An article from McCann Fitzgerald on 29 June examines a recent Irish Supreme Court case in which the Court devised a test to identify a “manager” for the purpose of the prosecution of waste offences, in a judgment with implications for offences relating to theft and fraud; investment; health, safety and welfare at work; company law; and tax. It did so because it had been asked to consider the degree of responsibility required for an individual to be considered a “manager” capable of being found guilty of an offence. The relevant provisions are said to cover not just environmental offences, as in the case in question, but also those relating to theft and fraud; investment; health safety and welfare at work; company law; and tax. Essentially, the point was that it was a person’s real-world function and role that was decisive, not their nominal job title.
If you would like to say thanks by making a small contribution, in case I need to upgrade or replace my computers and other paraphernalia, I have a page at https://www.buymeacoffee.com/KoIvM842y