<?xml version="1.0" encoding="UTF-8"?><!-- This file is part of Tryton.  The COPYRIGHT file at the top level of
this repository contains the full copyright notices and license terms. --><tryton>
    <data language="fr">

        <!-- Zollunion: Switzerland and Liechtenstein
               Swiss valleys of Samnaun and Sampuoir are outside
               the Zollunion for Goods but not for Services (Art. 4)
               https://en.wikipedia.org/wiki/Samnaun#Geography
               -->

        <!-- account.tax.group
        -->

        <record model="account.tax.group" id="group_vat_sale_goods_fr">
            <field name="name">T.V.A. Vente de biens</field>
            <field name="code">T.V.A. Vente de biens</field>
            <field name="kind">sale</field>
        </record>

        <record model="account.tax.group" id="group_vat_sale_services_fr">
            <field name="name">T.V.A. Vente de prestations</field>
            <field name="code">T.V.A. Vente de prestations</field>
            <field name="kind">sale</field>
        </record>

        <record model="account.tax.group" id="group_vat_revenue_no_supply_fr">
            <field name="name">Revenus en l'absence d'offre</field>
            <field name="code">Revenus en l'absence d'offre</field>
            <field name="kind">sale</field>
        </record>

        <record model="account.tax.group" id="group_vat_purchase_goods_fr">
            <field name="name">T.V.A. Achat de biens</field>
            <field name="code">T.V.A. Achat de biens</field>
            <field name="kind">purchase</field>
        </record>

        <record model="account.tax.group" id="group_vat_purchase_services_fr">
            <field name="name">T.V.A. Achat de services</field>
            <field name="code">T.V.A. Achat de services</field>
            <field name="kind">purchase</field>
        </record>

        <!-- account.tax.template
             specify the taxes by Rate, Group and Account
        -->

        <!-- Sale, Normal 7.7% -->

        <record model="account.tax.template" id="vat_sale_goods_tax_normal_fr">
            <field name="name">T.V.A. (Normal) Vente de biens</field>
            <field name="description">T.V.A. (Normal)</field>
            <field name="group" ref="group_vat_sale_goods_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_sale_goods_7_7_fr">
            <field name="name">T.V.A. Vente de biens 7.7%</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_sale_goods_tax_normal_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.077')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_sale_services_tax_normal_fr">
            <field name="name">T.V.A. (Normal) Vente de prestations</field>
            <field name="description">T.V.A. (Normal)</field>
            <field name="group" ref="group_vat_sale_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_sale_services_7_7_fr">
            <field name="name">T.V.A. Vente de prestations 7.7%</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_sale_services_tax_normal_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.077')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Sale, Reduced 2.5% -->

        <record model="account.tax.template" id="vat_sale_goods_tax_reduced_fr">
            <field name="name">T.V.A. (Réduit) Vente de biens</field>
            <field name="description">T.V.A. (Réduit)</field>
            <field name="group" ref="group_vat_sale_goods_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_sale_goods_2_5_fr">
            <field name="name">T.V.A. Vente de biens 2.5%</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_sale_goods_tax_reduced_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.025')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_sale_services_tax_reduced_fr">
            <field name="name">T.V.A. (Réduit) Vente de prestations</field>
            <field name="description">T.V.A. (Réduit)</field>
            <field name="group" ref="group_vat_sale_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_sale_services_2_5_fr">
            <field name="name">T.V.A. Vente de prestations 2.5%</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_sale_services_tax_reduced_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.025')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Sale, Accommodation 3.7% -->

        <record model="account.tax.template" id="vat_sale_goods_tax_accommodation_fr">
            <field name="name">T.V.A. (Hébergement) Vente de biens</field>
            <field name="description">T.V.A. (Hébergement)</field>
            <field name="group" ref="group_vat_sale_goods_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_sale_goods_3_7_fr">
            <field name="name">T.V.A. Vente de biens 3.7%</field>
            <field name="description">T.V.A. 3.7%</field>
            <field name="parent" ref="vat_sale_goods_tax_accommodation_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.037')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_sale_services_tax_accommodation_fr">
            <field name="name">T.V.A. (Hébergement) Vente de prestations</field>
            <field name="description">T.V.A. (Hébergement)</field>
            <field name="group" ref="group_vat_sale_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_sale_services_3_7_fr">
            <field name="name">T.V.A. Vente de prestations 3.7%</field>
            <field name="description">T.V.A. 3.7%</field>
            <field name="parent" ref="vat_sale_services_tax_accommodation_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.037')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Sale, Export, International Institutions and Diplomatic clients 0% -->

        <record model="account.tax.template" id="vat_sale_goods_outside_zollunion_fr">
            <field name="name">Exonération de la TVA sur les ventes de biens hors union douanière ou clients diplomatiques</field>
            <field name="description">T.V.A. (Exempter)</field>
            <field name="legal_notice">Exemption d'exportation</field>
            <field name="group" ref="group_vat_sale_goods_fr"/>
            <field name="rate" eval="Decimal('0')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_sale_services_outside_zollunion_fr">
            <field name="name">Exonération de TVA pour les services rendus à des clients domiciliés en dehors de l'union douanière</field>
            <field name="description">T.V.A. (Exempter)</field>
            <field name="legal_notice">Art. 8(1)</field>
            <field name="group" ref="group_vat_sale_services_fr"/>
            <field name="rate" eval="Decimal('0')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_sale_services_performed_outside_zollunion_fr">
            <field name="name">Exonération de TVA en cas de prestation effectuée en dehors de l'union douanière</field>
            <field name="description">T.V.A. (Exempter)</field>
            <field name="legal_notice">Art. 8(2)(c) and related rules</field>
            <field name="group" ref="group_vat_sale_services_fr"/>
            <field name="rate" eval="Decimal('0')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Purchase, Normal 7.7%, inputs to the production process (tax code 400) -->

