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.
One Circuit Court Appeal heard on the 29/1/2014. The Circuit Court Judge upheld the District Court Judge's decision of the 14/10/2013 which was a Fine of €1,800 and costs of €150 to the CRO. He also awarded additional €100 costs to the CRO for the Circuit Court date of the 29/1/2014.
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