The issue isn't with Ireland per se, as if Ireland wouldn't do it, then Netherlands, Luxembourg, Cyprus, Bulgaria or someone else will gladly take Apple's 13 billion at the expense of the other members of union.

The right fix would be EU wide legislation to prevent EU member states of fighting against each other on who can screw over the taxpayers by providing the biggest tax breaks in exchange for corporations' bread crumbs in a race to the bottom, as this causes all EU taxpayers to loose and corporations to win, and then we wonder why we have no money for education, healthcare and infrastructure. Well of course we don't if you help big companies avoid paying tax and then your state budget relies only collecting tax from citizens and small business who can't dodge taxes.

<facepalm> You realise these are American companies exploiting American laws to circumvent their tax burden while operating as MNCs in Europe?

The notion of Ireland somehow getting a '13 billion payday' due to malfeasance or illegality is fantastical beyond belief.