Arthur Cox LLP

The Network and Information Security Directive 2022/2555 (the “NIS2 Directive”) has now come into effect from 17 October 2024 with application to the following sectors (but subject to the enactment of domestic Irish legislation to fully transpose its provisions):: healthcare; manufacturing of pharmaceutical products or preparations, medicinal products or medical devices; energy and utilities; transport; financial institutions (save for those complying with the ICT risk management aspects of the Digital…

In October 2024, some key building blocks for Phase 2 have been put in place. They include Government approval of the South-Coast Designated Maritime Area Plan and a Decision on Grid Connection Policy. South-Coast Designated Maritime Area Plan (“SC-DMAP”) The Oireachtas has approved the SC-DMAP, which is available at the link here. The SC-DMAP identifies four proposed maritime areas off the South Coast within which fixed offshore wind farms may…

Estate planning is an essential process for business owners, particularly those with complex financial structures involving assets in multiple jurisdictions. Business owners domiciled in Northern Ireland but holding personal and business assets in both Northern Ireland and the Republic of Ireland face unique challenges in navigating the legal, tax, and succession frameworks of two distinct legal systems. Crafting an effective estate plan in such cases requires careful consideration of cross-border…

In 2020, we published a briefing considering the existing law enforcement requests regime. Since then, the final text of the anticipated e-Evidence Package, comprising Regulation (EU) 2023/1543 (“the e-Evidence Regulation”) and Directive (EU) 2023/1544 (“the e-Evidence Directive”) has been agreed. This briefing outlines key elements of the new regime, which is to apply in 2026. Legal Framework Parallel Application of Legislation The Law Enforcement Directive (the “LED”) applies specifically to…

The Corporate Sustainability Due Diligence Directive (CSDDD) applies to certain large EU companies and non-EU companies operating within the EU. In-scope companies will be subject to due diligence obligations related to adverse environmental and human rights impacts with respect to companies’ own operations, those of their subsidiaries and their chains of activities. In-scope companies will also be required to adopt and implement a climate transition plan. Companies in Scope The…

For anyone involved in the drafting, negotiation and implementation of contracts, it is vitally important that all parties involved are aware of what the words used mean and that the drafting is accurate, clear and not open to differing interpretations between the parties. The importance of this was highlighted in the recent case of Cantor Fitzgerald & Co v Yes Bank Ltd [2024] EWCA Civ 695. The fundamental question brought…

The Digital Operational Resilience Act (“DORA“) applies to a wide range of financial entities and is focused on ensuring that these entities are able to respond effectively to unplanned information and communication technology (“ICT“) disruption, while minimising the impact on their business and customers. In this briefing, we consider the impact of DORA for fund managers and outline the requirements under DORA to manage and mitigate ICT risk. Does DORA…

This requirement was adopted as part of the 12th package of EU sanctions against Russia in December 2023 and aims to combat the circumvention of existing sanctions against Russia. The Article 12g Requirement: Who must comply Article 12g obliges EU exporters to contractually prohibit the re-exportation to Russia and the re-exportation for use in Russia of certain goods when exporting, selling, supplying or transferring those goods from the EU to…

As many charity trustees may be aware, the week of 13 -17 November 2023 is the Charities Regulatory Authority’s “Charity Trustees’ Week” with an increased focus on the roles and responsibilities of charity trustees. With that in mind, in this briefing we are flagging a few key areas that charity trustees should bear in mind when considering their legal duties under Irish law. These duties can arise under the governing…

Overturning the decision of the Court of Appeal, the Supreme Court held that on the facts of the case, the delivery drivers were properly categorised by Revenue as employees and not as independent contractors as was contended for by Domino’s Pizza. Mutuality of Obligation – Not a Defining Feature of Employment Contract Importantly, the Supreme Court rejected the contention that “mutuality of obligation” was a prerequisite for concluding that a…

This decision will be of interest to controllers who are processing children’s data as it illustrates the importance of carrying out comprehensive data processing impact assessments (“DPIAs”), implementing appropriate technical and organisational measures, as well as using clear language in customer communications, including clear directions on registration and in the terms and conditions governing the service. Inquiry and Response: The inquiry looked at three areas of data processing by TikTok:…

Once enacted, the legislation will give the Minister the power to mitigate the effect of transactions in sensitive sectors identified as problematic or, if necessary, prohibit them outright.  This note provides an overview of the key aspects of the proposed investment screening regime on the basis of the current draft of the Bill (currently expected to be enacted in Q4 2023). In terms of timing for the implementation of the…

BEFIT purports to simplify tax reporting and reduce compliance costs for businesses in Europe. BEFIT contains a common set of rules for calculating an aggregated tax base for members of a BEFIT group and the allocation of the tax base between BEFIT group members. If adopted at Council the new rules must be implemented by 1 January 2028 and applicable from 1 July 2028. If adopted, it is expected to…

Administrative fines may have been the headline when GDPR became effective in May 2018, however, recent focus has shifted to who is imposing the fines.  Lead supervisory authorities (“LSAs”) are responsible for supervising the cross border processing of entities that have their “main establishment” in the supervisory authority’s jurisdiction and ultimately taking enforcement actions against those entities for infringements.  Financial impacts of enforcement under the GDPR are becoming significant, with…

In so doing, obligations under the ePrivacy Directive that apply to traditional communications services (voice phone calls (fixed and mobile) and text messaging (SMS)) and obligations under the European Accessibility Act now extend to OTT services, such as messaging, web-based email and voice over IP. Additionally, while the provisions transposing the EECC into Irish law only commenced in June 2023, the application of the EECC with regard to these services…

Ireland has passed the Regulation of Lobbying and Oireachtas (Allowance to Members) (Amendment) Act 2023 (the “Lobbying Amendment Act”) which was signed by the President on 23 June 2023. The Lobbying Amendment Act strengthens and amends the Regulation of Lobbying Act 2015 (the “2015 Act”) by expanding its scope and enhancing enforcement for breach as outlined in our previous briefing on the draft legislation. The Lobbying Amendment Act will become…

A recent judgment in the UK has clarified some of the limits of challenges taken by shareholder NGOs. This litigation is part of a trend we are seeing across several jurisdictions in which the emissions reduction plans formulated by governments and corporates are challenged as being inadequate in a variety of respects. In ClientEarth v Shell [2023] EWHC 1137 (Ch), Client Earth, a minority shareholder in Shell Plc, claimed that,…