ПРИЗНАНИЕ И ПРИВЕДЕНИЕ В ИСПОЛНЕНИЕ ИНОСТРАННЫХ СУДЕБНЫХ РЕШЕНИЙ ПО НАЛОГОВЫМ, ТАМОЖЕННЫМ И ДРУГИМ АДМИНИСТРАТИВНЫМ ДЕНЕЖНЫМ ВЗЫСКАНИЯМ: ДИЛЕММА МЕЖДУНАРОДНОГО ЧАСТНОГО И МЕЖДУНАРОДНОГО ПУБЛИЧНОГО ПРАВА

Abstract

This article considers the problem of foreign court decisions execution on tax, customs and other administrative monetary penalties through the prism and mechanisms of private international law and international economic law. The approaches of Russian tax service and Russian courts on the given issue are analysed, the normative and doctrinal peculiarities of Russian jurisdiction are pointed out. International treaties in the field of private international law, including international civil procedure and international economic law that are (or could be) applied to the solution of this problem are considered. Examples are given to illustrate attempts to enforce foreign adjudication of customs duties in Russia. Historical background and doctrinal limitations of foreign adjudication in this field have been studied; the revenue rule principle in the Anglo-American countries has also been considered in detail. The article provides a comparison between the approaches of different jurisdictions as well as an analysis of the current trends. The authors also describe current regional and global mechanisms of cooperation in tax collection, including interdepartmental cooperation between the public agencies of different countries. On the basis of recent trends the authors suggest possible variants to solve investigated problem; they also estimate perspectives of jurisdictions interaction at mutual execution of foreign court decisions; they emphasize the role of supranational international law in the framework of regional economic integration unions; they highlight risks of using private law international mechanisms of recognition and enforcement of decisions in public sphere.