It's not a matter of what's located in France. It's a matter of what documentation about your company requires you to keep. Regardless of where the computers you use are physically located if you can't produce the required documents you get to be fined, be shut down, and/or go to prison. No company gets to play the game of "we're doing business in Uzbekistan but our accounting servers are in Sealand so we don't have to file any taxes or provide any other records." Not only is the idea absurd, anyone who thinks that is congenitally stupid or stupid by choice.