By some reason, I came across a writing on a Dutch Apple store website in which it says that VAT on software is 23%. Knowing that the VAT in the Netherlands is 21%, I read the disclaimer and the tax is 23% to all services. The services include software and once purchased, sw is "shipped" from Ireland. Maybe the Dutch have arranged it differently. I am not sure if Dutch Apple subsidiary is paying taxes to Dutch or Irish state, since the below statement does not clarify that:
Excerpt from
http://store.apple.com/nl/help/payments
"Voor klanten van Apple die in de Apple Store elektronische softwaredownloads bestellen of andere producten die worden aangemerkt als diensten, geldt een btw-tarief van 23%. Elektronische softwaredownloads worden beschouwd als dienstverlening, en niet als product. Aangezien de dienst wordt geleverd vanuit Ierland, geldt een btw-tarief van 23%."
translated:
"For Apple customers who order from the Apple Store Electronic Software Downloads or other products classified as services, applies a VAT rate of 23%. Electronic software downloads are considered as services, and not as a product. Since the service is supplied from Ireland, a VAT rate of 23% applies."