The child will have the standard ECHR human rights.
The mother didn't. I wouldn't count on the child having them.
Only taxes the end consumer? I thought that with a VAT, it got retaxed at every step of the chain. The manufacturer sells to the wholesaler? Add 20% VAT. The wholesaler sells to the retailer? Add 20% VAT. The retailer sells to the customer? Add 20% VAT. So the customer ends up paying 72.8% tax on that item.
Is that incorrect? If so, could you please explain how?