It's more that the EU doesn't have the political will to do what is perceived as the common good here.

Ireland has a selfish interest in attracting tech companies, and the rest of the EU can't bring enough political leverage against them to change the legal structures that make Ireland preferable for headquartering.

Equally Luxemburg is another EU location abused by corporations for TAX reasons. Ironically it was set up By a Mr Junker ages ago, who then went on to run the EU and has made much rhetoric about TAX avoidance and yet managed to do nothing to fix, in-part a situation he created. Which given his knowledge and experience in the matter, you would of thought he was ideally placed to fix now. He has not alas.

No political will? What about the EC's order for Apple to pay 13B € in unpaid taxes?

Ordering an US corporation to do something is entirely different from making a member state change their laws.