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.