A separate non-residential building
A standalone non-residential building is considered simultaneously as an administrative-business center and a shopping center (complex), if such a building (structure, facility) is intended for use or actually used simultaneously for business, administrative, or commercial purposes, as well as for the placement of retail facilities, catering facilities, and/or facilities providing domestic services (ceased to be in force from 2019-05-01)1.
Tax Code of the Russian Federation, as amended on 2019-01-01, Article 378-2, subpara. 2, ceased to be in force from 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