Not simply EUR 5.5 cents per GB! The tax is limited to 15% of revenue from data transmission in France, or 2% of total global revenues.

So Netflix pays max 15% of streaming revenue in France. If you and I start a streaming service only in France, we pay a max 2% of streaming revenue in France (because that's the only place where we stream). So there's potentially a protectionist element. But note that you and I could do our France-only service from anywhere and still be capped at 2%, according to the law as I understand it (not a lawyer).

> « La taxe sur les producteurs de données numériques fait l’objet d’un plafonnement correspondant au maximum à 15 % du chiffre d’affaires réalisé en France par l’émetteur ou à 2 % de son chiffre d’affaires total. [1]

"The tax on digital service producers has a ceiling that corresponds to a maximum of 15% of France-based revenue by the transmitter or 2% of its total revenue (my translation)."

[1] https://www.assemblee-nationale.fr/dyn/17/amendements/3210A/...