Same in Austria, there's that tax but downloading is illegal so we get worst of both worlds.
Its especially fucked up since its explicitly to allow for private copies. Instead it is illegal to circumvent copy protection. Those tax schemes are a major rip off and nothing but pandering to powerful lobbies. Its protection money.
https://www.copiefrance.fr/images/documents/tarifs_FR_2019_0...
Looking into it, it seems to not be considered a tax as it's not collected by the government, it also states that if you are importing a drive from a country that also collects such a "tax" you should seek to be reimbursed from the exporting country and pay the "tax" to the importing country.
Their FAQ: https://www.copiefrance.fr/fr/ressources/questions-reponses