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said it doesn't plan to follow the orders of a French judge requiring the Web portal to block French users from accessing Nazi-related goods on its U.S.

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Yahoo!, which has recently taken steps to eliminate hate-material on its Web sites, could be fined about $14,000 a day after Feb. 24 if it doesn't comply with the French court's mandate. The court required Yahoo! to set up a filtering device on its auction site to block French users from accessing Nazi material, the sale of which is illegal in France.

Yahoo! said it has no intention of following the ruling. In fact, Yahoo! has filed a countersuit in a California court claiming that implementing a filtration system is impossible and that the French court overstepped its bounds with the ruling.

In January, Yahoo! made a

number of changes, including banning items associated with hate groups from its commerce properties, such as

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"We removed items we decided are objectionable, but by removing those items we in no way acknowledge the court case," Scott Morris, a spokesman for Yahoo! said, according to published reports. "We in no way fulfilled the order that was placed against us."

Late last year,

prosecutors in Germany reportedly opened an investigation of Yahoo! for the suspected online auction of copies of Adolf Hitler's

Mein Kampf

, which is banned in the country.

Shares of Yahoo! were unchanged at $26.56 in recent