3. De'Longhi is an Italian cturer of small appliances (coffee-makers and the like). In February 2020 it sold 10m worth of small appliances: 2m worth of appliances were exported from the EU (half to Russia where the VAT rate is 20% and half to the US where there is no VAT), 3m worth of appliances were sold to various Italian retailers and the remainder was sold to Euronics, a Dutch company, and shipped the same month to the latter's warehouse in the Netherlands (the invoice was issued and payment made in February 2020 as well). Euronics then resold the appliances to various companies in its own group (located in Italy (to the tune of 1.5m ) and a few other EU countries (to the tune of 3.5m )). The VAT rate in Italy is 22%. The VAT rate in the Netherlands is 21%. Consideration for De'Longhi's input supplies (all from Italian companies and all taxable) in February 2020 amounted to 5m . All the amounts given are exclusive of VAT. 3.1. What is the output tax due from De'Longhi on each group of supplies? 3.2. What is the input tax of De'Longhi for February 2020? 3.3. How much VAT is due from De'Longhi to the Revenue (or from the Revenue to De'Longhi) for February 2020? 3.4. Is any VAT due in the Netherlands from Euronics? If yes, how much