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Firm: A&L Goodbody LLP

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Companies (Amendment) Act 2012 becomes law
A&L Goodbody LLP, July 2012

The Companies (Amendment) Act 2012 has been signed into law by the President. The Act provides for the extension of the exemption for the use of US GAAP by US entities migrating to Ireland.   It amends the provisions of the Companies (Miscellaneous Provisions) Act 2009 (the 2009 Act), which first introduced the exemption, in two ways: The 2012 Act provides that the exemption may continue to be used for financial years up to and ending at the latest on 31 December 2020...

European Commission Publishes Details of a Framework for Bank Recovery and Resolution
A&L Goodbody LLP, June 2012

On 6 June 2012, the European Commission announced new crisis management measures to deal effectively on a cross border basis and in a harmonised manner with any future bank crisis...

Director Liability for Environmental Clean Up
A&L Goodbody LLP, January 2012

2011 saw significant developments in the courts in relation to the issue of directors’ liability for the costs of remediation of waste sites, an issue which is particularly crucial where the company which disposed of the waste is not in a position to pay...

Transposition of the Renewable Energy Directive 2009 (Directive 2009/28/EC)
A&L Goodbody LLP, July 2011

The global focus on reducing greenhouse gases and promoting renewable energy cannot be ignored in today’s business environment. Whether your business deals directly in energy or not, EU green policy-making is likely to affect your costs: transport, shipping, heating, electricity - all are ultimately affected by EU legislation on energy and climate change. In March 2007, the Council of the European Union agreed a new Energy Policy...

EC (Greenhouse Gas Emissions Trading) (Aviation) Regulations 2010
A&L Goodbody LLP, July 2011

These Regulations transpose the EU Directive 2008/101/EC ("the Aviation Directive") which extends the EU Emissions Trading Scheme ("ETS") to aviation activities. The previous 2009 Regulations [S.I. No. 274 of 2009], which partially transposed the Aviation Directive, are revoked. All flights arriving at and departing from EU airports will be included in the ETS from 2012...

Directors Face Greater Scrutiny
A&L Goodbody LLP, March 2010

The increased scrutiny on company directors means there is an onus on them to be aware of their roles and responsibilities.  As the recent Residence receivership case showed, company directors are facing greater scrutiny than ever by the courts. While many cases arise because of personal borrowings or guarantees, many relate to whether a director has acted honestly and responsibly as a director...

Environmental Liability Directive in Ireland
A&L Goodbody LLP, September 2007

The Environmental Liability Directive aims to establish a common framework of environmental liability across the EU to prevent and remedy certain types of environmental damage. The framework is based on the “polluter pays principle”. The implementation date for member states was 30 April 2007. Ireland has not complied with this transposition date and will not have transposed it as a current estimate until early 2008...

Termination of Motor Vehicle Distribution Agreements
A&L Goodbody LLP, February 2007

The European Court of Justice (ECJ) has ruled that motor vehicle distribution agreements may benefit from the exemption in Regulation 1400/2002 (Block Exemption) even if the supplier can terminate the agreement without notice in certain circumstances. The Block Exemption applies to such agreements provided the supplier gives reasons for the termination which are subject to review by an independent expert or arbitrator...

New Ucits III Rules have Re-energised the Investment Funds Market in Europe.
A&L Goodbody LLP, October 2006

As expected, the latest set of EU regulations regarding collective investment schemes - the undertakings for collective investments in transferable securities (Ucits III) - has opened up an exciting new spectrum of product possibilities for the investment funds industry in Europe. Since December 2004 there has been a new range of creative product offerings being authorised by the Irish financial regulator under the Ucits III banner...

The Continuing Battle Between Pharmaceutical Companies and Parallel Importers
A&L Goodbody LLP, May 2006

There have been fresh developments in the continuing battle between pharmaceutical manufacturers and parallel importers. National and European courts have been attempting to strike a balance between the principle of the free movement of goods within the EU and the legitimate protection of intellectual property rights. The most recent contribution has come from Advocate General Sharpston (AG) in her opinion in the ongoing case of Boehringer and others v Swingward and Dowelhurst (C-348/04)...

EPA Publishes Draft Allocation Plan for Second Period (2008-2012) of Emissions Trading
A&L Goodbody LLP, May 2006

The Environmental Protection Agency (EPA) has published a draft of Ireland’s second National Allocation Plan for Emissions Trading in Ireland. This follows a recent announcement by the Minister for the Environment, Heritage and Local Government, Mr. Dick Roche, T.D., which set out the total quantity of Carbon Dioxide (CO2) allowances being made available by Government to Ireland’s emissions trading sector...

Strategic Infrastructure Bill is Progressing Quickly
A&L Goodbody LLP, April 2006

The Planning and Development (Strategic Infrastructure) Bill 2006 was published on 16 February 2006 (a pdf version of this Bill is available at the end of this article). The idea of creating a “fast track” planning procedure for major infrastructural projects had been mooted for over three years...

Stamp Duty and Contracts for Difference
A&L Goodbody LLP, March 2006

On St Patrick’s Day the Irish Revenue Commissioners issued a communication, through CREST, in relation to CFDs. In the communication the Revenue said they believe the underlying hedging transaction behind a CFD, where the broker acquires Irish shares, may not fall within the relevant stamp duty exemptions that the brokers are claiming. If the Revenue are correct the broker has a 1% stamp duty liability on this hedging transaction...

