Abstract
The content of this article concerns the controversial issue regarding the scope of application of Articles 185 and 186 of the Penal and Fiscal Code (PFC) regulating the substitute forms of enforcing the unpaid fine imposed for criminal fiscal acts. The author attempts to resolve whether the above-mentioned provisions of PFC shall be applied both to the cases of a default on payment and failure to enforce a fine imposed for fiscal offences and fiscal transgressions or only to fines imposed for fiscal transgressions. The paper concludes that Articles 45 and 46 of PFC in conjunction with Article 178 § 1 of PFC, and not specific provisions of Articles 185 and 186 of PFC, shall apply to unenforced fines imposed against perpetrators of fiscal offences. In order to eliminate basic interpretation discrepancies, which may lead to jurisdiction disparity and consequently to unequal treatment of perpetrators sentenced to a fine for criminal fiscal acts of a varied weight, the regulatory intervention may seem required here.
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