This doesn't make sense & defeats the point of European Single Market. Sales tax is paid on & goes to the country the item was purchased in.
What does make sense is revenue being realized in the country of the company that sold* the product/service. *this being a whole other can of worms.
The issues some countries(France/Germany) have are:
a) that their country wasn't chosen to be the entrypoint to the EU market
b) firms are realizing the revenue in a country which technically owns the product/service IP but is not(in all likelihood) the company's main base.
So, let's pretend b) is a legit issue & we change that. The revenue from the sale is not going to go to some other EU country(why would it?). It's going back to the "main" country of the host company.
So, let's say $US-multinational didn't pay tax in Ireland or Luxembourg. That money would just flow direct to $caribbean-country(which now would hold all the relevant IP etc.) and held there - similar to what happens now. Because, even if Europe changes it's laws, $US-multinational still gets to game the US tax system cos it's 'better' than paying more in taxes than you legally have to.
The next logical choice is for the EU to just bang an import tariff on all US goods/services and let the consuming country collect it. Let's see how that plays out...