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Not exactly sure but don't all digital downloads already include taxes ? (at least in Europe)
What I'm trying to say is that a digital game that costs 10€ in one of the €-states costs 10€ in every other state no matter what tax rate they have.

For example:
Germany: 10€ = 119% 19% tax = 1,60€ 100% = 8,40€
Luxembourg: 10€ = 115% 15% tax = 1,30€ 100% = 8,70€

So publishers can earn more money from games sold in Luxembourg.