Ireland—Banking & Financial Services analysis: On 23 January 2024, against the backdrop of accelerating change in the payments landscape at both a national and EU level, the Irish Minister for Finance, Michael McGrath TD, published the General Scheme of an Access to Cash Bill (the Bill) following approval by the Irish government. Eimear O’Brien, partner, Virginia Montgomery, senior knowledge lawyer, and Hannah Vero, associate, at Hogan Lovells International LLP, provide comment on the Bill.

This Practice Note considers the implications of entering an appearance in Irish court proceedings. It explains when and how a defendant must enter an appearance in the superior and lower courts and the consequences for failing to do so within the relevant time periods. What does it mean to enter an appearance? Entering an appearance is the formal step a defendant takes to notify the court and the plaintiff that they intend to respond to pleadings issued against them. It indicates that the defendant will participate in the proceedings and prevents a plaintiff from seeking judgment in default of appearance. It does not constitute an admission of liability or any of the facts alleged. Practitioners should note that entry of an appearance may prevent a defendant from contesting jurisdiction and cure a procedural irregularity relating to service or renewal of the summons. Any challenge to the court’s jurisdiction or application to set aside a summons should therefore be made before an appearance is entered. In Transportstyrelsen v Ryanair, Ryanair’s entry of an unconditional appearance was one of

The topic of redundancy is always topical in Ireland and it is something that all organisations have to navigate during the lifespan of their business. While no employee wants to hear they are being made redundant, it is crucial for employers to understand their own obligations and respect their employees' rights if it is happening. This Practice Note gives detail of when an employee will be entitled to a statutory redundancy payment, the calculation method for a statutory redundancy payment, and discusses relevant case law on this topic. What is redundancy? Redundancy Payments Act 1967 (Ireland) s 7(2) (RPA 1967 (IRL)) provides for five scenarios where redundancy will occur. Redundancy will occur if, for one or more reasons not related to the employee concerned, the dismissal is attributable wholly or mainly to one of the following factors: • the fact that the employer has ceased, or intends to cease, to carry on the business for the purposes of which the employee was employed, or has ceased or intends to cease, to carry on that

Purpose of EIA An environmental impact assessment (EIA) is an assessment of a project's likely significant environmental effects. It must be carried out as part of the consenting process for certain projects, in accordance with the Environmental Impacts Assessment Directive (Directive 2011/92/EU) (EIA Directive), as amended by Directive 2014/52/EU. See Practice Note: EU Environmental Impact Assessment Directive—snapshot. The purpose of an EIA is to give due weight to a proposed project’s likely significant effects on the environment, along with economic and other social factors, in deciding whether the project should be consented to by the relevant competent authority. An EIA may be required in the context of an application for planning permission or for an environmental permit. It provides an opportunity for an applicant to identify ways to avoid, reduce, or off-set potential negative environmental impacts in order for a project to receive the relevant consent. It also gives the public and other statutory consultees opportunities to participate in the decision-making process. Legislation and guidance A project may require planning

This Checklist provides best practices for conducting environmental, social, and governance (ESG) due diligence, including general guidance for ESG due diligence, as well as specialised direction for each pillar of ESG. For information on environmental due diligence, see Precedents: • Ireland—EHS due diligence questionnaire—share purchase • Ireland—EHS due diligence questionnaire—asset purchase Introduction In light of national and international regulatory agencies issuing increasingly strict ESG guidance coupled with heightened societal interest in ESG issues, the importance of an ESG due diligence review of M&A target businesses continues to grow. A thorough ESG due diligence process conducted by an M&A buyer and its representatives can help identify, mitigate, and potentially avoid regulatory and reputational risks as well as inform deal valuation and structure. Having strong ESG policies and practices in place may make a target more attractive by creating ongoing value and goodwill that will continue post-acquisition. Conversely, a lax approach to ESG may

