In regards to taxation and regulation of services sold into the EU common market Ireland is not fully sovereign. They have their act together, this is the legal process playing out.
Aren't they still sovereign? They just might be sanction/fined by peers or kicked out of the union if they don't comply?
It's not like someone's going to declare war on Ireland and conquer them to force compliance the way a citizen breaking the law might be conquered by a police force.
