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Optional Suspension of Fiscal Penal Proceedings Under Article 114a of the Penal Fiscal Code

The paper discusses the admissibility of the optional suspension of fiscal penal proceedings at the jurisdictional stage on the basis of art. 114a KKS. According to Art. 114a, optional suspension of fiscal penal proceedings is possible if there are significant difficulties in the course of such proceedings due to the conduct of proceedings before fiscal control authorities, tax authorities, customs authorities or administrative courts. It is considered consistent in the doctrine that an optional suspension of fiscal proceedings is admissible at the stage of preparatory proceedings. The discrepancy raises the notion that art. 114a should also be used at the jurisdictional stage, as this provision is seen as an extension of the scope of the exceptions to the principle of the jurisdiction of the courts. Undeniably accepting that the current law provides for the optional suspension of fiscal penal proceedings at the jurisdictional stage in order to await a preliminary ruling may lead, in the author’s view, to a situation where basic procedural guarantees are not respected.