Incidental proceedings to resolve on the criminal law response to a fiscal offence and an offence being in ideal concurrence (Art. 181 of the Fiscal Penal Code)

Abstract

The study is devoted to the issues of incidental proceedings in executive proceedings, which are of key importance for the execution of penalties and other penal-legal measures of reaction to a fi scal off ence and an offence which are in ideal concurrence, imposed on
the accused in two different criminal proceedings. The author defi nes the legal nature of these proceedings and then indicates the interpretative doubts that may arise when interpreting the provisions of Article 181 of the Fiscal Penal Code. In the final part of the
article, he provides the most important conclusions, as well as signals the necessity and direction of desirable changes to the current normative regulation.