29. (1) A supervision decision shall not be endorsed or executed in the State under this Act where—

(a) the supervised person is neither lawfully and ordinarily residing in the State nor an Irish citizen,

(b) the supervised person the subject of the decision does not wish to return to the State,

(c) the offence to which the supervision decision relates is a summary offence that could have been prosecuted in the State but for the fact that it has become statute-barred,

(d) the supervised person is not a person who is the subject of proceedings in the issuing State for an offence to which an European arrest warrant could relate, or

(e) it is immediately clear from the information provided in the Article 10 certificate concerned that endorsement of the supervision decision would infringe the ne bis in idem principle.

(2) The court may refuse to endorse a supervision decision where—

(a) a relevant matter within the meaning of section 28(1) applies in relation to the Article 10 certificate which accompanied, or which should have accompanied, that decision, and the reasonable period of time specified in the notice concerned under section 28(2) given to the competent authority in the issuing State in respect of that matter has expired without the necessary remedial action referred to in section 28(2)(b) having been taken in respect of that matter, or

(b) the Article 10 certificate includes a proposed supervision measure that does not fall within the definition of “supervision measures” in section 27.

(3) Subject to subsection (4), a supervision decision shall not be endorsed or executed in the State unless the decision relates to an offence which corresponds to an offence under the law of the State.

(4) The endorsement and execution of a supervision decision under this Part shall not be refused on the ground that, in relation to a revenue offence—

(a) no tax or duty of the kind to which the offence relates is imposed in the State, or

(b) the rules relating to taxes, duties, customs or exchange control that apply in the issuing State differ in nature from the rules that apply in the State to taxes, duties, customs or exchange control.

(5) The court may refuse to endorse a supervision decision where the supervised person has, by virtue of any enactment, become immune from prosecution or punishment for an offence consisting of an act or omission that constitutes, whether in whole or in part, the offence to which the supervision decision relates.

(6) A supervision decision shall not be endorsed or executed under this Part if the offence to which the supervision decision relates corresponds to an offence under the law of the State in respect of which a person of the same age as the supervised person could not be proceeded against by reason of his or her age at the time of the offence.

(7) In the cases referred to in subsections (1) to (6), the Central Authority may, by any means capable of producing a record in writing, request the competent authority in the issuing State to supply the Central Authority with any additional information required as soon as is practicable, before the court refuses to endorse a supervision decision.

(8) In this section—

“European arrest warrant” has the meaning it has in the European Arrest Warrant Act 2003;

“ordinarily residing in the State”, in relation to a supervision decision and a supervised person, means the person has had his or her principal residence in the State for the 12 months immediately preceding the date of receipt by the Central Authority of the supervision decision in accordance with section 28;

“revenue offence”, in relation to an issuing State, means an offence in connection with taxes, duties, customs or exchange control.