Companies Act 2014 section 866

District court district within which summary proceedings may be brought

Section 866 sets out the rules governing which District Court district has jurisdiction to hear summary proceedings brought against a company or one of its officers for offences under the Companies Act 2014.

• Summary proceedings may be heard in the district where the accused resides, was arrested, or where the offence was committed, in accordance with the Courts of Justice Act 1924.
• Proceedings may alternatively be heard in the District Court district where the company's registered office was situated immediately before the proceedings began.
• For offences relating to failure to file an annual return under section 343(11), proceedings may also be brought in the Dublin Metropolitan District or the Carlow district court area, as the Companies Registration Office has offices in both locations.
• The term "officer of a company" is broadly defined to include directors, shadow directors, promoters, statutory auditors, receivers, liquidators, and company secretaries.

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