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Shopping center (complex)


A shopping center (complex) is also recognized as a single immovable complex that includes at least one non-residential building (structure, facility), meeting at least one of the conditions specified in this paragraph1.

  1. Tax Code of the Russian Federation, as amended on 01.01.2026, Article 378.2, subpara. 2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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