(Adds French finance ministry's comment)
PARIS, July 12 (Reuters) - A French court ruled on Wednesday that Google was not liable to pay 1.1 billion euros ($1.3 billion) in back taxes demanded by the French authorities.
The Paris administrative court ruled that Google Ireland Limited was not subject to corporate and value-added taxes for the period 2005-2010, striking down the tax administration's demands for back payments.
The ruling in favour of Google, now part of Alphabet Inc , followed a court adviser's recommendation that Google did not have a "permanent establishment" or sufficient taxable presence to justify the bill.
In a statement, the French finance ministry said it was considering an appeal, which must be lodged within two months. ($1 = 0.8762 euros) (Reporting by Laurence Frost and Emmanuel Jarry; Editing by Greg Mahlich; editing by Richard Lough)