Recent decision regarding the duty to report matters to the Gardaí and how this may affect your business

The Supreme Court recently overturned an order of the High Court which had declared that the offence of withholding information under section 9(1)(b) of the Offences Against the State Act 1998 was unconstitutionally vague and uncertain.

What this means for your business:

The offence of withholding information under Section 9(1)(b) of the Offences Against the State Act has now been upheld by the Supreme Court. 

An almost identical offence is reflected in section 19 of the Criminal Justice Act 2011 of withholding information regarding white collar crime offences relating to banking, investment of funds, other financial activities, company law offences, money laundering offences, theft and fraud offences, bribery and corruption offences, consumer protection offences, and criminal damage. Section 19 makes it an offence to withhold information relating to these offences that may have been committed by other parties.

Any decision regarding section 9(1)(b) of the Offences Against the State Act will therefore also have implications for the duty to report under section 19 of the Criminal Justice Act 2011, and it remains to be seen whether the Supreme Court decision may be appealed to the European Court of Human Rights.

A duty to report to the Gardaí exists in relation to white collar crime offences under section 19 of the Criminal Justice Act 2011, and should it arise advice should be sought regarding any potential reporting obligations.

For further information please contact Seán O’Donnell or Niamh O’Regan from the ByrneWallace Corporate Crime, Regulatory Investigations and Enforcement team.

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