Even if it was retroactive, which it is not, being punished for premeditated tax avoidance can hardly be called unpredictable.
The central difference of opinion is of course whether outright gaming the system is acceptable regardless of the written rules being followed to the letter.
They just found that Ireland's tax rules from 1991 and 2007 are illegal tax benefits according to the preexisting rule.
Just because they took so long apply existing law doesn't make it retroactive.