Questione giuridica chiave
Whether further enforcement steps are required before converting a fine into imprisonment when assets are discovered only after an initial unsuccessful enforcement attempt.
Decisione estratta
No further enforcement measures are required once the enforcing authority has duly carried out the prescribed enforcement and obtained a loss certificate; discovered hidden assets do not prevent conversion.
Motivazione estratta
Article 49(2) StGB is satisfied by the completed enforcement attempt. Requiring a renewed seizure request or a fresh enforcement attempt would be unreasonable. A debtor who concealed assets and thereby frustrated enforcement cannot invoke the incomplete exhaustion of coercive enforcement.