        <record model="account.tax.template" id="vat_purchase_goods_tax_normal_fr">
            <field name="name">T.V.A. (Normal) Achat de biens</field>
            <field name="description">T.V.A. (Normal)</field>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_goods_7_7_fr">
            <field name="name">T.V.A. Achat de biens 7.7%</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_purchase_goods_tax_normal_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.077')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1170_fr"/>
            <field name="credit_note_account" ref="1170_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_tax_normal_fr">
            <field name="name">T.V.A. (Normal) Achat de services</field>
            <field name="description">T.V.A. (Normal)</field>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_7_7_fr">
            <field name="name">T.V.A. Achat de services 7.7%</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_purchase_services_tax_normal_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.077')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1170_fr"/>
            <field name="credit_note_account" ref="1170_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Purchase, Normal 7.7%, fixed assets and operating expenses (tax code 405) -->

        <record model="account.tax.template" id="vat_purchase_goods_tax_normal_oe_fr">
            <field name="name">T.V.A. (Normal) Achat de biens (Immobilisations et charges d'exploitation)</field>
            <field name="description">T.V.A. (Normal)</field>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_goods_oe_7_7_fr">
            <field name="name">T.V.A. Achat de biens 7.7%</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_purchase_goods_tax_normal_oe_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.077')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1171_fr"/>
            <field name="credit_note_account" ref="1171_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_tax_normal_oe_fr">
            <field name="name">T.V.A. (Normal) Achat de services (Immobilisations et charges d'exploitation)</field>
            <field name="description">T.V.A. (Normal)</field>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_oe_7_7_fr">
            <field name="name">T.V.A. Achat de services 7.7%</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_purchase_services_tax_normal_oe_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.077')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1171_fr"/>
            <field name="credit_note_account" ref="1171_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Purchase, Reduced 2.5%, inputs to the production process (tax code 400) -->

        <record model="account.tax.template" id="vat_purchase_goods_tax_reduced_fr">
            <field name="name">T.V.A. (Réduit) Achat de biens</field>
            <field name="description">T.V.A. (Réduit)</field>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_goods_2_5_fr">
            <field name="name">T.V.A. Achat de biens 2.5%</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_purchase_goods_tax_reduced_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.025')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1170_fr"/>
            <field name="credit_note_account" ref="1170_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_tax_reduced_fr">
            <field name="name">T.V.A. (Réduit) Achat de services</field>
            <field name="description">T.V.A. (Réduit)</field>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_2_5_fr">
            <field name="name">T.V.A. Achat de services 2.5%</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_purchase_services_tax_reduced_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.025')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1170_fr"/>
            <field name="credit_note_account" ref="1170_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Purchase, Reduced 2.5%, fixed assets and operating expenses (tax code 405) -->

        <record model="account.tax.template" id="vat_purchase_goods_tax_reduced_oe_fr">
            <field name="name">T.V.A. (Réduit) Achat de biens (Immobilisations et charges d'exploitation)</field>
            <field name="description">T.V.A. (Réduit)</field>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_goods_oe_2_5_fr">
            <field name="name">T.V.A. Achat de biens 2.5%</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_purchase_goods_tax_reduced_oe_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.025')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1171_fr"/>
            <field name="credit_note_account" ref="1171_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_tax_reduced_oe_fr">
            <field name="name">T.V.A. (Réduit) Achat de services (Immobilisations et charges d'exploitation)</field>
            <field name="description">T.V.A. (Réduit)</field>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_oe_2_5_fr">
            <field name="name">T.V.A. Achat de services 2.5%</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_purchase_services_tax_reduced_oe_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.025')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1171_fr"/>
            <field name="credit_note_account" ref="1171_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Purchase, Accommodation 3.7%, inputs to the production process (tax code 400) -->

        <record model="account.tax.template" id="vat_purchase_goods_tax_accommodation_fr">
            <field name="name">T.V.A. (Hébergement) Achat de biens</field>
            <field name="description">T.V.A. (Hébergement)</field>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_goods_3_7_fr">
            <field name="name">T.V.A. Achat de biens 3.7%</field>
            <field name="description">T.V.A. 3.7%</field>
            <field name="parent" ref="vat_purchase_goods_tax_accommodation_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.037')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1170_fr"/>
            <field name="credit_note_account" ref="1170_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_tax_accommodation_fr">
            <field name="name">T.V.A. (Hébergement) Achat de services</field>
            <field name="description">T.V.A. (Hébergement)</field>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_3_7_fr">
            <field name="name">T.V.A. Achat de services 3.7%</field>
            <field name="description">T.V.A. 3.7%</field>
            <field name="parent" ref="vat_purchase_services_tax_accommodation_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.037')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1170_fr"/>
            <field name="credit_note_account" ref="1170_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Purchase, Accommodation 3.7%, fixed assets and operating expenses (tax code 405) -->

