Define 'assistance for corporations'.
Having Apple pay a tax rate of 0.005%, and others pay a tax rate of 12.5%; check out the document from the EC.
As long as Ireland applies their rules and rates uniformly
They don't, that's the point.
Is a country that charges less than Belgium's 34% corporate tax rate 'assisting' corporations? Because that would be a race to the bottom: Allowing the sloppiest and most inefficient governments to dictate tax and fiscal policy to the rest of the EU.
That would be very wrong, and unsurprisingly it's not the case.
Ireland doesn't want the money.
Then they may accept a 0.005% tax rate from all the other companies. And probably go bankrupt. Until they do, the difference between what they effectively ask from Apple and what they need to ask from everyone else in order to provide for the needs of their citizens is a measure of the unjust sacrifice that they impose on the rest of the EU members.
Perhaps they want to live within their means and not hve piles of cash sitting around as a magnet for the continent's deadbeats. Its their choice and I believe they have a right to make it.
Ireland is receiving more money from the EU than they give, each year. Portraying them as the source and the rest of the EU as the sink is a complete overturn of reality.