Companies Act 2014 section 1426

Venue

Section 1426 determines where court proceedings brought by a liquidator under Article 18 of the EU Insolvency Regulation should be heard within Ireland.

  • A liquidator exercising powers under Article 18 of the Insolvency Regulation may institute proceedings in Ireland
  • Cases in the Circuit Court are heard by the judge assigned to the relevant circuit where the defendant resides or carries on business
  • Cases in the District Court are heard by the judge assigned to the relevant district court district where the defendant resides or carries on business
  • The appropriate venue is determined by where the defendant ordinarily lives or conducts a profession, business or occupation

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.