考研英语

A European Union court on Wednesday delivered a hammer blow to the bloc’s attempts to rein in multinationals’ ability to strike special tax deals with individual EU countries when it ruled that Apple does not have to pay $15 billion in back taxes to Ireland. The EU Commission had claimed in 2016 that Apple has struck an illegal tax deal with Irish authorities that allowed it to pay extremely low rates. But the EU’s General Court said that “the Commission did not succeed in showing to the requisite legal standard that there was an advantage.”

思考题：

EU’s General Court believes that __.

A.Apple has been wrongly framed by Ireland

B.Ireland tax authority is at fault with Apple

C.the back taxes amount of Apple is inaccurate

D.Commission’s evidences are insufficient

词汇突破：

1.A European Union court =EU’s General Courton

2.delivered a hammer blow to 对...施以重拳

3.the bloc’s = European Union =The EU Commission= the Commission 欧盟

4.rein in 控制

5.multinationals 跨国公司

6.strike special tax deals 签订特殊税务协定

7.requisite 必要的

8.there was an advantage 占便宜

句子解析：

句：

A European Union court on Wednesday delivered a hammer blow to the bloc’s attempts to rein in multinationals’ ability to strike special tax deals with individual EU countries when it ruled that Apple does not have to pay $15 billion in back taxes to Ireland.

参考译文：欧盟一家法院周三裁定，苹果不必向爱尔兰补缴150亿美元的税款，向试图遏制跨国公司与个别欧盟国家达成特别税收协议的欧盟一记重锤。

第二句：

The EU Commission had claimed in 2016 that Apple has struck an illegal tax deal with Irish authorities that allowed it to pay extremely low rates.

参考译文：欧盟委员会在2016年声称，苹果与爱尔兰当局达成了非法的税务协议，允许其享受极低的税率。

第三句：

But the EU’s General Court said that “the Commission did not succeed in showing (to the requisite legal standard 依照必要的标准) that there was an advantage.”

参考译文：但欧盟普通法院表示，“依必要的法律标准，欧盟委员会未能成功显示苹果占了优势”。

思考题解析：

EU’s General Court believes that __.

文章虽然难，但是题目还是可以做对的，

题干中的定位词还是很明显的，直接定位到最后一句。

D.Commission’s evidences are insufficient

(委员会的证据不足)

D选项正确。

A.Apple has been wrongly framed by Ireland

苹果公司被爱尔兰错误地陷害了

B.Ireland tax authority is at fault with Apple

爱尔兰税务部门在挑苹果公司的错。

C.the back taxes amount of Apple is inaccurate

苹果公司的补交税款是不准确的

这三个都不对，具体听语音!

文章来源背景和来源：

Apple wins court battle over $15B, limiting EU’s tax authority

苹果赢得 150 亿美元的法庭之争，限制了欧盟的税务机关

Source: https://www.csmonitor.com/Business/2020/0715/Apple-wins-court-battle-over-15B-limiting-EU-s-tax-authority

背景：7月15日，欧盟普通法院对金额高达150亿美元(130亿欧元)的苹果爱尔兰税收上诉案作出裁决，判定欧盟委员会提供的证据不足于支持苹果获得不公平的税收优势，因此2016年欧盟委员会命令爱尔兰向苹果追缴税款的指令无效。法院指出，虽然“遗憾地看到”苹果公司与爱尔兰政府达成的协定存在不完善和不一致的地方，但这些漏洞不能支持委员会基于“禁止国家援助”的条款对苹果进行制裁。被称为“硅谷首席折磨者”的欧盟竞争事务专员玛格丽特·维斯塔格宣布将仔细研究裁决，以决定将来的行动;根据程序，欧盟委员会还可向欧盟最 高法院提起上诉.