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.

2013-10-14 Court Prosecutions

42 Companies (44 cases) were prosecuted in the District Court on the 14th October 2013 for failure to file annual returns on time.

  • 25 companies (26 cases) were convicted
  • 14 companies (14 cases) were adjourned to 14th March 2014
  • 2 Companies (2 cases) received Probation Act
  • 1 company (2 cases) evidence withdrawn - company went into liquidation

Fines ranged from €250 to €1,800 and costs of €150 awarded in all cases including those who received Probation Act

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