[FIX] account: if the base_tags are empty, it won't be updated

If you have a move line which was having tag_ids before and you apply a new tax
which has no values defined and result in an empty list, the assignment does not work on a x2m field,
so we do offer the proper notation for such a use case.

Closes #62934

closes odoo/odoo#63176

X-original-commit: f7cbbe381950699f2aeb26c454a4a955ed3bf2b4
Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>

addons/account/models/account_move.py

@@ -627,7 +627,7 @@ class AccountMove(models.Model):
             compute_all_vals = _compute_base_line_taxes(line)
 
             # Assign tags on base line
-            line.tax_tag_ids = compute_all_vals['base_tags']
+            line.tax_tag_ids = compute_all_vals['base_tags'] or [(5, 0, 0)]
 
             tax_exigible = True
             for tax_vals in compute_all_vals['taxes']: