Solution : https://service.sap.com/sap/support/notes/1015929 (SAP Service marketplace login required)
Key words : 
type          iiv_knumh   importing            type          knumhis_xvake   importing            type          vakevbet_xkonh   returning            type          cond_konhdb_tdescriptionprocess modecondition record numbervariable key, internal structuretable konhdbmethod fill_ykonhlevel            visibility   descriptioninstance method  private      fill ykonhparameter  type       optional  typingmethod  associatedtypeiv_mode    importing, type          iiv_knumh   importing            type          knumhet_ykonh   returning            type          cond_konhdb_tdescriptionprocess modecondition record numbertable konhdb --------------------------------------------------------------------- apply, method fill_xkonhlevel            visibility   descriptioninstance method  private      fill xkonhparameter  type       optional  typingmethod  associatedtypeiv_mode    importing, typeinstance attribute    private       type     cond_konhdb_tdescriptionmt_xkonh ---------------------------------------------------------------------, level                visibility    typing, condition record header, class attributeadd attribute mt_ykonh, condition based tax calculation, condition table
Related Notes : 
       
| 910834 | Valid-to date not udpated in condition header via J1BTAX |