In order to benefit, under Article 16 of the Sixth Council Directive 77/388/EEC and Articles 154 and 157 of Council Directive 2006/112/EC from the exemption from the payment of the VAT on importation resulting from the placement of the imported goods under warehousing arrangements other than customs warehousing, that is to say under VAT warehousing arrangements, is it sufficient that such placement occur only on paper and not physically? Do the Sixth Council Directive 77/388/EEC and Council Directive 2006/112/EC preclude a practice whereby a Member State collects VAT on importation despite the fact that that VAT – by error or irregularity – has been settled already under the reverse charge mechanism through self-invoicing and simultaneous entry in the sales and purchases register? Is the principle of VAT neutrality breached when the Member State seeks to collect VAT which has already been settled under the reverse charge mechanism through self-invoicing and simultaneous entry in the sales and purchases register?