In Greece, it's not the VAT they apply but an extra 15 euro fee that drives me mad. VAT, i can understand and accept. That fee is ridiculous, especially given its title. You pretty much pay it cause customs did the work they are paid for -by our taxes- and checked your package ! Even Greek Postal Service is complaining and saying that fee is illegal. It's not the postal service we shall blame but customs / state. I suspect in many countries that custom work has be given to private sector and employees get a bonus according to their "production" . Till last summer, everything in a small parcel was passing for free here, now they are going by the book. And cause they don't have enough personnel, big delays happen also. I had read an article about, the parcels / boxes were left outside for weeks, just covered with plastics.
What bogskaggmannen wrote is the only way to avoid the extra charge. I will add, parcel's sender must be a person's name. If company's , it will not pass as gift ofcource, and the limit falls to 22 euro max.
Edit : Note that those maximum values are shipping cost included ! At least here. But since this is an EU law, it probably is the same everywhere in EU.
Also, there appears to be an additional fee more ! 3 euro, cause the postal service picked up your parcel from the customs / airport ! LOL ! Luckily, our postal service doesn't claim it.