[FIX] account: add _run_vat_test in account to avoid base_vat dependency

This way, it can be used without having to add the dependency to
`base_vat`. For instance, in `account_edi_ubl_cii` in
`_import_retrieve_and_fill_partner`.

This commit essentially backports part of commit
212be2920affdab5baf14b3025ef31ee2d6a652b

closes odoo/odoo#135977

Signed-off-by: Laurent Smet (las) <las@odoo.com>