to Cash [...]

Introduction On 9 May 2024, the Oireachtas enacted the Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (ôthe Actö). Part 4 of this Act amends certain provisions [...]

The EU Corporate Sustainability Reporting Directive (CSRD) requires in-scope companies to report annually on environmental, social, human rights and governance matters. The European Union (Corporate Sustainability Reporting) Regulations 2024 (the [...]

LEGISLATION Execution of Deeds During COVID-19 lockdowns there was a temporary measure to facilitate the execution of instruments under seal on separate counterparts. It is now planned to reinstate this [...]

The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 was published on 24 July 2024 (together with an Explanatory Memorandum) and has completed the first stage in D il [...]

The Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2023 (Act) came into effect on 1 July 2024. In this three-part series, we examine the changes to the [...]

Certain amendments to the reckless trading provisions of section 610 of the Companies Act 2014 contained in the Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024Opens in [...]

Updates to Ireland's Company Law Regime on the Horizon As part of a series of articles providing insights on the management and corporate governance of Irish-incorporated companies and, in particular [...]

1. Overview 1.1 What are the main trends/significant developments in the lending markets in your jurisdiction? The Irish lending market has experienced numerous challenges both nationally and internationally in recent [...]

In February 2020, the Corporate Enforcement Authority (CEA) initiated an investigation regarding the Football Association of Ireland (FAI) seizing over 250,000 documents, including the email inbox of the former Irish [...]

The High Court (Court) recently dismissed a petition seeking the winding up of a biofuel company (Company). The ex tempore judgment is of note because it considers the standing of [...]

The High Court examinership of Mac Interiors Limited has given rise to a second important judgment (see our update dated 14 July 2023 in relation to the first such judgment [...]

A previously unsettled aspect regarding the High Court's (Court) jurisdiction to appoint an examiner to a company which is not formed or registered under the Companies Act 2014 (2014 Act), [...]

The High Court (Court) has found that it was not appropriate to make a winding up order in respect of a company under section 760(2) of the Companies Act 2014 [...]

In November 2022, the Government published the General Scheme of the Co-Operative Societies Bill 2022 (the 'General Scheme'), which aims, amongst other things, to place the co-operative model on a [...]

The Irish courts have long recognised the principle that directors of companies that are insolvent must have regard to the interests of the creditors of the company as a matter [...]

Key Points from the Corporate Enforcement Authority's Recent Information Note on the European Union (Preventive Restructuring) Regulations 2022 In July 2022, the European Union (Preventive Restructuring) Regulations 2022 (the 'Regulations') [...]

Background The Corporate Enforcement Authority ('CEA') has issued its first information note of 2023 on the topic of the European Union (Preventative Restructuring) Regulations 2022 (the 'Regulations') which came into [...]

The T naiste and Minister for Enterprise, Trade and Employment (Minister) has secured the Government's agreement to draft the Co-Operative Societies Bill 2022. The bill envisaged by the General Scheme [...]

In general terms, under Irish law, the authority, power and responsibility to manage the business and affairs of a company is entrusted to its directors. This creates a legal relationship [...]

The High Court (Court) has appointed an inspector to investigate the affairs of a company following the first recorded application by a creditor, under Section 747 of the Companies Act [...]

The Director of Corporate Enforcement (Director) applied to the High Court (Court) in 2021 concerning documents that were seized from the offices of the Football Association of Ireland (FAI) on [...]

For the first time, the Irish High Court (Court) has granted relief to two directors who had been the subject of a 'deemed' disqualification order under the Companies Act 2014 [...]

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 [...]

The European Union (Preventive Restructuring) Regulations 2022 (the '2022 Regulations') have amended the Companies Act 2014 (the 'Companies Act') in a number of respects, including by introducing a new statutory [...]

As another Irish Court year will soon commence, now is an opportune time to look back at some of the more interesting insolvency and restructuring judgments to have been delivered [...]

The Companies Act 2014 has recently been amended, requiring for the first time in statute that directors of companies, unable, or likely to be unable, to pay their debts must [...]

1 Regulatory Framework 1.1 What legislation governs the establishment and operation of Alternative Investment Funds? The Irish Funds Legislation, which governs the establishment and operation of Irish AIFs authorised and [...]

Introduction Atin Investments Limited v Remcoll Capital Limited and Garlin Investments ICAV [2022] IEHC 357 involved a dispute relating to the termination of a service level agreement between the plaintiff [...]

1. Legal System 1.1 Legal System The judicial system in Ireland is established by the Constitution of Ireland, the principal courts being the District Courts and Circuit Courts (with limited [...]

Introduction Changes have been made to the Irish examinership process by the European Union (Preventive Restructuring) Regulations 2022, which were signed by the Minister for Enterprise, Trade and Employment (the [...]

Introduction Section 819 of the Companies Act 2014 operates to restrict directors of insolvent companies from being appointed or acting as a director or secretary of a company and from [...]

Here is a selection of our recent publications on subjects that may affect you or your business. We regularly publish briefings and insights on legal and regulatory developments. For more [...]

Where an entity which is incorporated outside of Ireland (an 'External Company') intends to establish a presence in Ireland, it will need to consider whether its activities constitute those of [...]

In a recent High Court decision, a provisional liquidator was ordered to pay the costs of the official liquidator (who replaced the provisional liquidator and was appointed as the new [...]

The interim period of the Companies (Miscellaneous Provisions) (COVID-19) Act 2020 ('the Act') has been extended to 31 December 2021 following government approval last week. The Act makes temporary amendments [...]

Overview 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. Directors of these companies [...]