yes and thats exactly where the EU goes wrong, they do claim they want the VAT but since ages paying VAT is determined by the place where the actual transaction finds place (plaats van handeling en transactie)
now thats a tough one, cause when we sell something on an american server with a european processor and an australian customer where is the "place of transaction"
its a mess and ive never heard one solid answer from the dutch tax agencies about this. one guy says this the other says that, a mess like i said. the worst was a taxguy who told us we had to keep an administration of eu/non eu customers and pay tax over the income that was generated OUTside holland but due to EU citizens...