[FIX] account: fix fiscal position with delivery address

The goal is to ensure that 2 conditions are met for a fiscal position to
be applied (within the EU):

- The customer must have a valid VAT number from another EU Member State
- The goods must leave the country of origin

closes odoo/odoo#75033

Task: 2596204
Signed-off-by: Quentin De Paoli <qdp@odoo.com>