I think if I read this right it is only applied to web businesses that sell goods in one case or another. Download music and movies is aimed at file sharing companies that sell the music for like 99 cents a song.
Now most adult sites don't sell anything of this kind. The sell access to their site. If you just claim that usage of the site is free and the membership fee is just for bandwidth costs the member uses there should be no VAT at all. I seriously doubt they will go after adult sites at all. The whole thing is just aimed at big international cooperations that uses foreign headquaters to do business in the EU without paying the VAT.
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