Fines and penalties

4.132 Definition:

Fines and penalties imposed on institutional units by courts of law or quasi-judicial bodies are treated as compulsory current transfers.

4.133 Not included under this heading are:

1. fines and penalties imposed by tax authorities for the evasion or late payment of taxes, which cannot usually be distinguished from the taxes themselves;
2. payments of fees to obtain licences, such payments being either taxes or payments for services rendered by government units (see D.29 and D.59).