The law is the law and often times it’s an ass. Disgraceful verdict? No. You just disagree with it. What matters is the laws and regulations are applied in a correct manner. So, was the initial investigation inept? Possibly.
What this does highlight is that the law as it exists is arguably not fit for purpose, which is what many have been saying for a while, and that a reform of tax law across the EU is necessary.
Then you have to wonder why Ireland become increasingly wealthier as more US Multinationals poured in.
People in Europe keep saying these are "brass plate" operations -- however Google, Facebook and Apple all employ absolutely thousands here. US Multinationals are crucial to the Irish economy and tax base.
This sort of silly emotionalism gets the conversation nowhere. If you can't write good rules to make companies give you money for efforts mostly done in other countries, what do you expect?
What this does highlight is that the law as it exists is arguably not fit for purpose, which is what many have been saying for a while, and that a reform of tax law across the EU is necessary.