Formation and interpretation

This subtopic provides an overview of contract formation and interpretation in Ireland and draws comparisons with various other jurisdictions across the world. This subtopic covers initial contract considerations, essential components of contracts, exclusion and limitation of liability and the distinction between express and implied terms.

  1. Practice Note: Ireland—Contracts—formation and interpretation provides an overview of the essential components required to create a valid and enforceable contract: offer, acceptance, and consideration. This Practice Note defines each of these concepts in turn, identifies the conditions which must be satisfied for them to be deemed valid, and discusses their operation in various legal contexts. Subsequently, this Practice Note identifies which contractual relationships give rise to an assumption of an intention to create legal relations, and further, which categories of persons lack the requisite capacity to enter binding legal relations. Finally, this Practice Note considers the general principles of contract interpretation which apply in Ireland

  2. Practice Note: Ireland—Exclusion and limitation of liability provides guidance on the common law and statutory controls affecting exclusion and limitation of liability clauses (also known as limitation of liability clauses, limitation clauses, exclusion of liability clauses,

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General Court dismisses Amazon’s Challenge to VLOP designation (Amazon EU v Commission)

EU Law analysis: In its judgment of 19 November 2025 in Case T-367/23, the General Court of the European Union dismissed the action brought by Amazon EU Sàrl (Amazon) against its classification by the European Commission (Commission) as a so-called ‘Very Large Online Platform’ (VLOP) under Article 33(1) of Regulation (EU) 2022/2065 (EU Digital Services Act or EU DSA). Notably, Amazon does not call into question the correctness of the figure of 45 million monthly active users within the EU to qualify as a VLOP. The meeting of this threshold is out of dispute. Rather, Amazon takes the position that Article 33(1) DSA is unlawful in so far as that provision makes certain marketplaces subject to the obligations laid down in Articles 34 to 43 DSA. In particular, Amazon puts forward an infringement of the freedom to conduct its business, its right to property, the principle of equal treatment, the freedom of expression and of information and the protection of confidential information. All these rights are enshrined in the Charter of Fundamental Rights of the European Union (the Charter). The General Court considered all these rights on an individual basis, confirmed for most of them an interference, but at the same time emphasized that none of these rights is of absolute character. The court therefore engaged in analysing whether the specific interference could be justified. Ultimately, the judges reached the conclusion that in the case of Amazon the obligations imposed by the EU DSA are within proportion and therefore justifiable. Written by Dr Nils Rauer MJI, partner, Global Co-Lead Artificial Intelligence & head of German Intellectual Property at Pinsent Masons.

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