1) Instead of [automatic], which substitution do you use for displaying price including VAT
You need to manually add the VAT to your price and put a static price in the price display parameter of the presentation tab of your plan. It's currently not possible for VAT to calculate outside of the basket. CBSubs Promotions experiments with this a bit using the price display override feature and we'll be improving this further in a future release.
2) Then I may have custom plan which price would vary depending on the parameter set by the User. Is it possible to implement a rule to calculate and display such a "custom" price ?
Only way to do that is use CBSubs Promotions and a negative promotion to increase the price of a plan.