Also, this judgement will never be executed. In France, VAT is regulated by a distinction between products and services. According to VAT regulations, the foreign seller needs a representative in France to sell in France. This rule is competent for sales over the internet. The other risk is that countries could find it attractive to tax e-business by extending the accurate criteria of taxation.
Taxation depends on the address of the merchant.
Until now, doctrine does not consider the mere location of a server in a country as making it subject to the taxation in that country. Other elements, such as physical presence, are necessary.