"Is the EC actually trying to apply a retroactive law?" No. The whole agreement between Apple and Ireland was deemed illegal by EC[1], so now they must pay avo

"Is the EC actually trying to apply a retroactive law?" No. The whole agreement between Apple and Ireland was deemed illegal by EC[1], so now they must pay avoided taxes. You can't demand keeping stolen goods after being caught stealing. 1. http://europa.eu/rapid/press-release_IP-16-2923_en.htm http://europa.eu/rapid/press-release_IP-16-2923_en.htm