This Practice Note provides an overview of actions in the Commercial List of the High Court (commonly known as the Commercial Court). It provides guidance on what kind of cases fall within the definition of commercial proceedings and the potential benefits of using the Commercial Court for appropriate cases. It sets out the applicable rules and procedures in the Commercial Court. It explains how to enter an action in the Commercial Court, entry criteria and the procedure to follow for entry applications. The purpose and procedural requirements of directions hearings are described and the Practice Note explains how a substantive hearing date is fixed, defines call overs and highlights the importance of timing estimates and the implications of going over time in a commercial action. For hearings in the Commercial Court, the main procedural requirements are summarised including in relation to the format and lodging of hearing papers. This Practice Note offers practical and procedural guidance on commercial actions proceeding in the Commercial List of the High Court (commonly known

This Checklist outlines considerations when drafting or reviewing a commercial contract. It addresses preliminary issues prior to drafting or reviewing the contract, key commercial issues and clauses, methods of risk management, common boilerplate provisions, execution and contract management. For more information on commercial contract drafting and review, see Practice Note: Ireland—Structure and form of commercial contracts. This is a high-level Checklist suitable for use when drafting and reviewing a broad range of commercial, business-to-business contracts. It may be suitable for junior lawyers and those working in-house and assumes some familiarity with the concepts referred to. It touches only lightly on pro-party drafting and negotiating positions and links out to more specific guidance. This Checklist does not consider issues around data protection, data security or industry-specific issues. For more information on negotiating commercial agreements where data protection is a concern, see: Ireland—Data protection and ePrivacy—overview. For a Checklist intended for use by non-legal employees (ie procurement or sales professionals) when reviewing and executing commercial contracts, see: Ireland—Commercial contract review and execution (business personnel)—checklist. References

This is a Checklist for in-house lawyers to provide to those of its employees (eg procurement or sales professionals) who are engaged in negotiating commercial contracts. It sets out the primary issues to consider when negotiating or reviewing a business-to-business commercial contract, and includes practical guidance. This Checklist may be suitable for use in low risk contracts where employees who are not legally qualified are authorised to conduct negotiations and contract review. It may be customised as required to work with a company playbook on contract negotiation and review, to include suggested fall-back drafting positions and escalation points for recourse to a legal team as appropriate. As it is intended to be used by non-legal professionals, it does not include links to further detailed legal commentary in each case. For a Checklist intended for use by legal professionals with links to further information, see: Ireland—Commercial contract drafting and review—checklist. In-house lawyers should check that business personnel engaged in negotiating and concluding commercial contracts do so in accordance with all internal protocols

ARCHIVED: This archived commercial horizon scanner tracks the progress of Irish legislation (including Bills in progress, Acts in force, Statutory Instruments in progress and Statutory Instruments in force), judgments of the Irish Supreme Court and Court of Appeal and consultations and inquiries related to commercial law in 2024. This tracker does not cover developments in the EU, for EU commercial legislative and regulatory developments, see: Trackers (EU Law)—overview. Legislation This tracker is designed to assist practitioners in keeping up to date with Acts of the Oireachtas and Bills being examined by the Oireachtas that will impact Irish commercial law. This section contains information on primary legislation and the progress of Irish government bills as they pass through both houses of the Oireachtas—Dáil Éireann and Seanad Éireann—before being signed into law by the President. See: LNB News 19/09/2024 29—Ireland—Government Chief Whip publishes Autumn Legislative Programme. Please note that the below bills have now lapsed as Dáil Éireann has been dissolved. Bill title Next/last key date Find out more Forty-first Amendment of the

ARCHIVED: This archived Practice Note provides a summary of the key legal developments that are expected to impact Irish commercial lawyers during 2025 and beyond. It also summarises the key developments which have already taken place in 2025. This Practice Note does not cover developments in the EU, for EU commercial legislative and regulatory developments, see: Trackers (EU Law)—overview. Feel free to suggest issues that may be covered in our horizon scanner using: irelandcurrentawareness@lexisnexis.com. Bills This section contains information on the progress of Irish government bills and private members bills relevant to commercial practitioners from proposal to the passage of the bills as they pass through both houses of the Oireachtas—Dáil Éireann and Seanad Éireann—before being signed into law by the President. Bill title Next/last key date Analysis Further material The Copyright and Related Rights (Amendment) Bill 2025 16 June 2025 The Bill has completed Dáil Éireann, third stage. The Bill addresses the incorrect transposition of EU Directive 2006/115/EC following Court of Justice of the European Union (CJEU) Case C-265/19 Recorded

This Practice Note is a horizon scanner tracking key future developments in the field of commercial law in Ireland for 2026. It provides details of key dates for your diary (including forecasted dates where the actual date is unknown) and relevant commentary in relation to: • legislation (bills in progress) • consultations • other key developments This horizon scanner does not cover past developments, such as legislation fully in force or final judgments.. This horizon scanner does not cover developments outside Ireland. For more information on developments in the UK and the EU, see Practice Note: Commercial tracker and Trackers (EU Law)—overview respectively. Feel free to suggest issues that may be covered in our horizon scanner using: irelandcurrentawareness@lexisnexis.com. Legislation Bills in progress What’s happening? When? What’s the impact? Find out more SI No 124/2026 European Union (Empowering Consumers for the Green Transition) Regulations 2026 (Ireland) (SI 124/2026 (IRL)) Comes into operation: 27 September 2026 SI 124/2026 (IRL) are made to give effect to Directive (EU) 2024/825 of 28 February 2024 as regards empowering consumers

