单选题：根据以下材料，回答题High-tax European governments would love nothing b

根据以下材料，回答题
High-tax European governments would love nothing better than to milk profitable Americantech giants for all the revenue they can get.Efforts to do it directly bypassing new tax laws have failed so far.And on Wednesday a European Union courtslapped down an especially rash attempt to impose such taxes through the backdoor.
The Eu's second highest court overturned a 2016 European Commission ruling that Apple owed 13 billion in taxes to Ireland.The Commission's legal theory was as silly as the sums involved were huge: By charging Apple "too little"tax, Dublin had offered the American/company a subsidy that's illegal under EU rules barring state aid.
The ruth is plainer. During the 1980 s Apple set up two business units in Cork as receptacles for global sales, and the units held the rights to significant amounts of intellectual property.Most of Apple's IPis produced in the U.S., and these Irish units transferred some of their profits to fund research in the U.S.
Unde Irish law, the rest of the profits generally were not taxable in Ireland because the sales happened elsewhere.And they weren't taxableany where else because under existing global tax rules only Ireland was eligible to tax them.The arrangements were complex, but in 1991 and 2007 the Irish government confirmed they were legal.The Commission argued that Apple received low-tax deals not available to other companies that would make this an illegal subsidy.But the EUGeneral Court said regulators hadnt proved that Apple was given special treatment.
Which is precisely what burns Brussels--and Paris,Berlin and other high-tax governments-- about Ireland s tax rules.Dublin's lowtax rates for all comers, and the economic success it enjoys as a result, highlight the foolishness of imposing high taxes elsewhere.
The Apple case was among the first and the largestattempts to suppress tax competitionthrough misapplying antitrust law.That effort is winding down as Competition Commissioner Margrethe Vestager has suffered a string of legaldefeats, including a case targeting Starbucksts taxes in the Netherlands.
This won't be the end of the story.As the attemptat back-door antitrust taxation falters, expect moie calls for a EU-wide digitalsalestax on U.S.firms.That may succeed.But European companies and foreign competitors would be better off if Europe made itself a more hospitable[tax and regulatory climate for its own startups instead of trying to drag the rest of the world into its high-tax red-tape morass.
The EU court decision on Wednesday A．aims to protect European countries' tax revenues.
B．forces Apple to pay Ireland huge amounts of taxes.
C．is considered ridiculous on weak legal grounds.
D．frustrates the Commission's attempt to tax Apple.