Ireland: Contracts and Commercial Law

The European Commission's EU Inc proposal promises to revolutionize startup formation with 48-hour digital company registration across Europe. But could this streamlined framework inadvertently erode Ireland's competitive advantage in attracting founders, and what role will Ireland's 2026 EU Council Presidency play in shaping the final outcome?

RAM prices have surged over 500% since October 2025, driven by AI data centres consuming global memory chip supplies. This analysis examines the contractual implications for enterprises with multi-year hardware agreements, exploring price adjustment mechanisms, specification flexibility, and termination rights when market conditions shift dramatically.

Dr Barry Scannell and tech entrepreneur Sean Blanchfield explore the transformative shift from AI copilots to autonomous agentic AI systems that are already functioning as digital workers within organisations. The discussion delves into how these AI agents are reviewing contracts, monitoring compliance, managing projects, and writing software, while examining the critical implications for governance, security, data protection, and the future of professional work.

In a significant decision of the Irish Supreme Court delivered on 18 February 2026 (ACE Autobody Limited -v- Motorpark Limited, Brecol Limited and JDM Automotive Limited [2026] IESC 9)...

The Tax Appeals Commission (“TAC”) had determined that certain transactions entered into by the taxpayers were ‘tax avoidance transactions’ within the meaning of section 811 of the Taxes Consolidation Act (“TCA”). The High Court held that, due to errors of law, the TAC determination could not stand in respect of the substantive conclusion regarding section 811 TCA

There were 309 inbound deals for Irish companies last year, worth a combined €14bn – that was up 9% by number of transactions on the prior year, but down 47% in total value...

An anti-suit injunction is a form of relief that restrains a party from commencing or continuing foreign proceedings. The injunction operates against the person to whom it is directed...

As Ireland prepares to host the 2027 edition of the historic competition, stakeholders across the sports, sponsorship, and legal industries will be aware of several talking...

On the 15th of September 2025, the High Court concluded that billionaire businessman John Magnier had failed to convince the Court that an enforceable agreement existed...