Ireland is a very small country with no natural resources. Its way of participating in the EU's drive for growth was the nation's economic policy and its well educated population as a base for American companies to bridge into Europe.
France clearly is bent out of shape because if other EU members can survive without gouging business, citizens et al with incredible levels of punitive taxation, then they can't continue their own shakedown forever without seeing business flight. Sooner or later they will have to relent and reduce their own taxes.
Same with the pursuit of Google, MS, Facebook et al. by Eurocrats with open portfolios.
Its an old fashioned shake down by the biggest self protecting bureaucracy outside of China. In my opinion.