Introduction In decisions dated 31 July 2023 and 1 April 2026, the High Court of Ireland in case number 2023 No. 88 COS (In the Matter of GTLK Europe DAC and GTLK Europe Capital DAC [2023] IEHC 486) and the Frankfurt Higher Regional Court in case number 17 U 20/25 (ECLI:DE:OLGHE:2026:0401.17U20.25.00) rendered judgments on whether […]