Re: If France is in the Eu
This argument has been repeated so many times...
Yes, it would. The business happens where the /customer/ is, not the /seller/.
The article even reminds you that Apple got a 13 billion fine in Eire, that was handed down against the wish of the Irish government. That's precisely because one of roles of the EU is to ensure not only the free flow of stuff, but also a level playing field.
Another example was 10 years ago, when DVDs sent from the UK to the continental EU made a quick stop in the Channel islands, out of the EU, so the VAT would vanish on the way. That didn't fly, either.
https://www.theguardian.com/business/2012/mar/15/vat-loophole-on-cds-closed