[FIX] l10n_fr: clean Tax Groups, CoA, Taxes, Fiscal Positions, Tax report

This commit cleans the tax groups:
- it removes the negative tax groups
- it makes sure that there is only one tax group per tax rate
- all the taxes with the same rates are attached to a single tax group

This commit splits the taxes to make the distinction between the goods and services.
In addition, the fiscal positions are also updated accordingly (make sure to map to another
one having the same scope: goods/services and type: sale/purchase).

These changes are based on the reliable feedback of LPDE (Didier Six). No tax were removed
from the old version. Only some were split, the others were kept (but modified).

In addition, the tax report is updated to the 2022 version and the new tax report lines
are linked to the taxes.

task-2674047

closes odoo/odoo#84918

Signed-off-by: Olivier Colson (oco) <oco@odoo.com>

addons/l10n_fr/data/account.account.template.csv

@@ -336,15 +336,22 @@
 "pcg_4431","Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA","443100","account.data_account_type_current_assets","l10n_fr.l10n_fr_pcg_chart_template","","True"
 "pcg_4438","État - Intérêts courus sur créances figurant au compte 4431","443800","account.data_account_type_current_assets","l10n_fr.l10n_fr_pcg_chart_template","","True"
 "pcg_444","État - Impôts sur les bénéfices","444000","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","True"
-"pcg_4452"," TVA due intracommunautaire","445200","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","False"
+"pcg_4452","TVA due sur acquisitions intracommunautaires","445200","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","False"
+"pcg_44521","TVA due sur prestations intracommunautaires","445210","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","False"
+"pcg_4453","TVA due sur importations (autoliquidation)","445300","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","False"
+"pcg_44531","TVA due sur prestations hors UE","445310","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","False"
 "pcg_44551","TVA à décaisser","445510","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","True"
 "pcg_44558","Taxes assimilées à la TVA","445580","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","True"
 "pcg_44562","TVA déductible sur immobilisations","445620","account.data_account_type_current_assets","l10n_fr.l10n_fr_pcg_chart_template","","False"
 "pcg_44563","TVA déductible transférée par d'autres entreprises","445630","account.data_account_type_current_assets","l10n_fr.l10n_fr_pcg_chart_template","","True"
+"pcg_44564","TVA déductible sur opérations non réglées","445640","account.data_account_type_current_assets","l10n_fr.l10n_fr_pcg_chart_template","","True"
 "pcg_44566","TVA déductible sur autres biens et services","445660","account.data_account_type_current_assets","l10n_fr.l10n_fr_pcg_chart_template","","False"
+"pcg_445662","TVA déductible intracommunautaire","445662","account.data_account_type_current_assets","l10n_fr.l10n_fr_pcg_chart_template","","False"
+"pcg_445663","TVA déductible hors UE (autoliquidation)","445663","account.data_account_type_current_assets","l10n_fr.l10n_fr_pcg_chart_template","","False"
 "pcg_44567","Crédit de TVA à reporter","445670","account.data_account_type_current_assets","l10n_fr.l10n_fr_pcg_chart_template","","True"
 "pcg_44568","Taxes déductibles assimilées à la TVA","445680","account.data_account_type_current_assets","l10n_fr.l10n_fr_pcg_chart_template","","True"
 "pcg_44571","TVA collectée","445710","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","False"
+"pcg_44574","TVA collectée sur opérations non réglées","445740","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","False"
 "pcg_44578","Taxes collectées assimilées à la TVA","445780","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","True"
 "pcg_445800","Taxes sur le chiffre d'affaires à régulariser ou en attente","445800","account.data_account_type_current_liabilities","l10n_fr.l10n_fr_pcg_chart_template","","True"
 "pcg_44581","Acomptes - Régime simplifié d'imposition","445810","account.data_account_type_current_assets","l10n_fr.l10n_fr_pcg_chart_template","","True"

addons/l10n_fr/data/account_data.xml

@@ -27,25 +27,5 @@
             <field name="name">TVA 2.1%</field>
         </record>
 
-        <record id="tax_group_intra_20" model="account.tax.group">
-            <field name="name">TVA -20.0%</field>
-        </record>
-
-        <record id="tax_group_intra_85" model="account.tax.group">
-            <field name="name">TVA -8.5%</field>
-        </record>
-
-        <record id="tax_group_intra_55" model="account.tax.group">
-            <field name="name">TVA -5.5%</field>
-        </record>
-
-        <record id="tax_group_intra_10" model="account.tax.group">
-            <field name="name">TVA -10.0%</field>
-        </record>
-
-        <record id="tax_group_intra_21" model="account.tax.group">
-            <field name="name">TVA -2.1%</field>
-        </record>
-
     </data>
 </odoo>

