Legislation

Office of the Revenue Commissioners

The Office of the Revenue Commissioners is the Irish government body responsible for collecting taxes and duties and implementing import and export controls in Ireland. Its website has information about the services of the Revenue, taxation and duties. Tax legislation, tax treaties, official guidelines, annual reports and other documents are also provided. The site can be viewed in English or Irish; some content is also available in a variety of other languages.

WIPO Lex

Free global database of domestic laws and treaties relating to intellectual property, provided by the World Intellectual Property Organization. Both bilateral and multilateral treaties are included. The database can be either searched or browsed. Many of the national laws and bilateral treaties are in the vernacular, but some English translations are provided. The interface is available in English, French, Spanish, Arabic and Chinese.

Noticias Juridicas

A Spanish site providing legal news, key Spanish legislation as amended and selected case law. The site offers RSS feed subscriptions for legislation updates as well as searchable databases of legislation and jurisprudence. The site is in Spanish.

Portuguese Legislation in English

Collection of about thirty translated Portuguese laws on the website of Portugal’s Documentation and Comparative Law Office (Gabinete de Documentação e de Direito Comparado, or GDDC). The GDDC is a statutory body attached to the Portuguese Attorney-General’s Office. The webpage also has a link to the Portuguese Constitution in English, on the website of the Portuguese Parliament (under “Legislation”).

Rules and regulations

Database of secondary legislation, both central and state, provided via the Indian Government’s web portal. States that it includes “all the Rules passed by the Parliament and the State Legislative Assemblies as well as the Sub-ordinate legislations issued by the Departments based on those Rules & Regulations”, but for some states very few instruments are currently available. The date range covered is not given, but some very old instruments (1940s onwards) are included. There is no information about amendments or revocations.

European Commission: Data Protection

This part of the European Commission’s Directorate-General for Justice website deals with data protection in the European Union. There is a guide to download outlining EU citizens’ rights regarding data protection and information relating to Directive 95/46/EC (the data protection Directive). The site also has EU legislation and case law, links to national legislation and to data protection regulatory bodies in EU and EFTA member states.

Sovereign Base Areas Cyprus

The Sovereign Base Areas (SBA) of Cyprus are British overseas territories with their own administration and legal system. Almost all current SBA legislation is available on the SBA website via an index of legislation in force. There is also an index to repealed and revoked legislation, a list of multilateral treaties applicable to the SBA and a set of constitutional documents. There are descriptions of the court system and procedure, but no judgments are available.

Focus Business Services

Focus Business Services provides law, tax, accounting and other services for international clients. Cyprus double taxation treaties and Cypriot tax and companies legislation are available in English on its website, together with general tax and company information relating to Cyprus.

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