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RECOGNITION AND ENFORCEMENT OF FOREIGN JUDGMENTS ON TAX, CUSTOMS AND OTHER ADMINISTRATIVE MONETARY PENALTIES: A DILEMMA OF PRIVATE INTERNATIONAL AND PUBLIC INTERNATIONAL LAW

FOREIGN CIVIL PROCEDURE


A.E. TARASOVA, M.V. EVSIKOV

A.E. TARASOVA,
Candidate of Legal Sciences, Associate Professor,
Head of the International Law Department,
South Federal University

M.V. EVSIKOV,
Lawyer in Legalight

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.

Keywords: foreign judicial decisions; private international law; public order; integration
law.

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Information about the author

A.E. Tarasova (Rostov-on-Don, Russia) – Candidate of Legal Sciences, Associate Professor,
Head of the International Law Department, South Federal University (88 M. Gorkii
St., Rostov-on-Don, 344006, Russia; e-mail: aet@bk.ru).

M.V. Evsikov (Moscow, Russia) – Lawyer in Legalight (6A Cosmonavta Volkova St.,
Moscow, 127299, Russia; e-mail: maksevsikov@yandex.ru).

Recommended citation

Tarasova A.E., Evsikov M.V. Priznanie i privedenie v ispolnenie inostrannykh sudebnykh
reshenii po nalogovym, tamozhennym i drugim administrativnym denezhnym vzyskaniiam:
dilemma mezhdunarodnogo chastnogo i mezhdunarodnogo publichnogo prava
[Recognition and Enforcement of Foreign Judgments on Tax, Customs and Other
Administrative Monetary Penalties: A Dilemma of Private International and Public
International Law]. Vestnik grazhdanskogo protsessa – Herald of Civil Procedure, 2022,
vol. 12, no. 1, pp. 189–207. (In Russ.) https://doi.org/10.24031/2226-0781-2022-12-1-
189-207

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