Preface: I am not a lawyer.
Apple’s effective tax rate in Ireland was lower than 1% since 2004 according to the findings. On moral righteousness grounds, I think it’s fair to concede that Apple should have paid more tax in Ireland than they did. Even as an operations funnel, <1% regional tax seems ridiculously low.
However, both Apple and Ireland insist that nothing was illegal at the time. Apple made an agreement with Ireland back in the 1980’s and it paid off years later, when Apple grew into a huge corporation.
If the European Commission thought what Apple was doing was unlawful or incorrect, it had years to raise a formal complaint. What I really detest about the Commission’s judgement is how they are imposing their ‘new’ position to the past. The Commission is demanding repayments of ‘unpaid’ taxes from more than a decade ago. To me, that is unequivocally unfair.
Force Apple (and Ireland) to change its practices going forward, by all means. If Apple and Ireland were acting illegally (which both parties refute profusely), then levy fines. Reaching into the past to claim taxes that Ireland didn’t ask for at the time, and still says it isn’t owed today, is ridiculous.