        <record model="account.tax.template" id="vat_purchase_goods_tax_accommodation_oe_fr">
            <field name="name">T.V.A. (Hébergement) Achat de biens (Immobilisations et charges d'exploitation)</field>
            <field name="description">T.V.A. (Hébergement)</field>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_goods_oe_3_7_fr">
            <field name="name">T.V.A. Achat de biens 3.7%</field>
            <field name="description">T.V.A. 3.7%</field>
            <field name="parent" ref="vat_purchase_goods_tax_accommodation_oe_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.037')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1171_fr"/>
            <field name="credit_note_account" ref="1171_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_tax_accommodation_oe_fr">
            <field name="name">T.V.A. (Hébergement) Achat de services (Immobilisations et charges d'exploitation)</field>
            <field name="description">T.V.A. (Hébergement)</field>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_services_oe_3_7_fr">
            <field name="name">T.V.A. Achat de services 3.7%</field>
            <field name="description">T.V.A. 3.7%</field>
            <field name="parent" ref="vat_purchase_services_tax_accommodation_oe_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="rate" eval="Decimal('.037')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1171_fr"/>
            <field name="credit_note_account" ref="1171_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Purchase of Goods, Import from supplier outside Zollunion 0% -->

        <record model="account.tax.template" id="vat_purchase_goods_outside_zollunion_fr">
            <field name="name">TVA non facturée sur l'achat de marchandises en dehors de l'union douanière</field>
            <field name="description">TVA non facturée</field>
            <field name="legal_notice">Importation non facturée</field>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="rate" eval="Decimal('0')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1170_fr"/>
            <field name="credit_note_account" ref="1170_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Purchase of Services from outside Zollunion, Acquisition Tax (Art. 45)
             Switzerland has a special VAT rate for accommodation, 3.7%
             If accommodation services are purchased outside Switzerland then they
             are not subject to Acquisition tax for the very reason that the service
             is provided and used in another jurisdiction.  Consequently, we haven't
             implemented the Acquisition Tax for the 3.7% VAT rate, only for Normal and Reduced rates.
        -->

        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_tax_normal_fr">
            <field name="name">T.V.A. (Normal) achat de services en dehors de l'union douanière (autoliquidation)</field>
            <field name="description">T.V.A. (Normal)</field>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_7_7_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 7.7%</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_tax_normal_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="type">none</field>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_7_7_1_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 7.7% (1)</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_7_7_fr"/>
            <field name="rate" eval="-Decimal('.077')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_7_7_2_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 7.7% (2)</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_7_7_fr"/>
            <field name="rate" eval="Decimal('.077')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1170_fr"/>
            <field name="credit_note_account" ref="1170_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_tax_normal_oe_fr">
            <field name="name">T.V.A. (Normal) achat de services en dehors de l'union douanière (autoliquidation) (Immobilisations et charges d'exploitation)</field>
            <field name="description">T.V.A. (Normal)</field>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_oe_7_7_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 7.7%</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_tax_normal_oe_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="type">none</field>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_oe_7_7_1_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 7.7% (1)</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_oe_7_7_fr"/>
            <field name="rate" eval="-Decimal('.077')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_oe_7_7_2_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 7.7% (2)</field>
            <field name="description">T.V.A. 7.7%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_oe_7_7_fr"/>
            <field name="rate" eval="Decimal('.077')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1171_fr"/>
            <field name="credit_note_account" ref="1171_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_tax_reduced_fr">
            <field name="name">T.V.A. (Réduit) achat de services en dehors de l'union douanière (autoliquidation)</field>
            <field name="description">T.V.A. (Réduit)</field>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_2_5_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 2.5%</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_tax_reduced_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="type">none</field>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_2_5_1_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 2.5% (1)</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_2_5_fr"/>
            <field name="rate" eval="-Decimal('.025')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_2_5_2_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 2.5% (2)</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_2_5_fr"/>
            <field name="rate" eval="Decimal('.025')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1170_fr"/>
            <field name="credit_note_account" ref="1170_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_tax_reduced_oe_fr">
            <field name="name">T.V.A. (Réduit) achat de services en dehors de l'union douanière (autoliquidation) (Immobilisations et charges d'exploitation)</field>
            <field name="description">T.V.A. (Réduit)</field>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="rate" eval="None"/>
            <field name="type">none</field>
            <field name="invoice_account" eval="None"/>
            <field name="credit_note_account" eval="None"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_oe_2_5_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 2.5%</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_tax_reduced_oe_fr"/>
            <field name="start_date" eval="datetime.date(2018, 1, 1)"/>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="type">none</field>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_oe_2_5_1_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 2.5% (1)</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_oe_2_5_fr"/>
            <field name="rate" eval="-Decimal('.025')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.template" id="vat_purchase_outside_zollunion_services_oe_2_5_2_fr">
            <field name="name">T.V.A. achat de services en dehors de l'union douanière (autoliquidation) 2.5% (2)</field>
            <field name="description">T.V.A. 2.5%</field>
            <field name="parent" ref="vat_purchase_outside_zollunion_services_oe_2_5_fr"/>
            <field name="rate" eval="Decimal('.025')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="1171_fr"/>
            <field name="credit_note_account" ref="1171_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Revenues outside scope of VAT: state grants and subsidies
             Art. 18, a, .. c
             box 900 on VAT form -->

        <record model="account.tax.template" id="vat_revenue_art18a_fr">
            <field name="name">Subventions de l'Etat, Recettes hors TVA, Art. 18a-c</field>
            <field name="description">Hors champ d'application de la TVA</field>
            <field name="legal_notice">Art. 18 a-c, aucune offre n'existe</field>
            <field name="group" ref="group_vat_revenue_no_supply_fr"/>
            <field name="rate" eval="Decimal('0')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- Revenues outside scope of VAT:
                donations, compensation payments, etc
             Art. 18, d, .. l
             box 910 on VAT form -->

