So why is Ireland been reprimanded for offering two levels of tax based on a legally binding agreement. That they themdelves admit was wrong.The state aid rules are supposedly designed to create a level playing field in the EU. The EU has no remit to require member states to set common tax rules (VAT aside).
State aid may include, but isn’t limited to, tax arrangements and is nothing whatsoever to do with ensuring a “fair share”* is paid as the previous poster wrongly stated.
If Ireland wants to incentivise investment by Apple by granting it favourable tax arrangements it should be free to do so, in my view, without any interference from the EU.
*In any case, a “fair share” is surely the minimum amount of tax that is legally required to be paid in accordance with relevant law and accounting principles. How can it possibly be determined in any other way?
The eu is doing right by enforceing the treaty. It's exactly the same as you and your neighbor being part of paye and he pays 5% while you pay 20% that's wrong and against the rules and HMRC would be right to demand back tax. They are doing this with people who work in places like the BBC who do set shifts different scenario but simalar point. Please note I specifically mentioned paye in my reply.
Yo lu may think in your view it's fine but the law says differently.