Wissenswert Distribution scale for input tax amounts must lead to the most appropriate result (not necessarily according to turnover key)

In the case of input tax amounts that are related both to unauthorised tax-exempt and other sales, a distribution standard must be selected which leads to the most appropriate result in individual cases. The law does not prescribe a certain procedure. Any method which ensures an economically correct assignment of the input tax amounts is permissible. If the basis for a proper, exact allocation of these mixed input tax amounts according to ยง 12 para. 4 UstG [Sales Tax Act] is lacking , it has to be estimated. The distribution does not have to be based on the turnover key if this does not lead to a result that is as appropriate as possible (Administrative Court 31.1.2018, Ra 2016/15/0001).