Oh, I don't think the Irish are stupid for not wanting that €13bn. The money itself would be great, I'm sure, but it would severely damage- if not destroy- Ireland's tax haven status that they've built much of the economy on.
Not that I'd have much sympathy for this personally.
The Irish (and their vested interest chums at Apple) are apparently complaining that this interferes with "their" sovereignty.
Would that be interference in the same scheme that relies on other countries' cooperation in what is effectively a legal fiction that these profits get recorded in Ireland rather than the country they were actually made in?
I'm sure that other countries would be happy to let Ireland have their "sovereignty" back in exchange for not being able to expect them to pander to the re-allocaction of profits by companies doing business in *their* country to Ireland.
Of course, this would destroy the whole scheme and most others which are entirely dependent on leaching direct and indirect benefits at pennies on the Pound/Euro/whatever from other countries in exchange for help with tax avoidance. But you're still entirely free to tax profits on the iPhones/iPads/Apple IIs being sold in *your* country- just no-one else's- so I'm sure that'd be okay.
If Ireland is worried about the jobs- and indeed, their economy- that are dependent on this, well- those jobs are dependent on the aforementioned scheme (and others) and thus are being indirectly subsidised by other parts of the EU anyway. Let's not pretend otherwise.
Ditto the EU state aid rules. You're quite happy to benefit from the EU when it's in your favour, but you don't want to play along with rules that stop you playing favourites. Again, no-one's stopping you from enacting an "Iexit" (uuuurrrrgh) if that's what you want.
(Disclaimer: Maybe I don't have the right to complain about this since I belong to a country that'll be dragged out of ^w^w^w leaving the EU anyway thanks to two of its neighbours in the United Kingdom of Little England and its Minor Provincial Chums. Doesn't mean I have to be impressed by such schemes, though).