Companies Act 2014 section 1428

Non-recognition or non-enforcement of judgments

Section 1428 assigns to the High Court the role of deciding whether certain foreign insolvency-related judgments and proceedings should be refused recognition or enforcement in Ireland.

• The High Court is the sole authority for deciding whether to refuse recognition or enforcement of relevant foreign insolvency judgments.
• This applies to judgments covered by Article 25(1) of the EU Insolvency Regulation relating to the recognition and enforceability of insolvency-related judgments.
• It also applies to insolvency proceedings and judgments covered by Article 26, which permits refusal of recognition on public policy grounds.
• The provision originated from Regulation 12 of the European Communities (Corporate Insolvency) Regulations 2002 (S.I. No. 333 of 2002).