The EU closed a tax loophole, and I'm happy to support small local businesses over people shipping things from overseas. I'm sure there are edge cases, but overall I don't see an issue here.
This tax is probably closing a loophole, but it’s badly designed and hurts small businesses more than anything because small businesses are the most likely to send to other countries to build their initial base. This tax reduces the discovery of what people do in ways no other tax did before.