[rum3]

If the website is not hosted in the EU then the law will have no effect.

I think many websites will simply move to other parts of the world. That is what I would do anyway.

[mises]

That's what I figured. The worst part about it is that it won't affect shady cyberlockers whose business models are rather suspect and often not known to tax authorities, but legitimate sites that do business in the EU will be impacted.