Solution : https://service.sap.com/sap/support/notes/1016584 (SAP Service marketplace login required)
Key words : 
classic tax calculation, multiple account assigments, multiple-account assignment, change function module, type   optional  it_taxline, j_1b_nf_iv_check_buzeiuse transaction se37, change tables parameter, tables  parameter, transaction snote, condition based
Related Notes : 
       
| 1012077 | Multiple account assignment - nota fiscal items lost |