addons/l10n_fr/data/account_fiscal_position_template_data.xml

@@ -55,147 +55,147 @@
         <record id="fp_tax_template_intraeub2b_vt_normale" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_normale" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_normale_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_normale_ttc" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_intermediaire_encaissement" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_intermediaire_encaissement" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_normale_encaissement" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_normale_encaissement" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_normale_encaissement_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_normale_encaissement_ttc" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_intermediaire_encaissement_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_intermediaire_encaissement_ttc" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_intra_0" />
         </record>
 <!-- Taux DOM-TOM -->
         <record id="fp_tax_template_intraeub2b_vt_specifique" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_specifique" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_specifique_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_specifique_ttc" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_intra_0" />
         </record>
 <!-- Taux Intermédiaire -->
         <record id="fp_tax_template_intraeub2b_vt_intermediaire" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_intermediaire" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_intermediaire_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_intermediaire_ttc" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_intra_0" />
         </record>
 <!-- Taux réduit -->
         <record id="fp_tax_template_intraeub2b_vt_reduite" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_reduite" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_reduite_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_reduite_ttc" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_reduite_encaissement_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_reduite_encaissement_ttc" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_reduite_encaissement" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_reduite_encaissement" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_intra_0" />
         </record>
 <!-- Taux super réduit -->
         <record id="fp_tax_template_intraeub2b_vt_super_reduite" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_super_reduite" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_super_reduite_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_super_reduite_ttc" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_super_reduite_encaissement_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_super_reduite_encaissement_ttc" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_intra_0" />
         </record>
         <record id="fp_tax_template_intraeub2b_vt_super_reduite_encaissement" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_super_reduite_encaissement" />
-            <field name="tax_dest_id" ref="tva_intra_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_intra_0" />
         </record>
 <!-- achats -->
 <!-- Taux Normal -->
         <record id="fp_tax_template_intraeub2b_ha_normale_deduc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_acq_normale" />
-            <field name="tax_dest_id" ref="tva_intra_normale" />
+            <field name="tax_dest_id" ref="tva_intra_normale_biens" />
         </record>
 <!-- Taux DOM-TOM -->
         <record id="fp_tax_template_intraeub2b_ha_specifique_deduc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_acq_specifique" />
-            <field name="tax_dest_id" ref="tva_intra_specifique" />
+            <field name="tax_dest_id" ref="tva_intra_specifique_biens" />
         </record>
         <record id="fp_tax_template_intraeub2b_ha_encaissement_deduc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_acq_encaissement" />
-            <field name="tax_dest_id" ref="tva_intra_normale" />
+            <field name="tax_dest_id" ref="tva_intra_normale_services" />
         </record>
         <record id="fp_tax_template_intraeub2b_ha_encaissement_deduc_intermediaire" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_acq_intermediaire_encaissement" />
-            <field name="tax_dest_id" ref="tva_intra_intermediaire" />
+            <field name="tax_dest_id" ref="tva_intra_intermediaire_services" />
         </record>
 <!-- Taux Intermédiaire -->
         <record id="fp_tax_template_intraeub2b_ha_intermediaire_deduc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_acq_intermediaire" />
-            <field name="tax_dest_id" ref="tva_intra_intermediaire" />
+            <field name="tax_dest_id" ref="tva_intra_intermediaire_biens" />
         </record>
 <!-- Taux réduit -->
         <record id="fp_tax_template_intraeub2b_ha_reduite_deduc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_acq_reduite" />
-            <field name="tax_dest_id" ref="tva_intra_reduite" />
+            <field name="tax_dest_id" ref="tva_intra_reduite_biens" />
         </record>
         <record id="fp_tax_template_intraeub2b_ha_encaissement_reduite_deduc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_acq_encaissement_reduite" />
-            <field name="tax_dest_id" ref="tva_intra_reduite" />
+            <field name="tax_dest_id" ref="tva_intra_reduite_services" />
         </record>
 <!-- Taux super réduit -->
         <record id="fp_tax_template_intraeub2b_ha_super_reduite_deduc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_acq_super_reduite" />
-            <field name="tax_dest_id" ref="tva_intra_super_reduite" />
+            <field name="tax_dest_id" ref="tva_intra_super_reduite_biens" />
         </record>
         <record id="fp_tax_template_intraeub2b_ha_encaissement_super_reduite_deduc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_intraeub2b" />
             <field name="tax_src_id" ref="tva_acq_encaissement_super_reduite" />
-            <field name="tax_dest_id" ref="tva_intra_super_reduite" />
+            <field name="tax_dest_id" ref="tva_intra_super_reduite_services" />
         </record>
 
 <!-- Import/Export + DOM/TOM -->
@@ -204,96 +204,96 @@
         <record id="fp_tax_template_impexp_vt_normale" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_normale" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_normale_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_normale_ttc" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_normale_encaissement" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_normale_encaissement" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_intermediaire_encaissement" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_intermediaire_encaissement" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_normale_encaissement_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_normale_encaissement_ttc" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_intermediaire_encaissement_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_intermediaire_encaissement_ttc" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_export_0" />
         </record>
 <!-- Taux DOM-TOM -->
         <record id="fp_tax_template_impexp_vt_specifique" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_specifique" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_specifique_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_specifique_ttc" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_export_0" />
         </record>
 <!-- Taux Intermédiare -->
         <record id="fp_tax_template_impexp_vt_intermediaire" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_intermediaire" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_intermediaire_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_intermediaire_ttc" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_export_0" />
         </record>
 <!-- Taux Réduit -->
         <record id="fp_tax_template_impexp_vt_reduite" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_reduite" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_reduite_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_reduite_ttc" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_reduite_encaissement_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_reduite_encaissement_ttc" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_reduite_encaissement" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_reduite_encaissement" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_export_0" />
         </record>
 <!-- Taux super réduit -->
         <record id="fp_tax_template_impexp_vt_super_reduite" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_super_reduite" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_super_reduite_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_super_reduite_ttc" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_good_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_super_reduite_encaissement_ttc" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_super_reduite_encaissement_ttc" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_export_0" />
         </record>
         <record id="fp_tax_template_impexp_vt_super_reduite_encaissement" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import_export" />
             <field name="tax_src_id" ref="tva_super_reduite_encaissement" />
-            <field name="tax_dest_id" ref="tva_export_0" />
+            <field name="tax_dest_id" ref="tva_sale_service_export_0" />
         </record>
 <!-- achats -->
 <!-- Taux Normal -->