Is it correct that rent for a business property is non-deductible in France?

We are a UK Limited company with a French branch business registered as a SARL since 2005. The business is a chambre d’hotes classified as parahotellerie as we provide a catered holiday rental. The business pays corporation tax in the UK but TVA in France. Previously paid Tax Professionelle (TP) of approximately 1,800 euros per year. CET tax for 2010 was 1,712 euros and CET for 2011 is 1,983 euros. We understood the change in tax from TP to CET would result in a fall of around 50% for all small businesses but we have an increase!

Our turnover was under 152,500 euros - the quoted figure to benefit from CVAE exoneration. We understand the capped limit for CFE is around 2%, as CVAE equates to approximately 1% of the capped total of 3%, creating a maximum charge of 1,320 euros before deductions.

Our French accountant (not pro-active - very passive) has produced a demande de plafonnement; these calculations are based on the added value created by the business but do not allow a deduction for the rent paid by the business for the property. This seems ridiculous as our rent is in excess of 55,000 euros per annum which would completely change the outcome of the calculation thereby reducing our CFE tax. Is this correct that rent for the property is non-deductible?

We made a small loss in 2010 and 2011 so it seems crazy that we are then charged a tax based on added value when rent is excluded.