ARTICLE
20 September 2017

Business Crime 2018 - Ireland

M
Matheson

Contributor

Established in 1825 in Dublin, Ireland and with offices in Cork, London, New York, Palo Alto and San Francisco, more than 700 people work across Matheson’s six offices, including 96 partners and tax principals and over 470 legal and tax professionals. Matheson services the legal needs of internationally focused companies and financial institutions doing business in and from Ireland. Our clients include over half of the world’s 50 largest banks, 6 of the world’s 10 largest asset managers, 7 of the top 10 global technology brands and we have advised the majority of the Fortune 100.
Under Irish law, offences are divided between summary (minor) offences and indictable (serious) offences. In general, regulatory bodies are authorised to prosecute summary offences along with the Garda Siochána
Ireland Criminal Law
To print this article, all you need is to be registered or login on Mondaq.com.

1 General Criminal Law Enforcement

1.1 What authorities can prosecute business crimes, and are there different enforcement authorities at the national and regional levels?

Under Irish law, offences are divided between summary (minor) offences and indictable (serious) offences. In general, regulatory bodies are authorised to prosecute summary offences along with the Garda Siochána (the Irish police) and the Director of Public Prosecutions (the "DPP"). However, the DPP has the sole authority to prosecute offences on indictment (except for a limited category of offences still prosecuted at the suit of the Attorney General). In addition, there are a number of authorities that prosecute business crimes in Ireland on a summary basis. These include: the Office of the Director of Corporate Enforcement (the "ODCE"); the Criminal Assets Bureau ("CAB"); the Office of the Revenue Commissioners (the "Revenue Commissioners"); the Competition and Consumer Protection Commission (the "CCPC"); and the Office of the Data Protection Commission (the "ODPC"). In relation to indictable offences, the relevant authority prepares a file and submits it to the DPP for consideration; it is then solely at the discretion of the DPP as to whether a case will be taken in respect of a suspected offence.

1.2 If there is more than one set of enforcement agencies, how are decisions made regarding the body which will investigate and prosecute a matter?

As mentioned above, only the DPP can prosecute offences on indictment. However, in relation to summary offences, offences are primarily prosecuted by the Irish police or, if there is a specific statutory provision, by the relevant authority (see question 1.3 below).

1.3 Is there any civil or administrative enforcement against business crimes? If so, what agencies enforce the laws civilly and which crimes do they combat?

Some authorities, such as those mentioned above, are empowered to take civil or administrative action against business crime. In particular:

  • the CCPC is empowered to take civil proceedings to enforce breaches of competition law involving anti-competitive agreements and abuses of dominant positions, where the public interest does not require criminal prosecution;
  • the Revenue Commissioners can take civil enforcement action in relation to revenue offences and compel compliance with revenue law through insolvency and restitution proceedings; and
  • by bringing criminal proceedings for breaches of the Companies Act 2014, the ODCE brings civil proceedings for the restriction and disqualification of directors, and initiates fact-finding company investigations.

In addition, the Central Bank of Ireland (the "Central Bank") can impose civil and administrative penalties for breaches of banking regulations. For instance, it can impose on a person or entity: a private/public caution or reprimand; a direction to pay a penalty not exceeding €10 million or 10% of turnover, whichever is the greater or up to €1 million on an individual; and/or a disqualification that prohibits individuals from being involved in any regulated financial service provider for a specified period.

2 Organisation of the Courts

2.1 How are the criminal courts in your jurisdiction structured? Are there specialised criminal courts for particular crimes?

Offences which are tried summarily are heard before a judge in the District Court (the lowest court). Appeals from the District Court lie to the Circuit Court. Offences tried on indictment are heard before the Circuit Court and the Central Criminal Court (the High Court exercising its criminal jurisdiction), and trials in these courts are heard by a judge and jury. While the Central Criminal Court has full and original jurisdiction to hear all criminal cases, in practice, only those cases which are outside the jurisdiction of the Circuit Court will be brought before the Central Criminal Court at first instance. Appeals from both of these courts lie to the Court of Appeal. Appeals against decisions of the Court of Appeal will be heard by the Supreme Court if the Supreme Court is satisfied that the decision involves a matter of general public importance or, in the interest of justice, it is necessary that there be an appeal to the Supreme Court. The only Criminal Court dedicated to particular crimes is the Special Criminal Court, which deals with terrorism and organised crime.

2.2 Is there a right to a jury in business crime trials?

The Irish Constitution provides that "no person shall be tried on any criminal charge without a jury", save in specified circumstances. One of these circumstances is in relation to a minor offence which is being prosecuted summarily. No distinction is made for business crimes.

To view the full article please click here.

This chapter was first published by The International Comparative Legal Guide to Business Crime 2018

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

See More Popular Content From

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More