Re: It's not about fair, it's about the law
> Ireland and Apple entered into an agreement - which you may disagree with, and now it is being upended.
> And if Ireland was 'guilty' too, why don't they get a 'fine'?
I seem to recall reading that the €13bn is not a fine, merely an unpaid tax bill.
As to the agreement, I believe the entire argument from the EU side of things is that EU members commit to not entering into company-specific tax agreements, therefore Ireland were technically breaking an agreement with the EU by making this agreement with Apple.
For me, the whole mess is down to global tax legislation enabling "tax efficient planning" which means that Apple can hang onto a huge pile of cash and wait for the correct timings to actually declare it as a profit that can be then spent.