Fiscal means taxation
Beezer 88, Judge, United States Court of Appeals, Ninth Circuit (Robert R. Beezer, 1988, “United States v. Cuevas,” United States Court of Appeals for the Ninth Circuit, No. 87-5007, University of Kansas Libraries, Lexis)
The term "fiscal aspects" is not defined anywhere in the Swiss order. Other passages, however, shed light [**30] on the Swiss court's intent. On page one of the (29-page) order, the Swiss court observed that Zurich authorities had opened two cases against Cuevas, one "because of financing illegal activities in narcotics trading," a second "for collection of wrongfully obtained capital gains."
The second prosecution, relating to taxes, provides the most obvious referent for the term "fiscal aspects." Such a construction of "fiscal aspects" (relating to taxes or financial penalties) is supported by the following central, but ambiguous passage of the extradition order:
In order to obviate any misunderstanding whatsoever, it should be reiterated here nevertheless, that the prosecution of complainant remains admissible to the full extent of the indictment because of his activity in connection with drugs, so that, in any event, the money hauls effected by couriers acting under his orders would - - from this visual angle -- not have to remain without consideration. The order will have to state only that with regard to these hauls, no taxes or fees or any fiscal penalties shall be imposed as well as that if there is any penalty for the non-fiscal delict conduct, same shall not be increased [**31] in consideration of the fiscal set of facts.
From this passage, we cautiously extract the following conclusions: First, the Swiss do not oppose "prosecution . . . to the full extent of the [fifteen count] indictment." Second, the "money hauls" or transactions of currency derived from narcotics should not "remain without consideration;" that is, they should be considered. Third, prosecution for the "hauls" themselves should not lead to the payment of "taxes or fees or any fiscal penalties"; nor should "taxes, fees, or fiscal penalties" relating to the "money hauls" be imposed surreptitiously through narcotics conspiracy penalties. Such a reading is consistent with the definition of "fiscal aspects" as tax-related. 26