Preparatory and (or) auxiliary (accompanying) onshore works (services) – definition and meaning of "Preparatory and (or) auxiliary (accompanying) onshore works (services)"

Preliminary and (or) auxiliary (accompanying) ground works (services) — technologically conditioned (necessary) and inextricably linked with the performance of works (provision of services) for space exploration and (or) with the performance of works (provision of services) using equipment located directly in outer space¹.

Federal Law No. 255-FZ dated 04.11.2007, "On Amending Chapter 21 of Part Two of the Tax Code of the Russian Federation in Connection with Clarification of the Procedure for Applying a Zero Percent Tax Rate by Taxpayers Engaged in Activities Related to the Production and Maintenance of Space Equipment" dated 04.11.2007, as amended on 2011-07-19, Article 1, paragraph 2 // Official Gazette of the Russian Federation. 2007. No. 45. Item 5432. ↩