May 2023

publication

In our third instalment of the Sustainability reporting standards series, we focus on the current draft of ESRS 2, which sets out the general disclosures that all in scope companies are required to report on.

May 2023

publication

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.

May 2023

article

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.

May 2023

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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.

May 2023

article

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.

May 2023

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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.

May 2023

article

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.

May 2023

publication

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,

May 2023

article

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.

May 2023

article

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.