[FIX] l10n_de: allow deleting attachments for non DE companies In 50c62eab72678d51fb88c88fbeb81da2decca6f2, an override was done to attachments to disable deleting them, detaching them instead. As this is only required for German companies, a check can be added in the override to allow non-German companies to be able to delete their attachments. Also, another restriction was added for changing the fiscal country to make sure the flow for deleting German attachments cannot be bypassed. task-4500319 closes odoo/odoo#198062 X-original-commit: 5ff7a9e0a4473d4c8e29e309c8e1b5cdf2417349 Signed-off-by: William André (wan) <[email protected]>