An additional and arbitrary tax. Google was given a tax break to locate in Eire and pays tax there, not France, so France want to tax them too..

Presumably it is expenditure of French companies being paid to Google Eire. But presumably the goods and services thus provided get taxed if they cross the border into France or if they originate in France then the French companies pay their usual tax on profits.

The justification for this is flimsy imho and is just a cash grab from a successful company. The European Common Market is being abused as far as I'm concerned.