This tax doesn't exists any more in France, it has been removed at the end of 2022.
https://www.gouvernement.fr/actualite/fin-de-rideau-pour-la-...
https://www.gouvernement.fr/actualite/fin-de-rideau-pour-la-...
It seems that Internet was also considered as "potential to watch TV", like you can watch TV online, and/or through services provided by set-top-boxes like Freebox.