This is not a fine, tho. It's just the amount that Apple would have paid in taxes, if the special deal didn't exist.
The EU is not imposing any fines on Apple. They're just ordering Ireland to collect the taxes owed to them (Ireland), since the tax deal was found to be unfair/illegal.
Yes. Which if you think about it, is doubly unfair. First Ireland reaped the benefits of keeping Apple in the country; then it gets paid Apple's taxes anyway.
Sure, this puts a stop to the practice and makes it much harder to sell such deals in the future, but for the moment Ireland had its apple cake and ate it, too.