        <record model="account.tax.template" id="vat_revenue_art18d_fr">
            <field name="name">Dons, compensations, Revenus hors TVA, Art. 18d..</field>
            <field name="description">Hors champ d'application de la TVA</field>
            <field name="legal_notice">Art. 18 d-l, aucune offre n'existe</field>
            <field name="group" ref="group_vat_revenue_no_supply_fr"/>
            <field name="rate" eval="Decimal('0')"/>
            <field name="type">percentage</field>
            <field name="invoice_account" ref="2200_fr"/>
            <field name="credit_note_account" ref="2200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- account.tax.code.template
             specify a heirarchy of Tax Codes, corresponding to the codes used on the
             VAT return forms (see form "Décompte TVA effectif" from Swiss Federal Tax Authority)
        -->

        <record model="account.tax.code.template" id="tax_code_ch_fr">
            <field name="name">Hiérarchie des codes fiscaux (la Suisse)</field>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_ch_inflows_fr">
            <field name="name">Entrées combinées</field>
            <field name="parent" ref="tax_code_ch_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- VAT form section 1: Sales Revenue -->

        <record model="account.tax.code.template" id="tax_code_s1_fr">
            <field name="name">Section 1 : Chiffre d'affaires</field>
            <field name="parent" ref="tax_code_ch_inflows_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_200_fr">
            <field name="name">Chiffre d'affaires total</field>
            <field name="code">200</field>
            <field name="parent" ref="tax_code_s1_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_289_fr">
            <field name="name">Revenus non imposables</field>
            <field name="code">289</field>
            <field name="parent" ref="tax_code_200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_299_fr">
            <field name="name">Revenu imposable</field>
            <field name="code">299</field>
            <field name="parent" ref="tax_code_200_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_205_fr">
            <field name="name">Ventes taxées en vertu de l'art. 22</field>
            <field name="code">205</field>
            <field name="parent" ref="tax_code_s1_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <!--<record model="account.tax.code.line.template" id="tax_code_205-vat_sale_goods_7_7">
            <field name="code" ref="tax_code_205"/>
            <field name="tax" ref="vat_sale_goods_7_7"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_205-vat_sale_services_7_7">
            <field name="code" ref="tax_code_205"/>
            <field name="tax" ref="vat_sale_services_7_7"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>-->

        <record model="account.tax.code.template" id="tax_code_220_fr">
            <field name="name">Exonéré de taxe export et diplomatique (base)</field>
            <field name="code">220</field>
            <field name="parent" ref="tax_code_289_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_220-vat_sale_goods_outside_zollunion_fr">
            <field name="code" ref="tax_code_220_fr"/>
            <field name="tax" ref="vat_sale_goods_outside_zollunion_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_220-vat_sale_services_outside_zollunion_fr">
            <field name="code" ref="tax_code_220_fr"/>
            <field name="tax" ref="vat_sale_services_outside_zollunion_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_221_fr">
            <field name="name">Prestations exonérées d'impôt réalisées à l'étranger</field>
            <field name="code">221</field>
            <field name="parent" ref="tax_code_289_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_221-vat_sale_services_performed_outside_zollunion_fr">
            <field name="code" ref="tax_code_221_fr"/>
            <field name="tax" ref="vat_sale_services_performed_outside_zollunion_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_225_fr">
            <field name="name">Transferts entre entités (base)</field>
            <field name="code">225</field>
            <field name="parent" ref="tax_code_289_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_230_fr">
            <field name="name">Ventes au sein de l'union douanière exonérées de taxe, Art. 21</field>
            <field name="code">230</field>
            <field name="parent" ref="tax_code_289_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <!-- FIXME implement this, not quite the same as 220 above -->
        <!-- <record model="account.tax.code.line.template" id="tax_code_230-vat_sale_goods_0">
            <field name="code" ref="tax_code_230"/>
            <field name="tax" ref="vat_sale_goods_outside_zollunion"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_230-vat_sale_services_0">
            <field name="code" ref="tax_code_230"/>
            <field name="tax" ref="vat_sale_services_outside_zollunion"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record> -->

        <record model="account.tax.code.template" id="tax_code_235_fr">
            <field name="name">Réduction du chiffre d'affaires grâce aux remises</field>
            <field name="code">235</field>
            <field name="parent" ref="tax_code_289_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <!-- FIXME - which discounts and how to track them? -->
        <!--<record model="account.tax.code.line.template" id="tax_code_235-vat_sale_goods_7_7">
            <field name="code" ref="tax_code_235"/>
            <field name="tax" ref="vat_sale_goods_7_7"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_235-vat_sale_services_7_7">
            <field name="code" ref="tax_code_235"/>
            <field name="tax" ref="vat_sale_services_7_7"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>-->

        <record model="account.tax.code.template" id="tax_code_280_fr">
            <field name="name">Divers, ventes où la taxe s'est appliquée à la marge bénéficiaire</field>
            <field name="code">280</field>
            <field name="parent" ref="tax_code_289_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <!-- FIXME: need to find examples of transactions like this, see Art. 24a -->
        <!--<record model="account.tax.code.line.template" id="tax_code_280-vat_sale_goods_7_7">
            <field name="code" ref="tax_code_280"/>
            <field name="tax" ref="vat_sale_goods_7_7"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_280-vat_sale_services_7_7">
            <field name="code" ref="tax_code_280"/>
            <field name="tax" ref="vat_sale_services_7_7"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>-->

