An EU-wide effort to pass a three percent tax on the digital revenues of big internet companies failed because member states including Ireland and Germany feared retaliation from the US.
But Mr Le Maire said EU countries must overcome their differences and agree to raise taxes on tech giants like Google, Facebook, Amazon and Apple.
Mr Trump has lashed out at the EU for clamping down on US companies with a $5 billion anti-trust fine against Google in July sparking outrage in the White House.
Mr Mr Le Maire said: “I hope that we will be able to face Donald Trump and I hope that we will remain strong and united to face the American administration.”
The French minister has been an outspoken advocate of the so-called digital tax and said it was unacceptable for tech giants not to pay their “fair share”.
He said: “I will be very simple and very clear. I cannot accept Google, Amazon or Facebook paying less tax than my butcher or my bookshop.”
Some EU member states fear a digital tax could stifle innovation and set a negative “anti-business” precedent across the bloc while Britain and Spain have plans their own national taxes on tech firms.
German Chancellor Angela Merkel told the European Parliament a European digital tax should only proceed if broader global efforts fail.
But Mr Le Maire said: “If there are some European governments that want to explain to their people that they accept to have Google, Facebook or Apple paying less taxes than the small companies and the SMEs in their countries, good luck for the next European elections.”
Relations between Brussels and Washington are already strained over trade and Cecilia Malmstrom, the top trade official for the EU, warned last night the bloc was ready strike back if Mr Trump imposes tariffs on car and truck imports.
Ms Malmstrom said the EU would slap tariffs of equal size and strength on US goods if the President went through with his auto tariff threat.
She said: “It would be a rebalancing list covering a lot of different sectors.
“That would be ready if we thought those measures would hit us. We hope not.”
Mr Trump has threatened to impose a 25 percent tariff on all cars, trucks, and auto parts coming into the US.
The warning was enough to prompt European Commission President Jean-Claude Juncker to agree to a preliminary deal with the US to expand trade between the two countries and avoid the tariffs.