I don't see what you think is mischaracterised here. Lots of companies have received individual favourable tax treatments within the EU in ways that would not fly today. Several member states have historically established competitive tax environments at the likely expense of their fellow members too. As I said before it is unrealistic to argue as if Apple and Ireland is the only such case.

And I doubt that retrospective VAT change would still be very popular after trading with the EU became completely toxic - which is not an unrealistic outcome from such a hostile act. Businesses already avoid EU customers because of the existing environment. Retrospective demands for more money would be much worse.