Stay informed with the latest key developments and materials in Irish commercial law. This resource provides timely updates and essential documents, ensuring legal practitioners remain at the forefront of industry changes and innovations.
MLex: Adult website Stripchat’s original designation under the Digital Services Act, subjecting it to the law’s strictest obligations, was upheld by...
Ireland—Commercial analysis: This article was written by A&L Goodbody’s Technology Team. It provides a practical breakdown of transparency...
Ireland-Commercial analysis: This article was written by Niamh McGovern, partner (Energy and Infrastructure), James Downey, senior associate (Energy...
MLex: Meta is liable for fake advertisements and profiles on Facebook and Instagram and cannot invoke the EU Digital Services Act (EU DSA) hosting...
Ireland—The relationship between Irish and English contract lawThis Practice Note provides an overview of the general application and interpretation...
Ireland—Executing simple contracts and deedsThis Practice Note summarises the law, guidance and practice relating to the execution of simple contracts...
Ireland—Third party rights—the common law doctrine of privity of contractThis Practice Note discusses the common law doctrine of privity of contract,...
Ireland—Exclusion and limitation of liabilityThis Practice Note provides guidance on the common law and statutory controls affecting exclusion and...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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