Quite a lot of this has to do with VAT which is always advertised as part of the price. In most of these countries I know they have VAT rates over 20%. In the US, sales tax is between 0 and 7.25 percent and is never advertised as part of the price. The US pays for this lack of VAT in other ways, either as taxes or in the services the government doesn’t provide. It’s easy to forget all this while having iPhone sticker…
So in any practical case Apple is being dishonest (due to law) with pricing. Also let's not forget that when Euro was like 20% higher than Dollar, Apple pretended that 1 USD = 1 EUR. There are no possible "tax" or "laws" to weasel out of that, it was pure and simple price hike for no reason at all. (the VAT for EU was added on top of the already increased price due to incorrect conversion rate, so that wasn't it)