The EU has decided that Apple owes the Irish Government lots of tax. The Irish Government doesn't want the tax, and clearly Apple doesn't want to pay it. But the EU doesn't like the fact that "sweetheart deals" have been done.
You'd think that Ireland would be happy to get £11bn, but presumably they would prefer not to because it will mess up arrangements with Apple, and possibly other companies.
Tax systems started out about raising money, but they have been changed so much to be incentive systems that raising money actually gets in the way.
Apple has furiously rejected charges from Brussels that it should pay €13bn (£11bn) in unpaid Irish taxes, accusing the European Commission of ignoring decades of laws in ordering Ireland to recoup the money. The iPhone maker on Monday lodged a formal appeal against the Commission’s claim that illegal sweetheart deals with the Irish government constituted state aid and allowed Apple to pay a fraction of what it owed over more than a decade.