mysql> CREATE TABLE `test` (
-> `dt` DATETIME
-> );
Query OK, 0 rows affected (0.05 sec)
mysql>
mysql> INSERT INTO `test` (`dt`) VALUES ('2016-10-09T12:05:31+0000');
Query OK, 1 row affected, 1 warning (0.00 sec)
mysql> INSERT INTO `test` SET `dt` = '2016-10-09T12:05:31+0300';
Query OK, 1 row affected, 1 warning (0.00 sec)
SELECT `t`.*
FROM `tags` AS `t`
JOIN `tags` AS `t1` ON `t1`.`item_id` = `t`.`item_id`
AND `t1`.`tag_key` = 'Цвет' AND `t1`.`tag_value` = 'Красный'
JOIN `tags` AS `t2` ON `t2`.`item_id` = `t`.`item_id`
AND `t2`.`tag_key` = 'Скорость' AND `t2`.`tag_value` != '500'
SELECT `t`.*
FROM `tags` AS `t`
JOIN (
SELECT `item_id` FROM `tags` WHERE `tag_key` = 'Цвет' AND `tag_value` = 'Красный'
) AS `t1` ON `t1`.`item_id` = `t`.`item_id`
JOIN (
SELECT `item_id` FROM `tags` WHERE `tag_key` = 'Скорость' AND `tag_value` != '500'
) AS `t2` ON `t2`.`item_id` = `t`.`item_id`