VAT is interesting. You are correct in that someone has to pay the VAT on everything purchased in Europe. This usually occurs at customs. However VAT is a value added tax (hence VAT) which is subtly different than a sales tax in that as a business you get to deduct the VAT you pay on goods from the VAT you return to the government assuming that the goods are being used for a valid business purpose (and mining bitcoins is definitely a valid business purpose) so if you have to charge VAT on your services or anything else then the VAT will probably be a wash. Also if you sell your miner second hand in the EC you can recoup your VAT then.

VAT is not simple and I think AMT has taken a rather simplistic approach which will probably turn around and bite them, however I do not believe they having willingly lied about this I think they have been ill advised or viewed it like shipping items out of state here (now when you ship out of state in the USA the vendor does not have to collect sales tax for the state governments, however in theory everyone is supposed to pay sales tax voluntarily to their state government when they bring such items in state, this is almost never done)