[FIX] l10n_de: shipping address traceback

Before this PR, when there is no shipping address, the pdf show an empty
"Shipping Address" header. By changing the colspan dynamically we can manage to
keep the layout like it was and remove the useless section.

Task-id: 3262408
Part-of: odoo/odoo#132890

addons/l10n_de/models/account_move.py

@@ -47,7 +47,7 @@ class AccountMove(models.Model):
                 data.append((_("Invoicing Address:"), record.partner_id))
             elif record.partner_shipping_id == record.partner_id:
                 data.append((_("Invoicing and Shipping Address:"), record.partner_shipping_id))
-            elif record.move_type in ("in_invoice", "in_refund"):
+            elif record.move_type in ("in_invoice", "in_refund") or not record.partner_shipping_id:
                 data.append((_("Invoicing and Shipping Address:"), record.partner_id))
             else:
                 data.append((_("Shipping Address:"), record.partner_shipping_id))