[FIX] l10n_de_skr03, l10n_de_skr04: tax and fpos

* Some accounts have wrong tax tag mapping
* Some fiscal positions don't work properly (mapping of taxes, right tax
  keys, right accounts)
* Missing fiscal position "domestic partners" in order to allow
  automatic selection of the right fiscal position if it is a doemstic
  partner and to make it more clear for customers, otherwise they might
  wonder why fiscal position field is empty for domestic partners.
* Issue with fiscal position "Geschäftspartner EU (ohne USt.-ID)" to
  detect the right account, tax, tax tags if we sell to a customer / buy
  from a supplier  located in the EU without valid VAT-ID (for example
  private people)
* Issue with fiscal position "Geschäftspartner Ausland" to detect the
  right account, tax, tax tags  if we sell to a customer / buy from a
  supplier not located in the EU.

Closes #31389

closes #32673

Signed-off-by: Nicolas Martinelli (nim) <nim@odoo.com>