accounting_l10n_fr: fix ValidDate computation for FEC
According to https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027804775/ ValidDate is the date when the transaction was validated ( "16. La date de validation de l'écriture comptable"), this implementation was simply returning the modification date, which was not always correct, for example after causality state was recaculated. This keeps the `getModificationDate` fallback for cases where FEC is used with some non validated transactions, in order to keep compatibility
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