Using small businesses as a shell or tax shelter... That sounds unlikely to me in France because generally conditions and regulations are strict.
(Interestingly, it mentions, as apparently a development for the future, that:
La Commission Européenne a pris une recommandation (6 mai 2003 - 2003/361/CE) pour notamment définir les micro entreprises (entreprises qui occupent moins de 10 personnes et dont le chiffre d'affaires annuel ou le total du bilan n'excède pas 2 millions d'euros) et les petites entreprises (entreprises qui occupent moins de 50 personnes et dont le chiffre d'affaires annuel ou le total du bilan n'excède pas 10 millions d'euros.
If there is one benefit of the strict regulations on businesses, it does make sense that it would be harder to play fast and loose with "fake companies" in France than in the U.S. However, I would prefer to see hard numbers on that allegation against U.S. businesses, rather than go by someone's rather biased hunch. The ease with which you can go into business for yourself in the U.S. is a great thing for genuine entrepreneurs, and I hate to see that being attacked on unsubstantiated grounds. Truth unfolds in time through a communal process.