Apple should pay what is due, not what you or Apple think is fair. The core of the issue is that the EC has deemed the tax rate applied by Ireland to Apple is

Apple should pay what is due, not what you or Apple think is fair. The core of the issue is that the EC has deemed the tax rate applied by Ireland to Apple is in conflict with the Agreements that Ireland has with the EU, and that has been so for a long time. The agreements that Ireland has have to be, in these matters, according to EU rules - as Ireland has accepted when joining the EU. That is the point of the EU: a set of rules that your partners will impose on you whenever you try to abuse them, exactly as you will impose those rules whenever they try to abuse you. It's a legal framework for collaboration, which OF COURSE means sometimes you will be forced to do things you would rather not to. After the ruling, the EU is requesting repayments of the taxes not paid since the investigation started. Is not retroactive legislation.