Solution : https://service.sap.com/sap/support/notes/912036 (SAP Service marketplace login required)
Key words : 
condition based tax calculation, generating condition records, source code correction, sending condition records, validity date reason, external r3 system, tax record, condition record, sending system, validity period
Related Notes : 
       
| 921520 | Brazil : Date do not get adjusted for table J_1BTXST3 | 
| 910834 | Valid-to date not udpated in condition header via J1BTAX | 
| 903749 | Brazil : Date of Condition record not updated via IDOC | 
| 454472 | No transport of shortened condition validity periods via ALE |