Re: cry me a river....
The remedy is clear: 1) do it like Spain, add extra legislation making it lillegal/impossible for publishers to opt out; and 2) make it illegal for aggregators like Google to opt out as a consequence as well.
(Optional: 3) make it illegal for the users to not read an article taxed in this way.)
After all, it's called a "tax" for a reason.
And, some simple math:
6-11 % fee x 19-21 % VAT: Nice extra money for the state. But that, of course, has nothing to do with anything.