I read every word you wrote, did you? You want to Blame Apple for following the guidance they were given by the Irish Tax Authority, the only authority on the matter. You think because Apple is a big company they should be looking at the entire EU and evaluating how the EC commission might view such a deal years (more than 8 years) down the road even though the EC has NO authority over taxation which is a sovereign right of Ireland (as defined by the EU charter).
You are wrong, and your idea that Apple because they have lots of lawyers should have seen this coming is wrong. This is ex-post-facto taxation, everything about it is wrong. If there is a guilty party here it's the Irish government who sold out the other member EU states for a few jobs. YOU want to blame apple for that. I think you are fucking nuts. Stop blaming companies for the tax policies of member states. Ireland, Denmark and Lichtenstein created this.
You don't see the real problem here, the EU as constructed allows individual member states to do bad things to other member states. France can't sue Ireland because they are both Sovereign states. That is and has been a serious problem that has existed since the EU was constructed. And what has happened is exactly what the experts predicted. Greece (and possibly others) racked up billions in debt they couldn't pay and obligated Germany and the other member states to bail them out. Three EU member countries cut sweetheart tax deals that fucked everyone else over for a few jobs and euro's of taxes.
These things will continue to happen unless they tighten up EU policies and require the member states to cede some taxation authority and create a federal type court system where states can sue each other for stupid tax policies like the Irish and Dutch policies which robbed other member states of taxes. There is no negative for Ireland to tell the EC to go pound sand, the EC has no authority to punish Ireland. Though it probably won't go that way the situation is ripe to happen with a radical government in charge.