TL;DR Apple and Google will have to allow to install third-party app stores trough their stores.
This type of private taxes will become impossible to enforce.
https://eur-lex.europa.eu/legal-content/en/TXT/?qid=16081168...
Gatekeepers like Apple will have specific obligation according to Article 5:
(b) allow business users to offer the same products or services to end users through third party online intermediation services at prices or conditions that are different from those offered through the online intermediation services of the gatekeeper;
(c) allow business users to promote offers to end users acquired via the core platform service, and to conclude contracts with these end users regardless of whether for that purpose they use the core platform services of the gatekeeper or not, and allow end users to access and use, through the core platform services of the gatekeeper, content, subscriptions, features or other items by using the software application of a business user, where these items have been acquired by the end users from the relevant business user without using the core platform services of the gatekeeper;
And Article 6:
(c) allow the installation and effective use of third party software applications or software application stores using, or interoperating with, operating systems of that gatekeeper and allow these software applications or software application stores to be accessed by means other than the core platform services of that gatekeeper. The gatekeeper shall not be prevented from taking proportionate measures to ensure that third party software applications or software application stores do not endanger the integrity of the hardware or operating system provided by the gatekeeper;
(k) apply fair and non-discriminatory general conditions of access for business users to its software application store designated pursuant to Article 3 of this Regulation.
Following articles, like:
- article 7: Compliance with obligations for gatekeepers
- article 10: Updating obligations for gatekeepers and
- article 11: Anti-circumvention
Give the EU Commission quite a lot of maneuvering power to ensure effective implementation.