Ireland doesn't even want the 13 billion, because if it collects, it knows Apple will be looking for a new HQ and all the Apple jobs and payroll taxes and secondary economic activity will leave Ireland.
Really, Ireland helped US companies evade tax, but the EU is just codifying this unfair advantage of Irish tax law as "state aid". The EU made Ireland close the "Double Irish" arrangement in 2015 (https://en.wikipedia.org/wiki/Double_Irish_arrangement), this 13 billion is how much tax Apple avoided paying Ireland by using that structure, compared to having a normal company structure (sales in other EU member states -> revenue banked in Ireland)
The EU didn't outlaw software/IP licensing! Until it does, Apple can still say that Apple Ireland licenses e.g. Final Cut Pro to Apple Germany for 298 EUR, and Apple Germany sells a German customer a copy for 299 EUR, banking 1 EUR revenue in Germany and 298 EUR revenue in Ireland. That's why other member states don't get the money.
Why would they consider that? If they do, Apple and all those companies would also leave since Ireland's EU membership is what kept them there. Withtout that their HQs there become worthless.
Really, Ireland helped US companies evade tax, but the EU is just codifying this unfair advantage of Irish tax law as "state aid". The EU made Ireland close the "Double Irish" arrangement in 2015 (https://en.wikipedia.org/wiki/Double_Irish_arrangement), this 13 billion is how much tax Apple avoided paying Ireland by using that structure, compared to having a normal company structure (sales in other EU member states -> revenue banked in Ireland)
The EU didn't outlaw software/IP licensing! Until it does, Apple can still say that Apple Ireland licenses e.g. Final Cut Pro to Apple Germany for 298 EUR, and Apple Germany sells a German customer a copy for 299 EUR, banking 1 EUR revenue in Germany and 298 EUR revenue in Ireland. That's why other member states don't get the money.