        <!-- VAT form section 2: Tax calculation -->

        <record model="account.tax.code.template" id="tax_code_s2_fr">
            <field name="name">Section 2 : Calculs de la TVA</field>
            <field name="parent" ref="tax_code_ch_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- FIXME: if the amount is positive, it goes in box 500
                    and if it is negative, a VAT refund, the sign is removed
                    and the refund amount is placed in box 510 -->
        <record model="account.tax.code.template" id="tax_code_500_fr">
            <field name="name">TVA nette à payer (si négatif, récupérer dans la case 510)</field>
            <field name="code">500</field>
            <field name="parent" ref="tax_code_s2_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_399a_fr">
            <field name="name">Ventes taxables totales (base)</field>
            <field name="code">399a</field>
            <field name="parent" ref="tax_code_s2_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_399_fr">
            <field name="name">TVA totale collectée et imputée</field>
            <field name="code">399</field>
            <field name="parent" ref="tax_code_500_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_302a_fr">
            <field name="name">T.V.A. 7.7% (base)</field>
            <field name="code">302a</field>
            <field name="parent" ref="tax_code_399a_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_302a-vat_sale_goods_7_7_fr">
            <field name="code" ref="tax_code_302a_fr"/>
            <field name="tax" ref="vat_sale_goods_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_302a-vat_sale_services_7_7_fr">
            <field name="code" ref="tax_code_302a_fr"/>
            <field name="tax" ref="vat_sale_services_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_302_fr">
            <field name="name">T.V.A. 7.7%</field>
            <field name="code">302</field>
            <field name="parent" ref="tax_code_399_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_302-vat_sale_goods_7_7_fr">
            <field name="code" ref="tax_code_302_fr"/>
            <field name="tax" ref="vat_sale_goods_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_302-vat_sale_services_7_7_fr">
            <field name="code" ref="tax_code_302_fr"/>
            <field name="tax" ref="vat_sale_services_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>

        <!-- FIXME: create similar account.tax.code.template 312g, 342g, 382g -->
        <record model="account.tax.code.template" id="tax_code_302g_fr">
            <field name="name">T.V.A. 7.7% (gross)</field>
            <field name="code">302g</field>
            <field name="parent" ref="tax_code_299_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_302g-vat_sale_goods_base_7_7_fr">
            <field name="code" ref="tax_code_302g_fr"/>
            <field name="tax" ref="vat_sale_goods_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_302g-vat_sale_services_base_7_7_fr">
            <field name="code" ref="tax_code_302g_fr"/>
            <field name="tax" ref="vat_sale_services_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_302g-vat_sale_goods_tax_7_7_fr">
            <field name="code" ref="tax_code_302g_fr"/>
            <field name="tax" ref="vat_sale_goods_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_302g-vat_sale_services_tax_7_7_fr">
            <field name="code" ref="tax_code_302g_fr"/>
            <field name="tax" ref="vat_sale_services_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_312a_fr">
            <field name="name">T.V.A. 2.5% (base)</field>
            <field name="code">312a</field>
            <field name="parent" ref="tax_code_399a_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_312a-vat_sale_goods_2_5_fr">
            <field name="code" ref="tax_code_312a_fr"/>
            <field name="tax" ref="vat_sale_goods_2_5_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_312a-vat_sale_services_2_5_fr">
            <field name="code" ref="tax_code_312a_fr"/>
            <field name="tax" ref="vat_sale_services_2_5_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_312_fr">
            <field name="name">T.V.A. 2.5%</field>
            <field name="code">312</field>
            <field name="parent" ref="tax_code_399_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_312-vat_sale_goods_2_5_fr">
            <field name="code" ref="tax_code_312_fr"/>
            <field name="tax" ref="vat_sale_goods_2_5_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_312-vat_sale_services_2_5_fr">
            <field name="code" ref="tax_code_312_fr"/>
            <field name="tax" ref="vat_sale_services_2_5_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_342a_fr">
            <field name="name">T.V.A. 3.7% (base)</field>
            <field name="code">342a</field>
            <field name="parent" ref="tax_code_399a_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_342a-vat_sale_goods_3_7_fr">
            <field name="code" ref="tax_code_342a_fr"/>
            <field name="tax" ref="vat_sale_goods_3_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_342a-vat_sale_services_3_7_fr">
            <field name="code" ref="tax_code_342a_fr"/>
            <field name="tax" ref="vat_sale_services_3_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_342_fr">
            <field name="name">T.V.A. 3.7%</field>
            <field name="code">342</field>
            <field name="parent" ref="tax_code_399_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_342-vat_sale_goods_3_7_fr">
            <field name="code" ref="tax_code_342_fr"/>
            <field name="tax" ref="vat_sale_goods_3_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_342-vat_sale_services_3_7_fr">
            <field name="code" ref="tax_code_342_fr"/>
            <field name="tax" ref="vat_sale_services_3_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>

        <!-- VAT charges for acquisitions  FIXME - add details -->

        <!-- Notice that the base figures for codes 302, 312 and 342 are for
             sales, they don't distinguish between trade or operating expenses.
             382 relates to acquisitions under the reverse charge mechanism, these
             are purchases, so we do need to add up values under the separate tallies
             for trade and for operating expenses (oe) -->

