[FIX] l10n_at: tax template repartition lines
1) The aim of this commit is to make the tax template more consistent with
the instanciated tax.
Indeed a tax wouldn't pass the constrains if it hadn't all its
repartition line.
2) Make the refund consistent with the rest of the taxes.
closes odoo/odoo#130706
Task-id: None
Signed-off-by:
Florian Gilbert (flg) <flg@odoo.com>