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[14.0][FIX] l10n_fr_account_vat_return: filter on VAT taxes for France #594

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This commit adapts the code to the scenario where you have VAT taxes for other countries (EU B2C over 10k€, Polynésie française, ...). It "backports" the field country_id on account.tax which is introduced in the account module in odoo v15.

This commit adapts the code to the scenario where you have VAT taxes for
other countries (EU B2C over 10k€, Polynésie française, ...).
It "backports" the field country_id on account.tax which is introduced in
the account module in odoo v15.
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