VAT is not a tariff, no one reasonable thinks it's a tariff but the US doesn't use the term VAT so enough people won't second guess it if trump says it's an tax on american goods
If anything, VAT incentivizes sustainable economy by making production more expensive than reuse.
Tariffs and barriers to trade are measures meant to incentivize production in the country imposing them. That's what free trade is meant to get rid of, that's why Trump is so keen on tariffs and likes them
If a company moved a production line to within the EU from outside because of VAT they'd still have to pay the same exact amount of VAT as they did before. It's just not an incentive in that sense
VAT is just one component though. Remember that US largely subsidizes and sponsors the defense of EU, Ukraine, Taiwan, Japan, etc - but those countries have been giving less and less back, over the past years.
2) EU businesses have to operate in their own environment and also face the VAT. There is no protectionism here. The playing field with respect to VAT is balanced, regardless of which side of the pond is (...was) an easier business environment to operate in.
Completely false. Cost of VAT is passed on to consumers not met by companies and as EU companies pay VAT too it doesn't force US companies to lower prices and so harm their margins.