This is why the EU has laws against this kind of race to the bottom between nations
No, it doesn't.
Every country in EU sets it's own corporate, sales & income tax rates. as well as _EVERY_ other rate.
Every country in the EU can & does offer incentives & future tax payment agreements to companies who meet certain conditions. These are not inter-EU agreements nor do they need prior approval by any EU establishment.
Apple is always "going to pay", but they never did (and wouldn't make sense in any way), and Ireland also haven't paid and it doesn't look like it is.