Ireland: Compliance

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Article
Irish Merger Control: New Filing Thresholds From 1 July 2026
Ireland is raising the financial thresholds for mandatory merger control notifications from July 2026, increasing the combined Irish turnover requirement from €60 million to €100 million and the individual turnover threshold from €10 million to €15 million. This change follows recommendations from the Competition and Consumer Protection Commission and a public consultation process, with significant implications for transaction notification requirements and regulatory oversight.
Ireland Anti-trust
M
Matheson
Article
Ireland’s EU Presidency – The Programme, The Priorities And What They Mean For Business
Ireland's EU Council Presidency has unveiled an ambitious programme centred on three interconnected priorities: competitiveness, values, and security. The agenda spans critical legislative files across financial services, technology, energy, and industrial policy, while positioning simplification and resilience as cross-cutting themes that will shape policy choices across all Council formations.
Ireland Commercial
M
Matheson
Article
Revenue Confirms The ‘Large Corporates’ Within Phase One Of VAT Modernisation From November 2028
Revenue confirmed on 10 February 2026 that companies who deal with Revenue’s Large Cases Division and have an establishment in Ireland will be considered within scope for Phase One of Ireland’s VAT Modernisation programme. Therefore they will be subject to the first phase of implementation for mandatory eInvoicing and real-time reporting for domestic transactions from 1 November 2028.
Ireland Tax
M
Matheson
Article
EU’s Revised Sustainability Reporting And Due Diligence Rules Agreed
After months of intense negotiations, the European Parliament (the “Parliament”) and the Council of the European Union (the “Council”) have agreed new laws that substantially revise and simplify the EU’s corporate sustainability rulebook. Final approval of the package has been obtained and the amended “omnibus” directive (Directive (EU) 2026/470) was published in the Official Journal of the European Union on 26 February 2026.
European Union Commercial
M
Matheson
Article
The Data Act – Part I: Key Considerations Regarding Data Access And Sharing
The EU Data Act, which became applicable on 12 September 2025, fundamentally reshapes how businesses handle data generated by connected devices and related services. With Ireland's General Scheme published in February 2026 designating ComReg and CCPC as enforcement authorities, companies must now assess their compliance obligations across data sharing frameworks, contractual terms, and user access rights or face significant fines.
Ireland Privacy
M
Matheson
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