Companies Act 2014 section 1419

Registration of judgments given in insolvency proceedings

Section 1419 sets out the requirements for registering foreign insolvency judgments and liquidator appointments with the Irish Registrar of Companies under the EU Insolvency Regulation.

  • A liquidator appointed in another EU Member State who wishes to publish their appointment or take action in Ireland must deliver a certified copy of the opening judgment and appointment decision to the Registrar.
  • Registration may also be effected even where the liquidator does not intend to take any action in Ireland under the Insolvency Regulation.
  • If the judgment or decision is not in Irish or English, a certified translation must accompany the filing, along with the prescribed form and fee.
  • Certified copies of insolvency judgments, appointment decisions, and their certified translations are admissible as evidence in Irish proceedings without further proof, unless the contrary is shown.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.