As WorkerDrone says, your title doesn't match the content of your question.
Ignoring the title, just reading the text of the question, the company seems very generous to me. They put a limit on how many vacation days you can take per quarter. Is this limit in addition to a limit on total vacation for the year, or is this the only limit? Because if this is the only limit, your company gives way more vacation time than most US companies. Most companies I've worked for give employees 2 to 4 weeks of vacation time. So that's 10 to 20 days, out of 260 working days in a year (depending on where weekends and holidays fall and if it's a leap year, etc), that would come out to an equivalent "vacation quotient" of 10 / 250 = .04 to 20 / 240 = .08. A VQ of .1 would be equivalent to 23.6 vacation days a year, more than I've ever gotten. I understand Europeans typically get more vacation time than Americans. If you're in Europe this may be low.
What do you consider reasonable? Surely you don't think you should be able to take as much vacation time as you want, like work 1 day, then take the rest of the year off. Is it that you think 0.1 is too low? Or that it should be annual rather than quarterly? Or what?
To those saying this violates labor laws, well, I'm not a lawyer, but I don't see how. I'm not aware of any law that says that a company has to let you take your vacation whenever you want it. Every job I've had, you request certain vacation days and then the company approves or disapproves based on work schedules. In practice it's very rare for a company to tell me no. The only time I recall there being a problem is time around Christmas, when everyone is taking off, and they want some minimal number of people to come in. Usually whoever requests time first gets priority. Now if the company said you get X weeks of vacation per year but then played games and NEVER let you take it, I could see that being an issue. But nothing in your question indicates that. They're just making you wait until the next quarter.