Cotisations - Tax Fonciere

Hi All,

I've just read an article concerning something I've been pondering with regard to cotisations i.e. why would we, the owners, pay the cotisations when the property is leased out

to a business entreprise.  The following comes from: http://www.sareg.com/en/news/read/frenchpropertytaxes/

If you have signed a rental agreement with an agency or tour operator (who therefore obtain an income from the property), it is the agency or tour operator

who will be liable for the CFE and NOT the owner in this case!

I'm wondering whether this is different from the usual Tax Fonciere and do we have to pay that anyway as owners.  I know that, since the building I 'own' an apartment in has 

been reclassified as a commercial enterprise the cotisations/taxes have gone through the roof (forgive pun!).  It seems ridiculous to have to pay so much on a loss making 

'investment', when the Lessee is making a profit!

I'm also wondering, as French leaseback investors get Tax Relief due to these investments being viewed as pension investments/alleviations, whether as EU Citizens we have any such

rights also?  Would appreciate any information anyone here could provide re same.

Best wishes to all,

x