Last week’s elections will bring in new legislators at the federal and state levels and The Toy Association team has begun laying the foundation to successfully navigate regulatory and legislative threats and opportunities in 2019 and beyond. The Toy Association is committed to working closely with new legislators and the current administration to support policies that promote growth in the toy industry and those that remain highly protective of children. In the coming months, the Association will meet with newly-elected...

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By Áine Cadogan | +353 1 614 7728 | acadoganmhc.ie Just as businesses have begun to come to terms with the GDPR, another regulatory regime has come into force, its arrival having gone largely unnoticed by many businesses. This incoming regulatory regime is called the Network and Information Systems Directive (“NIS Directive”) and the Irish legislationimplementing the NIS Directive (“NIS Regulations”) was signed into law in September of this year. The GDPR was designed to reshape the way that businesses approach data privacy...

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VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in the VAT taxed activities of the parent company, VAT on the disposal costs may be recoverable. Proper and timely documentation of such reasons will play a deciding role. This follows from the judgment of the Court of Justice of the European Union (“CJEU”) in the C&D Foods case (C-502/17) on 8 November 2018. Facts of...

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