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[16.0][FIX] l10n_fr_account_vat_return: fix journal entry generated in negative VAT scenario + many improvements #1409

[16.0][FIX] l10n_fr_account_vat_return: fix journal entry generated in negative VAT scenario + many improvements

[16.0][FIX] l10n_fr_account_vat_return: fix journal entry generated in negative VAT scenario + many improvements #1409