Wrong, wrong, wrong. When the good passes from one country to the next, the vat from the first country is given back - as if it was bought tax-free - and the VA

Wrong, wrong, wrong. When the good passes from one country to the next, the vat from the first country is given back - as if it was bought tax-free - and the VAT of the country you're in applies. Before the EU common market, you used to be able to do that VAT refund even for your own purchases as a private person on vacation - you can still, for example between the EU and Switzerland. It was even translating to tax-free vacation shopping because they weren't interested in collection taxes below a certain value.