France's so-called "Google tax" isn't aimed at the search-engine company but rather at the international tech industry as a whole. The tax allows the French government to levy taxes on Internet companies that operate in France like traditional businesses.
Though the Google tax isn't necessarily an attempt to single out Google, the French government announced in 2014 that it planned to fine Google for 1 billion euros of revenue the company earned in France and allegedly failed to report. One important catalyst for France being so aggressive with Google is that the country has experienced an extended period of financial hardship. Google is creative with how it reports and stores its earnings and assets in order to pay as little tax as possible. While this strategy may be tolerated in the United States, France is historically not as lax about collecting taxes from successful businesses.