        <record model="account.tax.code.template" id="tax_code_382a_fr">
            <field name="name">Acquisitions assujetties à la TVA hors union douanière</field>
            <field name="code">382a</field>
            <field name="parent" ref="tax_code_399a_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <!-- FIXME - how to handle goods? -->
        <!--<record model="account.tax.code.line.template" id="tax_code_382a-vat_purchase_goods_outside_zollunion">
            <field name="code" ref="tax_code_382a"/>
            <field name="tax" ref="vat_purchase_goods_outside_zollunion"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>-->
        <record model="account.tax.code.line.template" id="tax_code_382a-vat_purchase_outside_zollunion_services_7_7_1_fr">
            <field name="code" ref="tax_code_382a_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_7_7_1_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382a-vat_purchase_outside_zollunion_services_7_7_2_fr">
            <field name="code" ref="tax_code_382a_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_7_7_1_fr"/>
            <field name="operator">-</field>
            <field name="amount">base</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382a-vat_purchase_outside_zollunion_services_oe_7_7_1_fr">
            <field name="code" ref="tax_code_382a_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_7_7_1_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382a-vat_purchase_outside_zollunion_services_oe_7_7_2_fr">
            <field name="code" ref="tax_code_382a_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_7_7_1_fr"/>
            <field name="operator">-</field>
            <field name="amount">base</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382a-vat_purchase_outside_zollunion_services_2_5_1_fr">
            <field name="code" ref="tax_code_382a_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_2_5_1_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382a-vat_purchase_outside_zollunion_services_2_5_2_fr">
            <field name="code" ref="tax_code_382a_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_2_5_1_fr"/>
            <field name="operator">-</field>
            <field name="amount">base</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382a-vat_purchase_outside_zollunion_services_oe_2_5_1_fr">
            <field name="code" ref="tax_code_382a_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_2_5_1_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382a-vat_purchase_outside_zollunion_services_oe_2_5_2_fr">
            <field name="code" ref="tax_code_382a_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_2_5_1_fr"/>
            <field name="operator">-</field>
            <field name="amount">base</field>
            <field name="type">credit</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_382_fr">
            <field name="name">Acquisitions assujetties à la TVA hors union douanière</field>
            <field name="code">382</field>
            <field name="parent" ref="tax_code_399_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <!-- FIXME - how to handle goods? -->
        <!--<record model="account.tax.code.line.template" id="tax_code_382-vat_purchase_goods_outside_zollunion">
            <field name="code" ref="tax_code_382"/>
            <field name="tax" ref="vat_purchase_goods_outside_zollunion"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>-->
        <record model="account.tax.code.line.template" id="tax_code_382-vat_purchase_outside_zollunion_services_7_7_1_fr">
            <field name="code" ref="tax_code_382_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_7_7_1_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382-vat_purchase_outside_zollunion_services_7_7_2_fr">
            <field name="code" ref="tax_code_382_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_7_7_1_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382-vat_purchase_outside_zollunion_services_oe_7_7_1_fr">
            <field name="code" ref="tax_code_382_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_7_7_1_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382-vat_purchase_outside_zollunion_services_oe_7_7_2_fr">
            <field name="code" ref="tax_code_382_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_7_7_1_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382-vat_purchase_outside_zollunion_services_2_5_1_fr">
            <field name="code" ref="tax_code_382_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_2_5_1_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382-vat_purchase_outside_zollunion_services_2_5_2_fr">
            <field name="code" ref="tax_code_382_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_2_5_1_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382-vat_purchase_outside_zollunion_services_oe_2_5_1_fr">
            <field name="code" ref="tax_code_382_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_2_5_1_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_382-vat_purchase_outside_zollunion_services_oe_2_5_2_fr">
            <field name="code" ref="tax_code_382_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_2_5_1_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_479_fr">
            <field name="name">Déductions TVA en amont</field>
            <field name="code">479</field>
            <field name="parent" ref="tax_code_500_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_400_fr">
            <field name="name">Taxe en amont sur les produits et services</field>
            <field name="code">400</field>
            <field name="parent" ref="tax_code_479_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_goods_7_7_1_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_goods_7_7_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_goods_7_7_2_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_goods_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_services_7_7_1_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_services_7_7_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_services_7_7_2_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_services_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_outside_zollunion_services_7_7_1_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_7_7_2_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_outside_zollunion_services_7_7_2_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_7_7_2_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_goods_2_5_1_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_goods_2_5_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_goods_2_5_2_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_goods_2_5_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_services_2_5_1_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_services_2_5_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_services_2_5_2_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_services_2_5_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_outside_zollunion_services_2_5_1_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_2_5_2_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_outside_zollunion_services_2_5_2_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_2_5_2_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_goods_3_7_1_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_goods_3_7_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_goods_3_7_2_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_goods_3_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_services_3_7_1_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_services_3_7_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_400-vat_purchase_services_3_7_2_fr">
            <field name="code" ref="tax_code_400_fr"/>
            <field name="tax" ref="vat_purchase_services_3_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_405_fr">
            <field name="name">Taxe en amont sur les immobilisations et les frais d'exploitation</field>
            <field name="code">405</field>
            <field name="parent" ref="tax_code_479_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_goods_oe_7_7_1_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_goods_oe_7_7_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_goods_oe_7_7_2_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_goods_oe_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_services_oe_7_7_1_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_services_oe_7_7_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_services_oe_7_7_2_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_services_oe_7_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_outside_zollunion_services_oe_7_7_1_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_7_7_2_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_outside_zollunion_services_oe_7_7_2_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_7_7_2_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_goods_oe_2_5_1_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_goods_oe_2_5_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_goods_oe_2_5_2_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_goods_oe_2_5_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_services_oe_2_5_1_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_services_oe_2_5_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_services_oe_2_5_2_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_services_oe_2_5_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_outside_zollunion_services_oe_2_5_1_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_2_5_2_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_outside_zollunion_services_oe_2_5_2_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_oe_2_5_2_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_goods_oe_3_7_1_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_goods_oe_3_7_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_goods_oe_3_7_2_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_goods_oe_3_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_services_oe_3_7_1_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_services_oe_3_7_fr"/>
            <field name="operator">-</field>
            <field name="amount">tax</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_405-vat_purchase_services_oe_3_7_2_fr">
            <field name="code" ref="tax_code_405_fr"/>
            <field name="tax" ref="vat_purchase_services_oe_3_7_fr"/>
            <field name="operator">+</field>
            <field name="amount">tax</field>
            <field name="type">credit</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_410_fr">
            <field name="name">Déductions rétrospectives de la taxe sur les intrants</field>
            <field name="code">410</field>
            <field name="parent" ref="tax_code_479_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_415_fr">
            <field name="name">Ajustement pour les entrées à usage mixte</field>
            <field name="code">415</field>
            <field name="parent" ref="tax_code_479_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_420_fr">
            <field name="name">Taxes sur les intrants non déductibles, dépenses financées par des subventions et subventions de l'État</field>
            <field name="code">420</field>
            <field name="parent" ref="tax_code_479_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <!-- VAT form section 3: Other revenues (Art. 18, section 2) -->

