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Old French marks are a rather difficult matter. My short research in Tardy had only the result that the spoon is probably not from Paris !? Does anybody know more?
Regards silverfan

Hello
Yes, your spoon dates to the 18th C and is from the French provinces, specifically Montpellier. You have a charge mark of a crowned N and a discharge mark of a laurel crown, in use 1774-1780, and the date letter mark of a crowned E over MPL for 1780. The maker’s mark appears very out of focus on my monitor - initials ID?
You also have a personalization of initials GB.

Good luck in your research on this item.

Regards.

See Tardy, pp. 160-161.

Hello again.
I believe I have an attribution for the maker of your spoon.

Based on the initials and the symbol of a flower, I would attribute your spoon to Jacques Dartis, from a long line of Montpellier silversmiths. He was a successor of his cousin Pierre-Pascal. Jacques was born 15 November 1737, died ca. 1798. He registered his mark in 1767. Married 1 October 1776 to Louise Pasquier. Not much is known about the work of Jacques.
See Thuile, Jean. Histoire de l’orfèvrerie du Languedoc, généralités de Montpellier et de Toulouse, v. 2, p. 19. Montrouge, Théo & Florence Schmied, 1966..
I do not own this reference, but consulted it on the internet.

Hope this helps.

Thanks JayT for your quick and detailed answer. Dartis seems to have made mostly flatware. In the internet I found only an offer of a spoon and a fork and "un plat en argent"
Regards silverfan

My pleasure to help.