Comment 3 for bug 1240265

You're right, this is probably caused by the removal of obsolete templates in the French Accounting Chart when Camptocamp's patch for 2014 taxes was applied. We missed the fact that the chart templates records were not in "noupdate" mode, so the system tries to delete them during the next update. This step fails because the tax templates are removed before the corresponding fiscal positions.

As a workaround you can try to delete all "fiscal position templates" before trying to update.

This problem might have been avoided by adapting the existing templates instead of dropping them and creating new ones.

There are many possible solutions but we should try to find the one that has the lowest possible risk (i.e. no change to the framework and no change to the template models). The solution might be to add a <delete ref="old.id"/> record at the beginning of the chart of account definition for each fiscal.position that was removed in the patch.