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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

Tax Case Summaries (August 2024)

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

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 bpireland@bloomsbury.com.

July 12, 2024

Irish Capital Gains Tax 2024 - Now Live

Tom Maguire's excellent new edition of Irish Capital Gains Tax is now available to subscribers of Irish Tax.

This new edition has been updated to take account of the Finance Act 2023 and provides in-depth analysis and interpretation of the law as it is applied to CGT by the Irish and UK courts as well as in Appeal Commissioners' decisions. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance.

To sign up for a free trial or to purchase a subscription to any of our legal and tax services, email bpireland@bloomsbury.com.

July 11, 2024

July Edition of Prof Wylie's Irish Property Law Update

The July issue of the Irish Property Law Update by Professor John Wylie is now live for subscribers to Irish Property Law with the latest updates on:

The monthly update of Irish property law developments written by Professor Wylie is exclusively for subscribers of the Bloomsbury Professional Irish Property Law Service. Each update contains commentary on relevant new cases, legislation, and Law Society practice notes and forms. The updates are set out under the relevant headings of the titles and chapters in the property law service together with links to the related content.

To sign up for a free trial of Irish Property Law or purchase a subscription to any of our legal and tax services, email bpireland@bloomsbury.com.

July 10, 2024

July Edition of Irish Criminal Law Update - DPP v Darren Murphy

Laura Byrne BL provides in-depth case analysis of DPP v Darren Murphy in the July issue of Irish Criminal Law. This is an interesting case in terms of the admissibility of recognition evidence, the proper procedures to be adopted in gathering such evidence, and the parameters of liability pursuant to the doctrine of common design and joint enterprise. 

Key words: 

Ní Raifeartaigh J – Court of Appeal – 19 December 2023 – [2023] IECA 330

Identification evidence – recognition evidence – dock identification – joint criminal enterprise – common design – CCTV footage

July 9, 2024

Irish Civil Litigation Update - Campbell v O’Doherty T/A The Irish Light

The latest update is now live for our Irish Civil Litigation subscribers. Written by Hugh Good BL, this article considers the case of Campbell v O’Doherty T/A The Irish Light [2024] IEHC 320. In this case the court considered an application for recusal by the defendant on the grounds of alleged bias. The case clearly sets out the independent status of barristers as it relates to clients they represent.

Key words:

[2024] IEHC 320 (Dignam J., 16 May 2024) – Recusal – objective bias – factors to be considered

July 8, 2024

Inheritance Tax (July 2024)

The July update to Inheritance Tax is now live for subscribers.

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