New Irish Commercial Court Meets Expectations
A&L Goodbody LLP, January 2006

The new Irish Commercial Court is living up to expectations by providing a fast and effective means of resolving commercial disputes. A&L Goodbody recently secured for a full hearing within two days of a case being accepted by the Court. The matter involved an arbitrator's referral of a point of law. The speed as well as the terms of decision were crucial in protecting the client's interest...

Revised Technology Transfer Block Exemption Regulations Commence
A&L Goodbody LLP, January 2006

On 1 May 2004 a new and revised Technology Transfer Block Exemption Regulation (the TTBER) entered into force - Regulation No. 772/2004. The TTBER will provide block exemptions for IP licensing agreements, ensuring that certain technology transfer agreements are automatically exempt from the application of Article 81(1) of the EC Treaty, which prohibits anti-competitive agreements...

Ms Justice Laffoy Rules Against Fyffes in Insider Dealing Case
A&L Goodbody LLP, December 2005

On Wednesday 21 December, Ms Justice Laffoy issued her long-awaited judgment in Fyffes’ multi-million euro insider dealing action against Jim Flavin and his company Development Capital Corporation plc (DCC) and two of its subsidiaries. The decision follows 87 days of evidence, which closed in July 2005. Ms Justice Laffoy ruled that the defendants were not in possession of price sensitive information at the time they sold their shares in Fyffes and as such, no civil liability to Fyffes arose...

Directors’ Compliance Statements – The New Regime
A&L Goodbody LLP, December 2005

The Government has recently announced changes to the proposed regime of confirmation by directors of compliance by a company with its obligations. This note explains the background to the announcement and comments on the new proposals. Background - 2003 Act From the time that the Companies (Auditing and Accounting) Act, 2003 was first published there was considerable and widespread concern voiced about the proposed regime for Directors’ Compliance Statements...

Proposed Amendments to the Competition Act in Light of the Repeal of the Groceries Order
A&L Goodbody LLP, December 2005

“We consider that the Competition Act, 2002 captures the bulk of the anti-competitive practices which the Groceries Order was originally designed to prevent. However, we consider it desirable to significantly strengthen the Act in some respects and particularly to specially prohibit resale price maintenance, unfair discrimination and “hello money”. Such provisions will, henceforth, be enforced by the Competition Authority...

Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2005, SI No. 686 of 2005
A&L Goodbody LLP, December 2005

Persons responsible for filing annual returns for the following types of companies should be aware of this commencement order: Most private unlimited companies; Private companies not trading for the acquisition of gain by the members; Companies not having a share capital which are formed for an object that is charitable and is under the control of a religion recognised under Article 44 of the Constitution; and Companies which are exempted from certain filing requirements by order of the Co

Investment Funds, Companies and Miscellaneous Provisions Act 2005 (Commencement) (No. 2) Order 2005, SI No. 695 of 2005
A&L Goodbody LLP, December 2005

This Order . which came into effect on 1 December 2005, facilitates the expansion of the electronic filing system in the Companies Registration Office. Companies may now appoint Electronic Filing Agents to sign and file documents with the CRO in electronic form. The Minister of State at the Department of Enterprise, Trade and Employment, Mr Michael Ahern, stated, “The introduction of a statutory Electronic Filing Agent will greatly simplify the process for companies and their agents...

Company/Insolvency – Restriction of Directors
A&L Goodbody LLP, December 2005

In the Matter of Swanpool Ltd (in Voluntary Liquidation) and Travelodge Ltd (in Voluntary Liquidation) and in the Matter of Section 150 of the Companies Act 1990; McLaughlin v Lannen and Lannen, High Court, Clarke J, 4 November 2005 Facts: McLaughlin, the liquidator of Swanpool and Travelodge, sought a declaration that two directors of the companies be restricted (i.e. prohibited from acting as directors of companies for 5 years)...

Company Case Law – Application to Stay Winding-Up Resolution
A&L Goodbody LLP, December 2005

In the Matter of James McMenamin Ltd. (in Voluntary Liquidation), High Court, Laffoy J, 18 April 2005 Facts: In this case, a company in liquidation suddenly found funds that were previously unavailable, in an amount that would allow it to trade successfully again. Therefore, one of the contributories of the company sought to have the liquidation halted so that the company could resume trading as normal. The company’s sole asset was a 26-acre plot of land...

Government Drops Alcohol Products Bill
A&L Goodbody LLP, November 2005

In our previous ezines we tracked the progress of the Alcohol Products (Control of Advertising, Sponsorship and Marketing Practices/Sales Promotions) Bill. The Bill was set to have a major impact on the relationship between alcohol advertising and sport in Ireland but a recent controversial turnabout by the Government means that the Bill may never be enacted...

How to Structure Your Sports Club/Organisation
A&L Goodbody LLP, November 2005

Introduction A common question for clubs, events, and governing bodies at all levels of sport is what is the best legal structure to use - club or company? In this article we take a practical look at the pros and cons of the most likely options for your club or governing body. 1. Unincorporated Association A. What Is It? ● A group of individuals coming together to carry out a mutual activity, in common language a club...

Violence in Sport: Why Dangerous Tackles or Targeting Your Opponent Could Land You in Court
A&L Goodbody LLP, November 2005

‘Spear Tackle’ Case When Brian O’Driscoll was lifted and dropped unceremoniously by All Blacks Keven Mealamu and Tana Umaga in the first Lions test the issue of spear tackling became a hotly debated topic. Spear tackles have been in the news before and a recent Australian case involving a spear tackle in a rugby league match has reignited the debate on when the courts should intervene regarding violence in sport...



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