The Court of Justice of the European Union confirmed the principle stating that when two successive deliveries relating the same good with only one IC transport are performed, the second transport is VAT exempted, even though the first seller has been not advised of the resale to a third liable company. (see decisions C-628/16 of 21 February 2018 « Kreuzmayr GmbH », and C-386/16 dated in 2017 « Toridas UAB »).
Why do you need to be selective in choosing your tax representative? The amended Finance law for 2017 dated December 28 2017 states that as from January 1st 2019, a company non established in France has to appoint a tax representative established in France. This representative will be unique and appointed for the whole duties that the represented company is liable for. This rule stating in the article 302 decies of French tax code relates to the tax representative appointed in the matters mentioned below ( I of article 289