The Management Board has published another clarification: indeed, Circular No. 148/17/2011-ST of 13.12.2011, which provides that any revenue-sharing agreement is not outside the tax network of services, and follows the conclusion drawn in this circular: – Before concluding, it is important to note that the Centre is too serious to introduce the negative basis of services taxation in the next 2012 budget. It looks like it is. Revenue sharing agreements could fall within the scope of the new tax base. This would depend on the corresponding definition of the concept of `services`. It would therefore be important to closely monitor the evolution of the taxation of services. Question: – Are services provided by persons who have set up non-legally viable joint ventures or profit-making agreements taxable? This decision was taken on the basis of facts that preceded the amended communications. The complainant`s developer entered into a joint development contract with the landowners for the development of land in the housing construction sector as well as specifications and equipment. Landowners have separate agreements with customers to sell land that has been developed to verify. The parties shared the consideration between the owner and the developer in a quota of 75% and 25%.

The complainant bore all development costs. This declaration taxes the provision of work carried out by the developer to the owner under a land use model, i.e. T2 in CHART 2. . .