Legal Updates & Insights: P420 -A&L Goodbody LLP

Legal Updates & Insights

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    Irish TAC and Revenue annual reports

    The Irish Tax Appeals Commission and Irish Revenue Commissioners recently published their 2020 Annual Reports.

    Tax
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    Good Practice Principles for Community Benefit Funds under RESS

    On 30 March 2021, the Department of the Environment, Climate and Communications published a draft of the Good Practice Principles for Community Benefit Funds (the GPP) under the first Renewable Electricity Support Scheme (RESS 1) for public consultation.

    Energy & Natural Resources
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    Virtual Asset Service Providers in the regulatory spotlight

    The European Union's Fifth Anti-Money Laundering Directive (5AMLD) requires VASPs to comply with anti-money laundering and counter financing of terrorism (AML/CFT) requirements.

    Financial Regulation
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    Access to Information and the Meaning of Public Authority under the AIE Directive

    In a judgment delivered on 25 January 2021, Raheenleagh Power DAC, which jointly operates a wind farm in Wicklow with the ESB, has been determined by the High Court to be a "public authority" for the purposes of the AIE Directive.

    Disputes
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    Gender pay gap reporting: Spring 2021 update

    The introduction of gender pay gap legislation in Ireland was well underway up until the COVID-19 pandemic struck in 2020. The Gender Pay Gap Information Bill (the Bill) is now back on the agenda. Cabinet approval has been given to amend the Bill and to introduce a strengthened bill.

    Employment
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    Financial Services Regulation and Compliance - Investment Firms Apr 2021

    Domestically, the CBI launched a consultation paper on prospectus fees and service standards and issued its latest markets updates; At European level, the EBA launched a public consultation on regulatory technical standards on disclosure of investment policy by investment firms.

    Asset Management & Investment Funds
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    Financial Services Regulation and Compliance - Banking Apr 2021

    Domestically, the CBI published guidance for Electronic Money Institutions, Payment Institutions and Account Information Service Providers in relation to Fitness and Probity requirements; At European level, the ECB published its targeted review of internal models, a report on its consultation on a digital euro.

    Finance
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    Financial Services Regulation and Compliance - Funds Apr 2021

    Domestically, the CBI published guidance on performance fees of UCITS and certain types of retail investor AIFs and updated its Q&A on AIFMD; At European level, ESMA updated its UCITS and AIFMD Q&As for its performance fee guidelines.

    Asset Management & Investment Funds
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    Financial Services Regulation and Compliance - General Cross Sectoral Apr 2021

    Domestically, virtual asset service providers must now comply with anti-money laundering and countering the financing of terrorism obligations; At European level, the ESAs published their first joint risk assessment report of 2021 and their report on the application of their guidelines on complaints-handling for the insurance, securities and banking sectors.

    Financial Regulation
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    Financial Services Regulation and Compliance - Insurance Apr 2021

    Domestically, the CBI published its Consumer Protection Outlook 2021. New personal injuries guidelines and new regulations requiring recovery plans for (re)insurers came into effect; At European level, EIOPA launched its IDD Single Rulebook, issued an opinion on the supervision of climate change risk scenarios in the ORSA.

    Financial Regulation
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    Workplace Relations Commission 2020 Annual Report

    The Workplace Relations Commission (the WRC) recently published its 2020 Annual Report. The Report outlines the challenges that the WRC faced in 2020 in the delivery of its services...

    Employment
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    Climate Change Bill - What it means for Northern Ireland

    Climate change is a crisis that is going to have a significant impact on our lives in the next decade. In 2020, the Northern Ireland Assembly declared a climate emergency.

    Energy & Natural Resources Belfast