Well argued, but intentionally missing the point that Ireland has been part of the EU for seven years longer than Apple has been in Cork.
Ireland has agreements as part of the EU in regards to its taxation of corporations, and if it doesn’t live up to those agreements, it has agreed to abide by the rulings of the European Commission. Apple knows this.
This isn’t a matter of retroactive taxation. This is a bill past due. If EU members only had to correct taxation going forward, there would be no risk in giving tax preferences like those that Ireland gave to Apple for so many years.
This is one of those cases where it's so easy to hate and mock all sides. Their effective tax rate is like 0.05% or something, and they issue bonds to cover operating expenses and dividends to avoid bringing their $150B in cash back to the US. Cook is so hollow. But so is the EU. I hope they both lose somehow.