X / 1.20 = x minus vat @ 20%
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8.5 percent of the pre-VAT price.
Work out 17.5% (current vat rate 2010) of the items price then minus the answer from the original price of the item
19 percent VAT on 110 euros is 20.9 euros.
Divide the 2450 by 1.14 which gives you 2149.12, then subtract that from the original number to reveal the VAT amount of 300.88. This works for any figure you want to remove a percentage from.
Multiply the pre-VAT amount by 0.12