in the other case: a goal is made when the ball crosses the line, it is not the referee or the VAR that scores the goal..I agree with Luca
In this case, how do you account for goals in cases when the ball never crossed the line at all?
The referee controls everything. He says when a ball crossing a line is a goal, or when it is not a goal. He says when to accept the VAR and make adjustments. OK, he doesn't "create" the goal, but he defines it.
Until the referee decides, the goal does not exist. All that can happen beforehand is that a player can "claim" a goal - indeed this is the origin of the raised-hand goal celebration, from the ancient era where goals had to be formally claimed to the referee before being awarded.
I will add footnotes, but it is tedious to keep doing this if 20% or more of goals are affected this way.