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Legal Updates & Insights

  • article

    Focus on Asymmetric Jurisdiction Clauses: French Supreme Court Takes Pragmatic Approach but Questions Remain

    The CJEU’s Lastre ruling confirms that asymmetric jurisdiction clauses are, in principle, valid under the Recast Brussels Regulation, once they designate courts of EU Member States or Lugano Convention states.

    Knowledge
  • article

    Asset Management & Investment Funds: EU & International Developments – October 2025

    ESMA Work Programme, SIU, SFDR, delay to some level 2 financial services legislation, T+1 and CSDR.

    Asset Management & Investment Funds
  • article

    Asset Management & Investment Funds: Irish Practice Developments – October 2025

    Deadlines, CBI speech, Funds Sector 2030, Budget for 2026, AML.

    Asset Management & Investment Funds
  • article

    New DWT exemption to make Irish Investment Limited Partnerships a more attractive proposition for investors

    The new exemption, once enacted, will apply to relevant distributions made on or after 1 January 2026.

    Tax
  • Article

    ESG research report series | Part 4 – ESG due diligence – are businesses asking the right (or any) questions?

    In the fourth and final part of our ESG research report series, we focus on ESG due diligence in the context of corporate and M&A transactions, including key questions corporate Ireland should ask to understand the ESG risks their businesses and business partners face.

    Corporate & M&A
  • article

    Freedom to set resale price never goes out of fashion: the EU fines Gucci, Chloé and Loewe over €157m

    On 14 October 2025, the European Commission fined Gucci, Chloé and Loewe over €157m for engaging in illegal resale price maintenance.

    EU, Competition & Procurement
  • article

    The Arcomet Case: CJEU provides helpful guidance on the VAT treatment of payments made as part of year-end TP related adjustments

    There has long been uncertainty on the application of VAT to transfer pricing related adjustments

    Tax
  • article

    Irish tax litigation – update on the role of privilege

    Legal privilege is the entitlement of a party to refuse to disclose documents to another party, often in the context of a dispute, including before the Tax Appeals Commission (TAC).

    Disputes
  • article

    Proposed changes to EPA licensing regimes

    The Environment (Miscellaneous Provisions) Bill 2025 is currently progressing through the legislative process and aims to streamline EPA licensing systems.

    Environmental & Planning
  • article

    Budget 2026: Balancing relief and restraint

    We have highlighted some of the key changes outlined in today’s announcement. We will continue to monitor to see how these changes are implemented in the Finance Bill, which is due to be published next week. The Finance Bill may itself bring further changes.

    Tax
  • article

    European Commission dawn raid in the vaccines sector: Lessons for the wider business community

    On 30 September 2025, the European Commission announced that it had conducted “unannounced inspections”, dawn raids, on the premises of a company active in the vaccines sector.

    EU, Competition & Procurement
  • article

    A Turning Point for Sustainability Cooperation under Competition Law

    The European Commission has clarified that sustainability-driven cooperation agreements, such as joint decarbonisation in ports, can comply with EU competition law if certain safeguards are followed.

    ESG & Sustainability