No, the aim is stopping big companies avoiding tax by operating from countries with low VAT. e.g. Amazon un Europe sits in Luxembourg, where the VAT is lowest, so smaller ebook sellers operating from, say, Germany or Spain have an even harder time competing, because VAT is higher there.

From what I heard, th epart where it'S killing small businesses is not intentional, but caused by COMPELTE AND UTTER IGNORANCE of small online businesses. -_-