In 2016, the EU ruled that the Irish State provided state aid to Apple, which was deemed to be illegal.
As a result of this, Apple are required to back-pay €13 billion to the Irish exchequer.
From a oblivious viewer, this seems to be slightly unfair, considering that Apple was following the direction of the State's government (or governmental agency).
Is there some legal principle, or explanation, which means that even though Apple was complying with the understood law in that jurisdiction, they are now required to pay the EU tax fine to the Irish State of €13 billion?
From what I can see, this ruling mostly benefits the Irish State, and punishes Apple, despite the illegal state aid being an action of the state, and not the corporation.