A/HRC/45/7 Court of Justice in accordance with article 275 of the Treaty on the Functioning of the European Union), all of which have rather limited competence. IV. Preliminary outline of areas of interest to the Special Rapporteur 53. Due to the highly complex nature and expanding scope of unilateral sanctions, as well as the dubious legality of a substantial part of them, the Special Rapporteur would like to highlight key areas of interest and concerns that need to be addressed in order to establish a legal framework within the scope of the mandate. 54. In the current health crisis, it is necessary to identify and assess first of all the negative impact of unilateral coercive measures on the enjoyment of human rights in emergency situations, including the COVID-19 pandemic, which in turn means identifying the specific nature of the problem and, for most targeted areas, those portions of the population that have been hit the hardest, the most-affected human rights, the sufficiency and adequacy of humanitarian exemptions and the delivery of humanitarian aid. 55. The Special Rapporteur underscores the accelerating expansion of new and different forms, types and terms used to identify unilateral means of pressure (unilateral coercive measures, sanctions, unilateral sanctions, bilateral sanctions, international sanctions, sectoral or territorial sanctions etc.), and the need to identify the actors involved (targeting and targeted States, source States etc.). The current uncertainty and ambiguity in the terminology makes it impossible to identify a legal framework and the applicable standards, which undermines the rule of law, the world order and the authority of the United Nations. 56. The Special Rapporteur thus expresses her concern about the lack of analysis and systemization of existing terminology pertinent to the mandate and plans to assess the legality of various forms of sanctions imposed by States and international organizations without or beyond the authorization of the Security Council, inter alia, as concerns general international law, international economic law, human rights law, refugee law and international humanitarian law. 57. Another trend relates to the expansion of categories and number of targets (direct or indirect, primary or secondary, intended or unintended, specific or non-selective), which are usually not identified or are ignored. 58. A special analysis shall focus on assessing the impact of various types of sanctions to all categories of human rights, including collective rights, and the responsibility to protect. In view of specific targets, additional concerns relate to the legal grounds, the particularities and the legality of sanctions imposed on individuals and non-State entities, especially due to the proliferation of Magnitsky-like acts. 59. The extraterritorial effects of unilateral sanctions raise special concerns for the Special Rapporteur due to the increasing number of reported cases of human rights violations. This includes the broad scope of aspects, starting from the general notion of extraterritoriality as regards unilateral action, the legal qualification of extraterritorial activity, the impact of extraterritorial application on third States, their nationals and legal entities, and various aspects of overcompliance. 60. Recent developments demonstrate the importance of clearly, transparently and effectively regulating the scope, adequacy, legality and effectiveness of humanitarian exemptions. It has been repeatedly reported that confusing legislation and the complexity and cost of licensing processes make references to the very possibility of exemptions rather fictitious. 61. The enjoyment of human rights can only be guaranteed if the system provides for an effective mechanism of human rights protection. The Special Rapporteur thus reaffirms the importance of carrying out a detailed analysis of the possibility of using existing universal and regional mechanisms to protect the rights of those negatively affected by unilateral sanctions, as well as the importance of establishing an effective mechanism in this regard. 11