It wasn't a loophole. It was a deal that Ireland made with them. Ireland literally told them that if they created jobs in Ireland, they wouldn't have to pay taxes. They agreed to that deal, and then later they were told that since the deal was illegal, they actually have to pay it anyway.
I'm well aware of that. But the fact that ireland was allowed to actually get away with doing that, was, as far as I was aware, a loophole. The EU then determined that this loophole was illegal, which importantly,
both parties should have known. If you're going to get into a deal, especially one that's pretty shady (As tax evasion always is), it's most definitely on you to make sure what you're doing is at the very least not illegal. They both have nobody to blame but themselves.
And the comparison isn't exactly fair either; this isn't a deal between a government and an average citizen. Average citizens aren't expected to know the full extents of the law. (Maybe the basics like laws against theft, bodily harm, disturbing the peace etc) Huge multinational companies however
are expected to know the full extents of what they are and aren't allowed to do, by law. They have more than enough resources to mean that determining if something is safely legal, even in the clusterforget that is EU law is not an unnecessary burden.