Many people choose to lay flooring over other forms of flooring all the time. However, this is not a good time saver. Scraping out the old flooring can be a tough job but if there were a flood or mold problem in the floor, every layer would have to be taken out anyway. Save yourself time and trouble by removing it first.
Most books and tile companies will tell you not to lay ceramic tile over a vinyl floor. The vinyl is going to be tough to remove. I decided to tile over my vinyl floor two years ago and it's worked out great. I cleaned the floor with a stripper first. The floor must be in good condition with no holes or large ripped areas and it must be adhered to the base in all places. I used a mastic glue.
NO... What ever you do don't lay tile onto vinyl flooring. The trouble with vinyl flooring is that its rubbish lol the tile adhesive will not bond with it rip it up and lay your tiles onto the concrete simple but effective