Currently, the polish chart of account is not up to date and is therefore underused by user since it is not relevant. This PR aims to improve the polish chart of accounts, account groups and fiscal position in order to make it usable by users. This new chart of account and other elements linked to it that are modified by the PR are based on the documents available on the gofin.pl website. The chart of account is based on the one available at this link : https://plankont.gofin.pl/ which was consulted on the 2nd of August 2023. The polish chart of account should now be relevant and useable. task-3332731 closes odoo/odoo#146452 Related: odoo/enterprise#52874 Signed-off-by: Quentin De Paoli <qdp@odoo.com>