        <record model="account.tax.code.template" id="tax_code_s3_fr">
            <field name="name">Section 3: Recettes hors du champ d'application de la TVA (art. 18 (2))</field>
            <field name="parent" ref="tax_code_ch_inflows_fr"/>
            <field name="account" ref="root_fr"/>
        </record>

        <record model="account.tax.code.template" id="tax_code_900_fr">
            <field name="name">Subventions publiques et subventions reçues (art. 18 a-c)</field>
            <field name="code">900</field>
            <field name="parent" ref="tax_code_s3_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_900-vat_revenue_art18a_1_fr">
            <field name="code" ref="tax_code_900_fr"/>
            <field name="tax" ref="vat_revenue_art18a_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_900-vat_revenue_art18a_2_fr">
            <field name="code" ref="tax_code_900_fr"/>
            <field name="tax" ref="vat_revenue_art18a_fr"/>
            <field name="operator">-</field>
            <field name="amount">base</field>
            <field name="type">credit</field>
        </record>

        <record model="account.tax.code.template" id="tax_code_910_fr">
            <field name="name">Dons, indemnités reçues, etc. (Art. 18 d-l)</field>
            <field name="code">910</field>
            <field name="parent" ref="tax_code_s3_fr"/>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_910-revenue_goods_art18d_1_fr">
            <field name="code" ref="tax_code_910_fr"/>
            <field name="tax" ref="vat_revenue_art18d_fr"/>
            <field name="operator">+</field>
            <field name="amount">base</field>
            <field name="type">invoice</field>
        </record>
        <record model="account.tax.code.line.template" id="tax_code_910-revenue_goods_art18d_2_fr">
            <field name="code" ref="tax_code_910_fr"/>
            <field name="tax" ref="vat_revenue_art18d_fr"/>
            <field name="operator">-</field>
            <field name="amount">base</field>
            <field name="type">credit</field>
        </record>

        <!-- Tax rules for use in Party (customer/supplier) accounting tab -->

        <record model="account.tax.rule.template" id="tax_rule_purchases_inside_zollunion_oe_fr">
            <field name="name">Achats en Suisse (Immobilisations et charges d'exploitation)</field>
            <field name="kind">purchase</field>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_inside_zollunion_goods_tax_normal_oe_fr">
            <field name="rule" ref="tax_rule_purchases_inside_zollunion_oe_fr"/>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="origin_tax" ref="vat_purchase_goods_tax_normal_fr"/>
            <field name="tax" ref="vat_purchase_goods_tax_normal_oe_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_inside_zollunion_services_tax_normal_oe_fr">
            <field name="rule" ref="tax_rule_purchases_inside_zollunion_oe_fr"/>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="origin_tax" ref="vat_purchase_services_tax_normal_fr"/>
            <field name="tax" ref="vat_purchase_services_tax_normal_oe_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_inside_zollunion_goods_tax_reduced_oe_fr">
            <field name="rule" ref="tax_rule_purchases_inside_zollunion_oe_fr"/>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="origin_tax" ref="vat_purchase_goods_tax_reduced_fr"/>
            <field name="tax" ref="vat_purchase_goods_tax_reduced_oe_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_inside_zollunion_services_tax_reduced_oe_fr">
            <field name="rule" ref="tax_rule_purchases_inside_zollunion_oe_fr"/>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="origin_tax" ref="vat_purchase_services_tax_reduced_fr"/>
            <field name="tax" ref="vat_purchase_services_tax_reduced_oe_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_inside_zollunion_goods_tax_accommodation_oe_fr">
            <field name="rule" ref="tax_rule_purchases_inside_zollunion_oe_fr"/>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="origin_tax" ref="vat_purchase_goods_tax_accommodation_fr"/>
            <field name="tax" ref="vat_purchase_goods_tax_accommodation_oe_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_inside_zollunion_services_tax_accommodation_oe_fr">
            <field name="rule" ref="tax_rule_purchases_inside_zollunion_oe_fr"/>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="origin_tax" ref="vat_purchase_services_tax_accommodation_fr"/>
            <field name="tax" ref="vat_purchase_services_tax_accommodation_oe_fr"/>
        </record>