This Practice Note provides a summary of the recent key legal developments that impact Irish commercial lawyers during 2026 and beyond. Feel free to suggest issues that ma thy be covered in our horizon scanner using: irelandcurrentawareness@lexisnexis.com. To track upcoming legal and regulatory developments for Irish commercial lawyers, see Practice Note: Ireland—Commercial horizon scanner 2026. For Irish commercial developments tracked previously, see Practice Notes: Ireland—Commercial horizon scanner 2025 [Archived] and Ireland—Commercial horizon scanner 2024 [Archived]. For tracked enforcement actions taken by the Data Protection Commission (DPC) in Ireland under the EU’s General Data Protection Regulation (EU) 2016/679 (EU GDPR) and the Data Protection Act 2018 (Ireland) (DPA 2018 (IRL)), see Practice Note: Ireland—The Data Protection Commission inquiries—tracker. This tracker covers key Irish commercial law developments, including contract, consumer protection, competition, agency and distribution, sale and supply of goods and services, confidential information and intellectual property, data protection and ePrivacy and digital trade. Legislation This section contains information on recent legislative changes relevant to Commercial practitioners which are partially of fully in force. Act/SI title When? What’s

This new starter guide provides an introduction to the Ireland—Commercial law (Commercial) practice area. It is aimed at trainee solicitors and those who are new to Commercial as a practice area. It focuses on the key issues that arise when advising on Commercial matters and includes links to other LexisNexis® sources and materials which provide more comprehensive information on the topics covered. Those who are new to Commercial are also likely to find the Overviews in each of the subtopics in the practice area useful. These Overviews summarise the law relating to a particular right or issue, providing links to relevant content within the subtopic to help navigate the area concerned. For example, see: Ireland—Data protection and ePrivacy—overview and Ireland—Breach and remedies—overview. Where something is not covered by this basic guide, use the Topics tab or Topics dropdown menu to browse further practice area content. What do Commercial lawyers do? Commercial lawyers act for businesses and organisations, providing guidance on an on-going basis in connection with their trading and operational requirements. They provide support to the

This Practice Note has been produced in partnership with Sean O’Sullivan BL, Bar of Ireland. Introduction A company that has been struck off the Register—whether voluntarily or involuntarily—may be restored to the Register in certain prescribed circumstances pursuant to Chapter 2, Part 12 of the Companies Act 2014 (Ireland) (CA 2014 (IRL)). Depending on the particular circumstances of the company and its strike-off, the application to restore it to the Register may be made to the Registrar (‘the Administrative Procedure’) or the court (‘the Court Procedure’). The Administrative Procedure The Administrative Procedure is a private application to the Registrar and is only available in circumstances where the application is brought within twelve months of the strike-off. However, where the company is an owner’s management company, in which case it may be entitled to apply to the Registrar within six years of its dissolution. Further, pursuant to CA 2014 (IRL), s 737(4), only a member or officer of the company may apply to the Registrar for the company’s restoration. Such an application to restore a company to the

A company’s capital means the sum of share capital and undenominated capital. A company’s share capital means the aggregate amount or value of the nominal value of shares of the company at any given time. A company’s undenominated capital means the amount of the company capital from time to time which is in excess of the nominal value of its issued shares (ie what used to be known as share premium). This Practice Note considers the rules relating to the maintenance of that share capital for private companies limited by shares (‘LTD’) and public companies limited by shares (‘PLC’). The rules are designed to ensure that a company receives proper consideration for the shares it issues and does not return funds to shareholders, except in defined circumstances. This basic principle is to ensure that a company’s share capital remains intact. The amount of shares that a company can issue to investors,

Introduction A company limited by guarantee is a type of company with members who have undertaken to contribute to the assets of the company in the event of its being wound up. This Practice Note summarises the main features of a company limited by guarantee in Ireland and why a guarantee company might be used as a vehicle to carry on a business as opposed to a company limited by shares. What is a company limited by guarantee (CLG)? A company limited by guarantee (CLG) is provided for in Part 18 of the Companies Act 2014 (Ireland) (CA 2014 (IRL)). A CLG is a company which does not have a share capital and the constitution of which provides that the liability of its members is limited to such amount as the members may, in the constitution, respectively undertake to contribute to the assets of the CLG in the event of it being wound up. The provisions of the CA 2014 (IRL) applicable to private limited companies apply to CLGs, save to the extent

Company names and business (or trading) names are respectively regulated by the Companies Act 2014 (Ireland) (CA 2014 (IRL)) and the Registration of Business Names Act 1963 (Ireland) (RBNA 1963 (IRL)). This Practice Note summaries the key requirements in respect of company names and business names of a private company limited by shares (LTD). For details of requirements relating to the disclosure of a company’s name and other registration details at its premises and on its business stationery and other documents, see Practice Note: Ireland—Trading disclosures of a private company limited by shares (LTD). Choosing a company name/company name restrictions The choice of company name, whether on incorporation or on a subsequent change of name, is subject to a variety of requirements and restrictions, which include: • the name of an LTD must end with either ‘limited’ or (the Irish language version) ‘teoranta’ and appropriate abbreviations (‘ltd.’ or ‘teo.’) may be used • the name must not be the same as or too similar to that of another company which