Apple TV in France

No, the Apple TV (and you) would need to be located in the UK. Apple TV's are streaming devices and while the Apple TV will work just fine in France it will have French content. However due to the proximity to the UK, depending on what you want it may be available. I'll give you an example, I live in the USA and recently took my Apple TV to Mexico with me. Almost all the content we watch in the USA was available and there were no problems.

That will be difficult.

• Most UK content providers (BBC, ITV, Channel Four, etc.) are only willing to stream to UK addresses. Their apps will be available to UK residents (UK billing address) only.
• Many titles in Apple’s own iTunes Store default to the French language, for French region accounts. Some titles will be available with additional secondary language, or a separate non-dubbed version; other titles may not have that option.

Your welcome.