[REV] account: fix fiscal position with delivery address

This reverts the following commits:
- 164409b0
- f11c8072
- c92ebc91

The fix we initially made did not cover every possible scenario,
and applied to every fiscal position, which was not required.

It requires a more in depth rework that is under way
and will come in a future PR.

closes odoo/odoo#75238

X-original-commit: eba1f006
Signed-off-by: Florian Gilbert <FlorianGilbert@users.noreply.github.com>

addons/account/models/partner.py

@@ -168,10 +168,11 @@ class AccountFiscalPosition(models.Model):
         # This can be easily overridden to apply more complex fiscal rules
         PartnerObj = self.env['res.partner']
         partner = PartnerObj.browse(partner_id)
-        delivery = PartnerObj.browse(delivery_id)
 
-        # If partner and delivery have the same vat prefix, use invoicing
-        if not delivery or (delivery.vat and partner.vat and delivery.vat[:2] == partner.vat[:2]):
+        # if no delivery use invoicing
+        if delivery_id:
+            delivery = PartnerObj.browse(delivery_id)
+        else:
             delivery = partner
 
         # partner manually set fiscal position always win

addons/account/tests/test_fiscal_position.py

@@ -154,15 +154,3 @@ class TestFiscalPosition(common.SavepointCase):
         mapped_taxes = self.fp2m.map_tax(self.src_tax)
 
         self.assertEqual(mapped_taxes, self.dst1_tax | self.dst2_tax)
-
-    def test_30_fp_country_delivery(self):
-        """
-            Customer is in Belgium
-            Delivery is in France
-            Check if fiscal position is France
-        """
-        self.george.vat = False
-        self.assertEqual(
-            self.fp.get_fiscal_position(self.ben.id, self.george.id).id,
-            self.fr_b2c.id,
-            "FR B2C should be set")