        <record model="account.tax.rule.template" id="tax_rule_sales_outside_zollunion_fr">
            <field name="name">Ventes hors de Suisse</field>
            <field name="kind">sale</field>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_sales_outside_zollunion_1_fr">
            <field name="rule" ref="tax_rule_sales_outside_zollunion_fr"/>
            <field name="group" ref="group_vat_sale_goods_fr"/>
            <field name="tax" ref="vat_sale_goods_outside_zollunion_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_sales_outside_zollunion_2_fr">
            <field name="rule" ref="tax_rule_sales_outside_zollunion_fr"/>
            <field name="group" ref="group_vat_sale_services_fr"/>
            <field name="tax" ref="vat_sale_services_outside_zollunion_fr"/>
        </record>

        <record model="account.tax.rule.template" id="tax_rule_purchases_outside_zollunion_fr">
            <field name="name">Achats hors de Suisse</field>
            <field name="kind">purchase</field>
            <field name="account" ref="root_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_outside_zollunion_goods_tax_normal_fr">
            <field name="rule" ref="tax_rule_purchases_outside_zollunion_fr"/>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="origin_tax" ref="vat_purchase_goods_tax_normal_fr"/>
            <field name="tax" ref="vat_purchase_goods_outside_zollunion_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_outside_zollunion_goods_tax_reduced_fr">
            <field name="rule" ref="tax_rule_purchases_outside_zollunion_fr"/>
            <field name="group" ref="group_vat_purchase_goods_fr"/>
            <field name="origin_tax" ref="vat_purchase_goods_tax_reduced_fr"/>
            <field name="tax" ref="vat_purchase_goods_outside_zollunion_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_outside_zollunion_services_tax_normal_fr">
            <field name="rule" ref="tax_rule_purchases_outside_zollunion_fr"/>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="origin_tax" ref="vat_purchase_services_tax_normal_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_tax_normal_fr"/>
        </record>
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_outside_zollunion_services_tax_reduced_fr">
            <field name="rule" ref="tax_rule_purchases_outside_zollunion_fr"/>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="origin_tax" ref="vat_purchase_services_tax_reduced_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_tax_reduced_fr"/>
        </record>

        <record model="account.tax.rule.template" id="tax_rule_purchases_outside_zollunion_oe_fr">
            <field name="name">Achats hors de Suisse (Immobilisations et charges d'exploitation)</field>
            <field name="kind">purchase</field>
            <field name="account" ref="root_fr"/>
        </record>
        <!-- FIXME goods <record model="account.tax.rule.line.template"
            id="tax_rule_purchases_outside_zollunion_goods_tax_normal_oe">
            <field name="rule" ref="tax_rule_purchases_outside_zollunion_oe"/>
            <field name="group" ref="group_vat_purchase_goods"/>
            <field name="origin_tax" ref="vat_purchase_goods_tax_normal"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_goods_tax_normal_oe"/>
        </record> -->
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_outside_zollunion_services_tax_normal_oe_fr">
            <field name="rule" ref="tax_rule_purchases_outside_zollunion_oe_fr"/>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="origin_tax" ref="vat_purchase_services_tax_normal_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_tax_normal_oe_fr"/>
        </record>
        <!-- FIXME goods record model="account.tax.rule.line.template"
            id="tax_rule_purchases_outside_zollunion_goods_tax_reduced_oe">
            <field name="rule" ref="tax_rule_purchases_outside_zollunion_oe"/>
            <field name="group" ref="group_vat_purchase_goods"/>
            <field name="origin_tax" ref="vat_purchase_goods_tax_reduced"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_goods_tax_reduced_oe"/>
        </record> -->
        <record model="account.tax.rule.line.template" id="tax_rule_purchases_outside_zollunion_services_tax_reduced_oe_fr">
            <field name="rule" ref="tax_rule_purchases_outside_zollunion_oe_fr"/>
            <field name="group" ref="group_vat_purchase_services_fr"/>
            <field name="origin_tax" ref="vat_purchase_services_tax_reduced_fr"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_tax_reduced_oe_fr"/>
        </record>
        <!-- FIXME goods <record model="account.tax.rule.line.template"
            id="tax_rule_purchases_outside_zollunion_goods_tax_accommodation_oe">
            <field name="rule" ref="tax_rule_purchases_outside_zollunion_oe"/>
            <field name="group" ref="group_vat_purchase_goods"/>
            <field name="origin_tax" ref="vat_purchase_goods_tax_accommodation"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_goods_tax_accommodation_oe"/>
        </record> -->
        <!-- FIXME services accommodation <record model="account.tax.rule.line.template"
            id="tax_rule_purchases_outside_zollunion_services_tax_accommodation_oe">
            <field name="rule" ref="tax_rule_purchases_outside_zollunion_oe"/>
            <field name="group" ref="group_vat_purchase_services"/>
            <field name="origin_tax" ref="vat_purchase_services_tax_accommodation"/>
            <field name="tax" ref="vat_purchase_outside_zollunion_services_tax_accommodation_oe"/>
        </record> -->

    </data>
</tryton>