The issue is about apple getting a cut of the VAT. Value Added Tax is not a sale tax. It is added by each intermediary for the value they add: Apple is getting something at X dollars and selling it at X+Y+ VAT. They are collecting all the VAT on behalf of the government, and giving it back to the government. Before they do that, they deduct the VAT they paid when they paid it X. (Vendor sold it to them for X but also had to pay the government for the VAT on the value they produced. Consumer price is usually advertised included the VAT. Discount are from that price.

It reminded me of an old Wired article from 2008 about another ship containing cars. https://www.wired.com/2008/02/...

This story reminds me of a security conference at microsoft i went to many years ago. The presenter was explaining that there was an ATM where after it spills the notes, if you don't take them, after a timeout, it brings them back and re credits your account but only counts them _before_ dispensing; so if you ask for $100, take all but one note, it will bring the last note back in an credit you back for the full $100 but you keep the $80. If you do this, should you be arrest or should the blame be on the company that makes the ATM?