Uncategorized 6 Criteria to Reform VAT: Maximum Revenue, Minimum Impact on Growth | Rita de la Feria | LinkedIn 31 March 201517 views1 min read 6 Criteria to Reform VAT: Maximum Revenue, Minimum Impact on Growth | Rita de la Feria | LinkedIn. Advocate General follows line taken by Court of Justice of the European Union: no VAT deduction limitation for active holding companies Finance Ministry of Belarus does not see possibilities for reducing VAT rate