Best priced U.S mobile phone company?

..that deliver to the the EU?

Also...if Iam charged VAT to import these, can I list a phone on eBay and state 17.5% VAT is required on top for EU shipping?

late last year ebay announced that the total price on the listing is all the seller can charge the customer, credit card surcharges and VAT charges will result in ebay giving you a warning if a customer does complain of additional charges once the total has been sent to them in an email. This is the case on ebay.au so I would imagine it would have been a global rule.
I hope this is of some help.