One of US President Donald Trump’s bugbears, according to his statements justifying new tariffs on European-made goods, is the Vat that American companies (like European companies) must pay when doing business in the EU. As if on cue, and to mark the tenth anniversary of a long-running dispute between the Revenue Commissioners and a unit of the Irish-headquartered medical products multinational, Ireland’s seccond highest court has ruled that Medtronic may not be exempt from a €45.9 million Vat bill the company received on behalf of its subsidiary Covidien Ltd for liabilities incurred between 2011 and 2014. Medicines and medical devices…