Equal treatment under Irish law Bunreacht na hÉireann In Ireland, the principle of equality enjoys constitutional protection. Article 40.1 of Bunreacht na hÉireann states as follows: ‘All citizens shall, as human persons, be held equal before the law. This shall not be held to mean that the State shall not in its enactments have due regard to differences of capacity, physical and moral, and of social functions.’ Article 40.1 does not provide an absolute right to equality. It envisages that discrimination may lawfully occur if it is based on differences in physical or moral capacity and social function, provided that it is reasonable to do so. Domestic law The primary legislation in Ireland which deals with discrimination in the workplace is the Employment Equality Act 1998 (Ireland), as amended (EEA 1998 (IRL)). Other relevant legislation includes (but is not limited to): • the Equal Status Act 2000 (Ireland), as amended • the Maternity Protection Act 1994 (Ireland), as amended • the Protection of Employees (Part-Time

MLex: Big tech companies are losing what are seen as self-regulation privileges, as the Irish Online Safety Commissioner has proclaimed it is now time for effective regulation with tools such as age assurance. Engagement with the European Commission could add several months to finalising the code, said the commissioner.

This Practice Note provides introductory information on the form and usage of Eurocontrol letters. It discusses: • the reasons a Eurocontrol letter is often a required condition precedent to closing of an aircraft lease agreement • how they are used, and • the form required by Eurocontrol What is a Eurocontrol letter? A Eurocontrol letter (also known as a letter of authorisation or an authority letter) is a usual condition precedent to an aircraft lease agreement which gives an aircraft owner or lessor, or alternatively an authorised representative of one of those parties, authority to access the Central Route Charges Office (the CRCO) statement(s) of account of an aircraft operator. The CRCO operates a system which collects route charges on behalf of participating Member States from operators who use aircraft in Eurocontrol airspace. Why is it important for a lessor to have access to the statements of account of an

The EU General Data Protection Regulation (EU GDPR) provides a number of rights for data subjects, including providing a right of access to their personal data. Data subjects can make a request to an organisation to exercise their right of access to their personal data (a data subject access request or DSAR) at any time and there are strict time limits for complying with requests made. See Practice Note: Ireland—How to handle data subject access requests. This Flowchart maps out a process for evaluating DSARs received under the EU GDPR. It reflects the requirements in the EU GDPR and the Data Protection Act 2018 (Ireland) (DPA 2018 (IRL)) together with guidance issued by the Data Protection Commission (DPC). It should be read in conjunction with Practice Note: Ireland—How to handle data subject access requests and: Ireland—Handling data subject requests—flowchart, which covers requirements common to all data subject requests under the EU GDPR. Note 1—notifying the data subject you are unable

Examinership is a court-supervised corporate rescue process that places a financially troubled company under the protection of the court to facilitate its survival as a going concern. In an examinership, an independent examiner is appointed by the court to examine the company’s affairs and formulate a scheme of arrangement (a restructuring plan) to return the company to viability. During examinership, the company enjoys a court-protected moratorium that freezes creditor enforcement actions, allowing breathing space for the examiner to seek new investment and to negotiate compromises with creditors. If a suitable arrangement is approved and confirmed by the court, the company can emerge from examinership with a restructured balance sheet. If not, the company will likely face liquidation. Examinership is a ‘debtor in possession’ procedure in that, unlike receivership or liquidation, the existing directors remain in control of day-to-day operations (unless the court orders otherwise), making it an attractive rescue option for directors of insolvent companies. Petition and appointment Statutory criteria The court (High Court, or the Circuit Court if the company qualifies as a ‘small company’)

This Practice Note 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, exclusion clauses and exemption clauses) including the provisions of the Sale of Goods Act 1893 (Ireland) (SGA 1893 (IRL)), the Sale of Goods and Supply of Services Act 1980 (Ireland) (SGSSA 1980 (IRL)), and the Consumer Rights Act 2022 (Ireland) (CRA 2022 (IRL)). For more detailed information on contract law in Ireland, see also Practice Notes: • Ireland—The relationship between Irish and English contract law • Ireland—Contract law essentials • Ireland—Contracts—formation and interpretation • Ireland—Contract interpretation—implied terms What are exemption clauses? An exemption clause is a contractual term which seeks to exclude or limit liability for breach of contract or other liability as may be found at common law or under statute. Liability may result where an exemption clause is not used or pleaded. Where a clause negatives