No, you left all the important details out. Why are the 2-3 employees of this hypothetical small shop campaigning to block it? That matters.
Tax avoidance isn't to be blamed just on these mega-corps but our political system which in France parachutes people from these companies into politics and vice versa. E.g. don't hate the player hate the game, but it's still one-sided to point the finger at an external party just because Amazon pays the salaries of some of us here. As I wrote above - these companies are a symptom of a broken / rigged system which neglects the statistical outliers or fringe cases that aren't maximizing their profits. I'm such an outlier since I never shop on Amazon and I've watched my selection in bookstores dwindle over the past 2 decades ... Going to bookstores and spend my whole Friday/Sat there browsing paper-books was once my fav way to relax. Now everything needs to be ordered bc it's not in stock... And I blame Amazon for it the same way as I blame starfucks, Zara et al for killing the high-streets in every town in the world. There is no more point in traveling because every place looks the same. And even people think the same.
But again this isn't just about books but about total "disruption" without thinking about the effects to the existing social fabric. We're all just guniea pigs in this and the solution offered by BigTech is to fix all these problems with more BigTech.
Sign of the times...
There are actually still bookstores and other stores around to this day, in most regions.
As for taxes, that is another debate, but I don't see how Amazon paying more taxes would prevent people from working for Amazon?
Even small businesses may have several ways of reducing taxes?
What is the minimum income for considering the "What is the Double Irish With A Dutch Sandwich" or whatever is the tax avoidance hype of the day?
these people aren't part of being at the forefront of automation-innovation but are victims of it. If Amazon wouldn't have killed the bookstore and retail sector in large parts of rural France (and Europe), these employees wouldn't be working for Amazon. They work there because companies like Amazon fail to pay their taxes and are proprietary-algorithms which have drained all humanity and social cohesion (Uber, AirBNB et al).
Although I don't blame Amazon alone in this (companies like this are a symptom not the cause of our Capitalistic Technological Society, but I think whether this is illegal or not is beside the point and we'd be better off listening to their pain instead of siding with "the law". The Gilets Jaunes being called by the French state "Illegal" are a good example of why this form of protests works and drives home the message to these corporate overlords. Even an article like this fuels some rage during the coming "Act-XYZ" IMO the language of money is the only language these people/companies understand.
A shame they didn't think of better opsec for organizing this. Use a burner phone use signal and not some facebook account with your real name to spread the message. This is exactly how they'll get busted by their nanny-state and why the nanny-state is able to use language that otherwise is reserved for "terrorists" or threats to "civil order". Macron, the minister of interior, and their oligarch friends from Rothschild are the real crooks ... and unlike the protestors that risk losing their jobs, or their eyes from the police aggressive use of rubber bullets ("fireballs") and who have actual "skin in the game".
My point is that the law must change and these companies should be taxed accordingly so that the Precariat is lifted out of their precarious position. Unless this changes I fear that the only way forward is more protests (and violence).