The German Government maintains that the apportionment of the input tax between business activity and non-business activity is to be carried out in accordance with the ‘investment formula’, that is to say, the ratio in accordance with which the earnings of the capital acquired by admitting atypical silent partners are allocated to business activity or non-business activity.
Saksa valitsus leiab, et sisendkäibemaks tuleb jaotada majandustegevuse ja mittemajandusliku tege -vuse vahel „investeeringust lähtuva jaotuspõhimõtte” alusel, st lähtuvalt suhtarvust, mille alusel jaotatakse ebatüüpiliste hääle õigu-seta aktsiate emissioonist saadud kapitalitulu majandustegevuse ja mittemajandusliku tegevuse vahel.