Before this commit, a partner in a company could have a fiscal position belonging
to another company
Namely, the search view on the field property account position displayed every fiscal position

This could create problems afterwards, when managing an invoice from a restricted rights user
(with an access right error raising)

After this commit, we soflty constrain the choice of the fiscal position to the ones
belonging to the same company of the partner

OPW 1833848
OPW 1827831
closes #24056