Generally the law always does, but nerds love to think that they can find bounds checking violations in the law. In reality some administrative law judge or similar will not actually be impressed.
Recently I read that in France (where I live) there is this rule that all online sellers selling to customers must pay VAT even if abroad.
Someone pulled a trick along the lines of: taking orders from customers then ordering stuff on behalf of the customer, then claim "we don't sell stuff, we just order things on behalf of the customer", and then the other seller is not ordered from by the customer so by the book they are also not concerned by VAT (so in the end no VAT is paid)
And it seems it was confirmed being legal...
The point is that, it's technically the end customer who pays the VAT. The seller collects it, on behalf of the state.
https://www.lemonde.fr/les-decodeurs/article/2023/07/11/des-...
They call the intermediate "dropshippers" (even in the French text)
IANAL, but the linked EU directive doesn't seem to say that the seller has to charge VAT at the moment of sale, only that VAT is due, even in the case of an intermediary.
https://eur-lex.europa.eu/legal-content/FR/TXT/?uri=CELEX%3A...
I've just done a quick check on the site of B&H, an US-based reputable electronics store. If you try to send something somewhat expensive to France, they have the option of handling import duties and taxes or to handle it yourself.
The regulators move slowly so it looks like it works for awhile, but someone winds up going bankrupt or to jail eventually.
And even if the judge ultimately decides against the manufacturer, it will take willingness to enforce the regulation for that to happen, during which the manufacturer can take cover under the "loophole".