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Legal Updates & Insights

  • article

    Credit union fined by Central Bank of Ireland for anti-money laundering and risk management breaches

    On 1 July 2025, the Central Bank of Ireland (Central Bank) fined Swilly Mulroy Credit Union (SMCU) €36,273 for multiple breaches over a seven and a half year period.

    Disputes
  • article

    Sustainability reporting update – Irish legislation amended and “quick fix” delegated act adopted

    On 11 July 2025, amendments to corporate sustainability reporting obligations were announced at both national and European levels. In Ireland, the European Union Regulations 2025 were published.

    ESG & Sustainability
  • article

    Cape Town compliance and commercial certainty: Ireland’s role in discharging invalid or improper registrations

    The International Registry established under the Convention on International Interests in Mobile Equipment (the Convention) provides for the electronic registration and protection of ‘international interests’ in aircraft assets.

    Disputes
  • article

    Supreme Court Clarifies the Scope of State Liability in Negligence

    The Supreme Court has clarified the circumstances in which public authorities may be found to owe a duty of care and held liable for negligence in the exercise of their statutory powers.

    Disputes
  • publication

    DORA: Quick links to Level 2 and 3 measures

    Following publication of the regulatory technical standards on subcontracting ICT services supporting critical or important functions in the Official Journal of the EU on 2 July 2025, all technical standards under the Digital Operational Resilience Act (DORA) have now been published.

    DORA
  • publication

    Auto-Enrolment into My Future Fund to begin on 1 January 2026

    The State’s automatic retirement savings system called “My Future Fund” will now begin on 1 January 2026 instead of the planned commencement date of 30 September 2025.

    Employment
  • publication

    The revised EWC Directive: A snapshot of the future of the European Works Council  

    On 28 May 2025, the Council and the European Parliament published a Provisional Agreement to amend the existing Directive on the European Works Council, Directive 2009/38/EC.

    Employment
  • article

    G7 Agreement on Pillar 2 measures, US retaliatory taxes dropped

    G7 finance ministers have agreed to exclude US MNEs from certain aspects of the Pillar 2 global minimum tax rules. Read more.

    Tax
  • article

    ESMA proposes wide ranging changes to the UCITS landscape

    ESMA proposes wide ranging changes to the UCITS landscape as part of its technical advice on the UCITS Eligible Assets Directive review. Read more.

    Asset Management & Investment Funds
  • article

    Recent developments on the Unshell Directive: Key updates for businesses

    The Unshell Directive, as initially proposed, is not moving forward, with the Council opting to address its objectives through existing legislative instruments and a broader simplification agenda. Read more.

    Tax
  • article

    Prudential transition plans under the Capital Requirements Directive

    The Capital Requirements Directive, as recently amended, introduces new obligations for the management bodies of EU credit institutions. They must now develop and oversee detailed plans to address financial risks linked to ESG factors.

    ESG & Sustainability
  • article

    Merger Control and Transactions in Green Markets

    The European Commission is currently revisiting its guidelines on merger control. This reflects changes in the nature of European markets and a shift in European Union policy around specific areas such as digitalisation, market power, and sustainability.

    ESG & Sustainability