Technology Companies Updates and Guides

Applying for a Payment Institution Authorisation to the Central Bank of Ireland

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Introduction (Note this article also appears in our contributions to An application to offer payment services in Ireland by means of a payment institution authorisation is made under regulation 18 of the European Communities (Payment Services) Regulations 2009 (S.I. No 383 of 2009) (the “Regulations”) which transposed into Irish law, the payment services directive […]

Key Issues in Drafting Employment Contracts

A contract of employment is good for employee relations

As an employer it is important to give consideration to how your business manages employment law risk, complying with applicable employment legislation and contractually achieving reasonable flexibility for your business in the employment relationship. Employers have an obligation under law (Terms of Employment (Information) Acts, 1994 – 2012) to provide each of their employees with a written […]

Surveillance in the Workplace

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The case of Deegan v Dunne’s Stores UD202/2012 highlights the issues that can arise in relation to workplace surveillance.  The case involved an employee of the deli section of a branch of Dunnes Stores.  The manager had become aware that there were breaches of the company’s stated policy regarding food purchasing.   The policy is […]

Cloud computing and transfers of data outside the EEA


One of the particular restrictions faced by organisations using cloud computing providers, such as Amazon Web Services, is the question of dealing with transfer of personal data outside of the EEA. The EEA consists of the geographical area of the European Economic Area (which consists of the countries of EU (other than Croatia) and Liechtenstein, […]

Council Regulation 282/2011 – Vat on e-services Implementing Regulation Consolidated

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We have created an informal consolidated version of Implementing Regulation 282/2011, which is the Implementing Regulation for VAT on e-services.  This is freely available to those who wish to use it, without warranty.   As of the date of posting (3 June 2014) Eur-lex have only consolidated the Italian version.  If you have any comments or […]

VAT on e-services – London Conference 2 June 2014 Part III

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This is our final post on today’s conference (2 June 2014) organised by HMRC concerning the VAT on e-services regime and aspects of Implementing Regulation 282/2011 (as amended by Regulation 967/2012 and 1042/2013) (the “Regulation”). The afternoon session focused on the application and operation of the Mini-One Stop Shop (MOSS) and Union and Non-Union Schemes.  […]

VAT on e-services – London Conference 2 June 2014 – Part II

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The remainder of the mid morning VAT on e-services event in London continued to be a facinating event.  The session dealt with discussions on specific articles of the Implementing Regulation 282/2011 (as amended by Regulation 1042 of 2013 and Regulation 967 of 2012).  Reference to articles here are articles of Regulation 282/2011 as amended The second […]

VAT on e-services – London Conference 2 June 2014 – Part I

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The first part of the information session held by the UK HMRC on the 2nd of June 2014 at Queen Elizabeth II Conference Centre has concluded.  We had useful presentations from Jim Hara (DG Business Taxes HM Revenue & Customs), Maryse Volvert (EU Commission) on Place of Supply and The Definition of a Digital Service and […]

CCTV in the Workplace


Clients often ask us to consider the issue of CCTV in the workplace and the legal issues that arise. The first thing to note is that CCTV in the workplace is legal, but is subject to certain conditions.  The area is regulated by the Data Protection Acts 1988-2003.   The Act provides that employers must ensure […]

Revenue Commissioners provides initial guidance on VAT on eservices


From the 1st of January 2015 the rules regarding the place of supply of electronic services (referred to here as “eservices” – eg website hosting, software downloads, online newspapers etc) shall be changing, so that suppliers of eservices must account for VAT at the place of supply rather than the place of establishment. Compliance with […]