But low tax rates are not "state aid", "aid" is an English word meaning giving something to somebody. "Tax" means the opposite: taking it away.

The EU Commission is now engaged in a rather grotesque power grab in which despite having no mandate to interfere with member tax policies they are attempting to gain control anyway, without treaty change, by redefining low tax rates as a kind of subsidy.

There is no real precedent for this kind of legal abuse - to claim Apple should have anticipated it is absurd.