When a buyer of goods pays with bitcoin, an article of the EU's VAT Directive will be applied to the price of bitcoin at the time of the transaction,
This seems straight forward, You have to pay VAT when paying with BTC, this is tax on every transaction as in case of fiat, isnt it?
In any case , it is the same as yu pay VAt when converting to FIAt, the total is the same ( if we assume the BTC price does not change).