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Legal Updates & Insights

  • article

    Asset Management & Investment Funds: EU & International Developments – June 2023

    UCITS Eligible Assets Directive, ESMA Q&As, ESMA's annual report, EPM costs, Greenwashing, EU Commission on improving the sustainable finance framework, MiFID II, EMIR, AML/CFT/Sanctions.

    Asset Management & Investment Funds
  • article

    Asset Management & Investment Funds: Irish Practice Developments – June 2023

    Funds Sector 2030 public consultation, CBI consultation on its Administrative Sanctions Procedure, CBI speech on the Individual Accountability Framework, access to registers of beneficial ownership.

    Asset Management & Investment Funds
  • Article

    Update on the proposed Corporate Sustainability Due Diligence Directive

    Last year, we published an overview of the European Commission's (Commission) initial proposal for a Corporate Sustainability Due Diligence Directive (Directive).

    ESG & Sustainability
  • Article

    Becoming “Fit for 55”

    On 16 May 2023, new rules for the reform of the EU’s Emissions Trading System including for aviation and maritime, the Carbon Border Adjustment Mechanism and a new Social Climate Fund were published in the Official Journal of the EU.

    ESG & Sustainability
  • Article

    The EU Social Taxonomy Proposal

    Following the introduction of the EU's environmental taxonomy, the Platform on Sustainable Finance (the Platform), as advisor to the European Commission, was asked to advise on a potential social taxonomy framework.

    ESG & Sustainability
  • Article

    Minimum Safeguards – understanding the EU Taxonomy Requirements

    The Taxonomy Regulation is a complex piece of legislation. Its aim is to reorient capital flows towards sustainable activities through the establishment of a classification system for environmentally sustainable economic activities.

    ESG & Sustainability
  • article

    EU Taxonomy and the construction sector

    What is EU Taxonomy and how does it apply to the construction industry?

    Construction
  • Article

    Taxonomy regulation:  An Overview of the Reporting Obligations

    While the Taxonomy Regulation establishes a classification system for determining whether an economic activity is environmentally sustainable, it also introduces obligations on certain types of entities to report on the Taxonomy alignment of their activities or the financial products that they offer.

    ESG & Sustainability
  • article

    Regulatory investigations: launch of Central Bank of Ireland consultation

    The Central Bank of Ireland has launched a consultation on a number of legislative and policy amendments to its Administrative Sanctions Procedure. Read more on our update here.

    Financial Regulation
  • publication

    Funds Sector 2030 public consultation commences

    In early April the Department of Finance finally issued their terms of reference for reviewing the Irish funds sector (both regulated and unregulated and including section 110 SPVs). The review was originally flagged by the Minister of Finance in his Budget 2023 speech.

    Asset Management & Investment Funds
  • Costs in tax litigation
    publication

    Costs in tax litigation

    Taxpayers who are dissatisfied with a decision or assessment of the Irish Revenue Commissioners (Revenue) have the right to appeal to the Tax Appeals Commission (TAC), which is the statutory body that has the power to set aside, vary or uphold a decision of Revenue, or seek judicial review of the relevant Revenue decision directly to the High Court.

    Tax Disputes & Enquiries
  • Irish tax litigation – the role of privilege
    publication

    Irish tax litigation – the role of privilege

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

    Tax Disputes & Enquiries