Companies Act 2014 section 1510

Specified person not to be liable to be penalised twice for same relevant contravention

Section 1510 prevents a person from being penalised twice for the same conduct, by ensuring that the Supervisory Authority's monetary sanctions and criminal prosecution under Irish law cannot both apply to the same behaviour.

• Where the Supervisory Authority imposes a monetary sanction on a specified person, that person cannot also be prosecuted or punished under Irish criminal law for the same conduct that gave rise to the contravention.
• Conversely, where a person has already been charged and tried for a criminal offence (whether found guilty or not guilty), the Supervisory Authority cannot impose a monetary sanction for the same underlying conduct.
• The protection applies whether the conduct in question gave rise to the contravention in whole or only in part.
• This provision ensures fairness by applying the principle of double jeopardy — no person should face two separate penalties from different enforcement routes for the same behaviour.