The article considers the principle of equality of all before the law and the court. The article analyzes the exceptions allowed by the Constitution of the Russian Federation and the Criminal Procedure Code of the Russian Federation from the principle of equality in the form of criminal procedural immunities. The immunities established by law are examined from the position of compliance with the moral foundations of the criminal process. Despite the fact that the measure of morality in the question of compliance with criminal procedural immunities granted to certain categories of persons is the interrelated principles of justice and equality. The concept of formal equality is studied from the position of the libertarian-legal theory of law, which allows us to conclude that inequality can be either fair or not. As a fair inequality, legal advantages are highlighted in the form of benefits provided by a person to increase the level of legal capacity sufficient for the realization of general legal personality. Unfair exceptions to the principle of equality are privileges granted to individuals or categories of persons. Criminal procedural immunity is examined from the point of view of ensuring equality of rights of the parties in criminal proceedings and is considered as a legal advantage over the prosecutor, due to the need to ensure the impartial activities of the subject possessing it. Based on the analysis of the essence of criminal procedural immunity, it is concluded that immunity is not a privilege, therefore, the legal advantages provided to them correspond to the moral foundations of the criminal process.