The article spends at least 4 paragraphs explaining how the scheme works, did you read it? There is no loophole, since what they did was illegal to begin with

The article spends at least 4 paragraphs explaining how the scheme works, did you read it? There is no loophole, since what they did was illegal to begin with and they knew it, it's a very basic and common scheme, it's VAT fraud and that type of fraud has existed since VAT exists.