"We will appeal this judgment in defence of the interests of the state," budget minister Gerald Darmanin said in answer to a parliamentary question on Wednesday's ruling.

The Paris administrative court said Google, the main business of U.S.-based Alphabet Inc, was not liable for the tax demand, in line with a court adviser's recommendation made in June.

(Reporting by Emile Picy; Writing by Andrew Callus; Editing by Sudip Kar-Gupta)