Individual proportions and pro-rating of VAT
Numerous doubts are also raised by the issue of recognizing as a tax scheme the use of a pro-rating VAT calculated according to a methodology other than that indicated in the regulation of the Minister of Finance.
According to the unofficial explanations of the Ministry of Finance, basically the very choice of the method of calculating the pr-factor, which better reflects the actual activity of a given local government unit, should not meet the main benefit criterion. According to the Ministry of Finance, however, in the event that such a choice was an element of wider activities, for which the main benefit would be tax savings and not the economic result, then such activities could potentially constitute a tax scheme.
Source Deloitte
