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#133055 Task-id: None X-original-commit: 2c5506a60d4245a7bf84a073d887c2f1bcd7111c Signed-off-by: Florian Gilbert (flg) <flg@odoo.com> Signed-off-by: Brice Bartoletti (bib) <bib@odoo.com>