The recent High Court judgment of Conway v An Bord Pleanala & Ors [2023] IEHC 178 concerned an application challenging the constitutional validity of s.28(1C) of the Planning and Development Act 2000 (the 2000 Act).
Environmental & PlanningIn 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.
ESG & SustainabilityIn 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 ResourcesDomestically, 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 RegulationDomestically, 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 FundsDomestically, 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 FundsDomestically, 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 RegulationDomestically, 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.
FinanceThe 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,
Tax
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
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
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
