News for December, 2011

December 23, 2011

CASE SUMMARY: Response Engineering Ltd v Caherconlish Treatment Plant Ltd

Judgment of Hogan J delivered on 6 September 2011, High Court, [2011] IEHC 345
S 99(2)(e) Companies Act 1963 – book debts – priority – solicitor’s undertaking – overdraft facility – security – garnishee order – non-registration of charge – void – equity of redemption.

December 19, 2011

European Commission Proposes Reform of Taxation of Cross-Border Inheritance

Where there is a cross-border element to an inheritance, it is often the case that the heir or the estate is subject to taxation in more than one Member State, which can result in their being liable to a disproportionately high tax bill.

December 16, 2011

The Road Transport Act 2011

The Road Transport Act 2011 amends the Road Transport Acts in accordance with EU Regulations (EU Coach and Bus Services Regulation 1073/2009, the EU Haulage Regulation 1072/2009 and the EU Road Transport Operators Regulation 1071/2009).

December 7, 2011

The Great British Property Scandal - The Tax Incentives Are There - But for How Long?

Channel 4 is currently running a campaign over several nights called The Great British Property Scandal - in the writer's humble opinion, a worthy attempt to highlight the incongruity of demand for housing and arguably unwilling availability.

December 5, 2011

CASE SUMMARY: O’Meara v Bank of Scotland PLC

Judgment of Laffoy J delivered 28/10/2011, High Court, [2011] IEHC 402
Banking – joint deposit accounts – loan facility – sole account holder – security requirements – withdrawal – set-off – loan agreement – signature – mutuality – joint ownership – survivorship – beneficial ownership – equity – rectification.

December 2, 2011

European General Court Reduces Fines Against Quinn Group Companies

Last week, the General Court of the European Union presented a judgment partially annulling a decision of the Commission. It further reduced the fine imposed on certain Quinn Group companies (part of the Irish conglomerate) by the Commission for their participation in a cartel and concerted practices in the acrylic glass (methacrylates) industry. The court reduced the fine against the companies from €9m to €8.25m.

December 1, 2011

Consultation on EU proposal for Common European Sales Law

The Department of Jobs, Enterprise and Innovation has invited views from traders and consumers on an EU proposal for a Regulation of the European Parliament and of the Council on a Common European Sales Law. Its objective is to enhance cross-border commercial transactions through the creation of a uniform contract law for Member States.

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