Revert 3dec090 "[FIX] ir_values: fallback when no condition"

An ir.value without condition should not match when searching with a condition.
When a field with change_default on it is modified, the method get_defaults is called with the new value. This means that manually modifying a field with this trigger would put back the default value (opw 611193).
[IMP] base_vat: differenciate VIES and classical VAT error

Display a different error message so that users are aware if the test failed with VIES enabled or not (opw 609823)