[astaunton]

The governments stance is that any company could have applied the same tax rules if they wished, so it was not state aid. As a side note, the "irish double sandwich" rules have changed since this

[qnpnp]

Sure, and in that case no issue. But that is the government stance, not the EU stance.

[NovemberWhiskey]

There is no "EU" stance.

The disagreement is between the European Commission and the Irish government. The deciding authority here will be the European Court of Justice, after appeal from the decision of the General Court - which favored Ireland.