Re: 'defies reality and common sense'
>Except that it is not; the arrangement was legal under Irish and International Tax law.
The arrangement was only 'legal' under Irish law if you accept that the Irish government is above the law and hence can make private arrangements that disregard the public laws and which are not publicly debated or voted upon by the Irish legislature.
>taxation is outside the remit of the EU, Member States have not pooled their sovereignty over taxation,
The EU isn't demanding the Irish change their tax rates and rules, just apply the rules they have published, in line with their commitments made to the EU28 on "fair competition" and which the Irish government enshrined in Irish law.
> the EU is arguing that Ireland should have considered the earnings of Apple businesses not domiciled in Ireland not the actual offer, and the EU is attempting to apply a judgement retrospectively.
Because the Irish government did not apply the published rules about foreign earnings to Apple Ireland. I think what you are missing is that in Ireland there is a tax efficient corporate structure through which foreign earns can be passed; Apple didn't use this approach and instead passed their non-dom revenues through the business that was set up to do business in Ireland and hence was liable to pay Irish taxes on ALL of its earnings.
Biting the hand that feeds IT
