Irish finance minister Paschal Donohoe said the levy would create a negative precedent by focusing on areas where consumers are located, rather than where services are produced.
The plan is aimed at changing tax rules that have let some of the world's biggest companies pay unusually low rates of tax on their earnings.
On Monday, Le Maire's German counterpart Olaf Scholz backed a European tax, but only if global moves in the the Organisation for Economic Co-operation and Development (OECD) had failed by 2020.
But Finance Minister Bruno Le Maire said France now agrees with Germany that once approved, the levy could be delayed and used as an incentive towards forging an worldwide solution, including with the U.S. and China.
German finance ministry officials have repeatedly warned their boss that the tax would be hard to implement, may hamper investment and, above all, could trigger United States retaliation.More news: England's George Burgess cops four-match ban for eye-gouging Kiwis captain
As unanimity is required to pass taxes, the levy could end up being shelved or drawn into negotiations between a smaller group of member states wishing to go it alone. "At the same time, we agree today that we will implement a revised Commission proposal on the taxation of digital services if, against our expectations, a broad global consensus can not be reached by summer 2020", Scholtz said. The Organization for Economic Cooperation and Development (OECD) is also conducting an analysis.
This approach is opposed by several countries, including small ones like Ireland where many tech firms book profits on sales in bigger European Union countries.
Paris claims the tax would be a vote-winner in next years European Parliament elections, which have been framed as a battleground between pro-EU and Eurosceptic parties.
"The debate shows that we're moving in the right direction".
Arriving at the meeting Tuesday in Brussels, the Danish minister of Finance, Kristian Jensen, said of his side: "Everything is possible in politics but I think that it is very hard to reach an agreement on the taxation of the digital economy".More news: 15 migrant children found in refrigerated lorry at UK port
Similarly, Sweden's finance minister, Eva Magdalena Andersson, said that issues of income allocation should be left to global agreement.
"What kind of reaction would this bring if this was a model that was imposed on us?"
The EU proposal is also meant to stop other countries going it alone with their own digital tax and creating a patchwork of schemes across the continent.
EU states are discussing two options put on the table by the European Commission.
Some EU member states such as Britain, Spain and Italy are working on national versions of a digital tax, with Singapore and India also planning their own schemes.More news: Big retailers gear up for Black Friday