District Court Prosecutions

The CRO’s enforcement of statutory annual return filing obligations comprised involuntary strike-off, company prosecutions and the seeking of High Court orders against companies and their directors under section 797 of the Companies Act 2014.

Prosecutions of companies who have failed to file an annual return are made pursuant to section 343 Companies Act 2014 in the District Court.

Companies and directors of companies who fail to file an annual return with the CRO may be prosecuted under section 343 of the Companies Act 2014. Upon conviction, the maximum penalty for each offence can be €5,000  a category 3 offence. A director who has received three such convictions may be disqualified from acting as director, or having any involvement in the management, of any company.

Prosecutions are also carried out by Office of the Director of Corporate Enforcement.

2012-10-08 District Court Prosecutions

31 Companies (38 cases) were prosecuted by the Registrar of Companies in the Dublin Metropolitan District Court pursuant to section 125 Companies Act 1963 on 8 October 2012 for failure to file an annual return.

22 companies (25 cases) were convicted of breaching section 125. Fines imposed on these companies ranged from €250 to €750, and an additional amount of €150 for legal costs was imposed in respect of each conviction.

9 companies (13 cases) had their prosecutions adjourned to 11 March 2013 to enable them to complete their annual return filings.

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