Solution : https://service.sap.com/sap/support/notes/778477 (SAP Service marketplace login required)
Key words : 
include  object text id st language>>>>>>>>>>>end, text element tax, eu directive 2001/115/eu, eu member state, copy form mr_print, main page window, legal requirement solution, call transaction se71, tax exemption applies, explanatory text
Related Notes : 
       
| 1409415 | KONS/KON6: Tax codes with EU indicator | 
| 1022091 | MR90: No reference to acquisition tax | 
| 837264 | MR90/MR91: EU Directive about tax exemption | 
| 647781 | SAPscript: EU Directive on tax exemption |