Google won another round in its fight against a 1.1 billion euro ($1.2 billion) French tax bill after a second court rejected claims the search-engine giant abused loopholes to avoid paying its fair share.

The Paris administrative court of appeals on April 25 confirmed a 2017 ruling at a lower tribunal that wiped out the French tax authority’s claim, saying its reasoning was sound. The lower court found that Google didn’t illegally dodge French taxes by routing sales through Ireland.

Paris judges confirmed that the conditions to tax Google Ireland as if it had a permanent French base weren’t met...