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Legal Updates & Insights

  • publication

    Renewable gas: Policy developments and opportunities for biomethane

    In the annual Enery Ireland Yearbook 2023, our Energy, Infrastructure & Natural Resources team team provide an insight into renewable gas: policy developments and opportunities for biomethane. Partners John Dallas and Ross Moore share their views on how the decarbonisation of the gas network through the introduction of renewable gases is an important part of Ireland's net zero strategy.

    Energy & Natural Resources
  • article

    Financial Services Regulation and Compliance - Insurance April 2023

    Domestically, the CBI has published an update to the General Good Requirements arising from the Insurance Distribution Directive. At European level, EIOPA and the ECB published a joint discussion paper setting out the policy options to reduce the climate insurance protection gap.

    Financial Regulation
  • article

    Financial Services Regulation and Compliance - Funds April 2023

    Domestically, the CBI is increasing limits for indirect exposure to digital assets depending on the liquidity provided by the Qualifying Investor Alternative Investment Fund. At European level, a third set of Q&As on the interpretation of the Sustainable Finance Disclosure Regulation was published.

    Asset Management & Investment Funds
  • article

    Financial Services Regulation and Compliance - Investment Firms April 2023

    Domestically, the CBI has revised the position on Irish domiciled funds to gain exposure to digital assets. At European level, guidelines on certain aspects of the MIFID II remuneration and suitability requirements have been published.

    Asset Management & Investment Funds
  • article

    Financial Services Regulation and Compliance - General Cross Sectoral April 2023

    Domestically, the Individual Accountability Framework has commenced with the exception of Part 2 and Part 3 (Section 10). At European level, the third report of a digital euro has been published and Single Rulebook Q&A's have been updated.

    Financial Regulation
  • article

    Financial Services Regulation and Compliance - Banking April 2023

    Domestically, Minister for Finance Michael McGrath launched a public consultation on the future of the bank levy. At European level, the EBA are developing guidelines on the assessment of adequate knowledge and experience of the management or administrative organ of credit servicers.

    Finance
  • publication

    Irish Revenue Commissioners 2022 Annual Report

    The 2022 Annual Report of the Irish Revenue Commissioners (Revenue) was the 100th annual report issued by the Revenue, and comes shortly after the Revenue celebrated 100 years since its establishment on 21 February 1923,

    All
  • Irish tax litigation – the role of witness and documentary evidence
    article

    Irish tax litigation – the role of witness and documentary evidence

    In this insight, we set out some of the key matters for consideration when it comes to the role of evidence (witness and documentary) and discovery in the context of civil tax appeals.

    Tax Disputes & Enquiries
  • Irish tax litigation – understanding the Tax Appeals Commission process
    article

    Irish tax litigation – understanding the Tax Appeals Commission process

    Taxpayers who are dissatisfied with a decision or assessment of the Irish Revenue Commissioners have the right to appeal to the Tax Appeals Commission, which is the statutory body that has power to set aside, vary or uphold a decision of Revenue. The purpose of this insight is to outline the process involved in taking an appeal to TAC.

    Tax Disputes & Enquiries
  • Irish tax litigation – understanding the High Court process
    article

    Irish tax litigation – understanding the High Court process

    Taxpayers who are dissatisfied with a decision or assessment of the Revenue have the right to appeal to the TAC, or alternatively directly to the High Court by seeking leave to judicially review a Revenue decision. The purpose of this insight is to outline the process involved in these High Court proceedings.

    Tax Disputes & Enquiries
  • publication

    ESAs Joint Consultation on the review of the SFDR Delegated Regulation

    The European Supervisory Authorities recently issued a consultation paper containing proposals to broaden and amend the disclosure requirements of the Sustainable Finance Disclosure Regulation Delegated Regulation.

    Asset Management & Investment Funds
  • article

    First Enforcement Action for breach of UK Senior Manager Conduct Rules

    On 13 April 2023, the UK's Prudential Regulation Authority imposed a financial penalty on an individual for failing to comply with a Senior Manager Conduct Rule under the UK's Senior Managers and Certification Regime. Read more on this first enforcement action here.

    Individual Accountability Framework