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July 16, 2024

War Crimes Prosecution Surrender to Croatia Denied due to Potential Inhuman Detention Conditions

Minister for Justice v Rakanovic [2024] IEHC 391 (High Court, Greally J, 28 June 2024)

High Court refused the surrender of an individual to Croatia under a European arrest warrant for alleged war crimes, citing potential inhuman and degrading detention conditions that would violate art 3 of the European Convention on Human Rights. This decision was based on the fact the Croatian authorities failed to provide sufficient assurances that the individual's detention conditions would meet minimum human rights standards; a report from the European Committee for the Prevention of Torture highlighted systemic issues with overcrowding in Croatian prisons; and the inability of the Croatian authorities to guarantee adequate personal space for detainees.

European Arrest Warrant (EAW) – war crimes – Croatia – High Court – refusal of surrender – Article 3 – European Convention on Human Rights (ECHR) – inhuman and degrading treatment – prison conditions – overcrowding – European Committee for the Prevention of Torture (CPT) – Geneva Conventions ActIncitement to Hatred ActNon-Fatal Offences Against the Person Act – mutual recognition – mutual trust – Framework Decision – s 37 of the Act of 2003

July 15, 2024

The Taxation of Companies 2024 - Available Online

The 2024 edition of this key tax title has been extensively updated by Tom Maguire to include a brand new chapter on Ireland’s implementation of the OECD’s 'Pillar 2' agreement; the high-profile policy introducing a global minimum effective corporation tax rate of 15%. There are also updates to Finance Act 2023 and comprehensive additions around: the tax treatment of outbound payments; a new provision dealing with interest relief for Qualifying Financing Companies; and decisions of the courts and the Tax Appeals Commission.

Available now to Irish Tax subscribers. To sign up for a free trial or to purchase a subscription to any of our legal and tax services, email

July 15, 2024

Tax Case Summaries (August 2024)

The latest set of Tax Case Summaries are now live for subscribers.

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