Apple won't refund US Sales taxes either
Apple's VAT policy in iTunes / the App Store is consistent with their US Sales Tax policy.
I work for a public university and my state government exempts our purchases from the state's sales tax.
In the US, Apple does not charge sales tax on regular hardware/software purchases by groups that are exempt from the tax. However, they have no mechanism to allow sales tax exempt purchases through the App Store. Pointing to the T&Cs of the iTunes Store, they also refuse to provide a refund of sales tax.
The iTunes Store and the App Store share a common set of T&Cs. I wonder if this tax question is a leftover from the beginnings of the iTunes store - after all, what music rights holder would sell a song for $0.99 for anything other than "personal, non-commercial use"? If that's the case, then it's high time for the App Store to get its own T&Cs.