New rules (from the EU) came in on 01/01/2015 such that VAT in the country of the BUYER needs to be charged. Currently the tax is 3% in Luxembourg and that's what iTunes and Amazon charge UK users, but clearly it will have to go up to 20%.
It caused some controversy with the limited information passed on by HMRC and a number of small UK traders are shutting down rather than trying to cope with charging a dozen or more different VAT rates and paying the different authorities. I don't currently deal with sales in the EU so am not affected but in December there was a piece on Moneybox (Radio 4) about the HMRC VAT Helpline line being unable to cope with requests for the "Mini One Stop Shop" allowing a small business to register with all the EU tax authorities (I think).
A Second (but perhaps positive change) on iTunes will be that in the EU, buyers will have a 14 day "cooling off" period and can cancel the purchase "no questions asked" (whereas Apple had taken up requests on a case by case basis in the past). It's another EU regulation and may concern some artists and App writers that someone can try and then not buy.