No, it isn't.
Road tax pays for road maintenance. Municipal tax pays for municipal maintenance. VAT and Income Tax pay for government expenditure. Taxes are collected in exchange for a service.
Foreign businesses providing entirely digital services in France aren't actually receiving any kind of service back from the French government. In other words, this specific tax is just a mechanism for collecting money arbitrarily in exchange for nothing.
That's a slippery slope.
You've just ignored all the above posts without addressing them. The other posts make it clear without any counter argument from you that government provides a safe and stable addressable market to do business (and literally the currency).
Because the dollars being used to pay for the digital good have already been taxed, probably many times over, by the time the credit card transaction settles and the merchant account is credited at the end of the week (or whenever).
It’s reasonable to question if this particular tax was designed in a way to target specific foreign companies, without a compelling nexus, which would make the tax predatory.
Amazon doesn't pay taxes when they're the merchant.
How does a government quantify providing "a safe and stable addressable market to do business"? What was the formula used to determine the tax bracket?
Unless we have a clear formula we can reason about, the tax would be arbitrary. Is that not the case?
Moreover, shouldn't the cost of providing "a safe and stable addressable market to do business" be a constant? We know how many French citizens utilize the service, and we should also (somehow) have the overall costs of "keeping the French market afloat". If so, why does the government tax a percentage of the total revenues?
If you're looking for a simple and logically designed system, the international tax system isn't it.
Think of it backwards: if we agree that X level of taxes need to be gathered to maintain common good, the government needs to gather it in the least unjust way possible. Taxing internet giants, to europeans, seem mostly just.