The member States of the Council of Europe, signatory to this Protocol,вesirous of facilitating the application of the European Convention on Mutual Assistance in Criminal Matters opened for signature in Strasbourg on 20th April 1959 in the field of fiscal offences; сonsidering it also desirable to supplement the Convention in certain other respects, have signed such Protocol.
Protocol was ratified on June 2, 2011by the Law on Ratification of the Second Additional Protocol to the European Convention on Mutual Assistance in Criminal Matters № 0207 as of 06.05.2011
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http://conventions.coe.int/Treaty/EN/Treaties/Html/099.htm












