> 1) The EU is essentially attacking a law made in 2003 in 2016. To do this retroactively for 13 years is far too long (imo).

I'm seeing a lot of comments saying EU's action is "retroactive" or "retrospective" - it is not. The EU law was always there, and Apple and Ireland were both in contravention for all the 13 years. Apple was in compliance with Irish laws, while contravening EU law.

If the IRS audits you and finds that you underpaying taxes for 13 years - you are going to pay all the taxes "retrospectively"! There isn't a 5-year statute of limitations on illegal EU subsidies (or IRS tax evasion).