Currently, an error occurs when entering an invalid end hour in the shift template.

Steps to Reproduce:
 - Install the `planning` module.
 - Go to `Shift Templates`.
 - Create a new `shift template` and enter an `invalid end hour (greater than or equal to 24)` > `save`.

`ValueError: hour must be in 0..23`

This error occurs after [this commit](https://github.com/odoo/enterprise/commit/a0bb61f5871fe02a0a32691f33dabfb06c9d2ce2), which added the _get_name method to generate the display name without validating 
the data.when a user enter invalid value in the end hour while creating or editing shift template. The compute 
method is then triggered, which attempts to generate the display name [1] based on the formatted time. During 
the formatting of the end time, the hour value is invalid for the time function,and raise the error [2].

This commit ensures that if the start hour or end hour is invalid, it raises a validation error, similar to [this commit](https://github.com/odoo/enterprise/pull/67580/commits/fa566f9de1b8f75510cbc01837fb3ff4764eccdf).

[1]- https://github.com/odoo/enterprise/blob/3009d64c72ef3f4e6bae64ddb9e24f48a4f778a5/planning/models/planning_template.py#L54

[2]- https://github.com/odoo/enterprise/blob/3009d64c72ef3f4e6bae64ddb9e24f48a4f778a5/planning/models/planning_template.py#L74-L78

sentry-6792658060

Forward-Port-Of: odoo/enterprise#91779

**Step to reproduce:**

1. Install sale_planning module
2. Create a product (Sales -> Products):
    - Set Product Type to Service
    - Enable Plan Services 
    - Assign both a Planning Role and resources.
3. Create a sales order for this product.
4. Confirm the Sales Order.
5. Click the "To Plan" button.
6. Switch to List View.
7. Open the Unscheduled Shifts (None) section.
8. Try to generate an Auto Plan.

**Issue:**

A traceback is raised during auto-planning when the start_datetime or end_datetime on the planning slot is missing.

`AttributeError: 'bool' object has no attribute 'astimezone'`

**Cause:**

The `auto_plan_ids()` method assumes that shifts have valid start_datetime and end_datetime. 
However, for unscheduled shifts, these fields can be empty (i.e., False), causing the error.

https://github.com/odoo/enterprise/blob/42d829ea6e6a98f251cfffc8fb67b5320a5ada12/planning/models/planning.py#L1076-L1077

**Solution:**
we hide the auto-plan button, in case we do not have startdate or enddate

opw-4812509

co-authored by: Ajit Singh (aksi@odoo.com)

Forward-Port-Of: odoo/enterprise#89383

**Problem:**
An inconsistent behavior occurs when a user changes the commission plan 
while creating an upsell order for a recurring Sales Order (SO).

**Steps to reproduce:**
1) Install the Subscriptions and partner_commission modules. 
2) Create a subscription SO with a referrer_id and set a recurrence. 
3) Enable the Freeze Plan option and create a commission plan from the view 
4) Add a rate of 50 and product category as service in the commission rules. 
5) In SOL add a subscription product contains recurrence with unit price of 100 
6) Confirm the SO → Create Invoice → Confirm → Pay. 
7) Go back to the SO and create an upsell for it.
8) Change the commission plan rate to 30 by creating a new plan. 
9)Repeat step 4.

**Issue:**
When you navigate to the referrer record from the SO and open the Purchase Order 
via the smart button, you will see two Purchase Order lines both showing a value of 50, 
even though the upsell order had a new commission plan with a rate of 30.

**Cause:**
When the invoice is marked as paid, a Purchase Order with POL is created 
using values from the commission plan.

For subscription orders, the system intentionally uses the subscription’s original 
commission plan instead of the updated one.
https://github.com/odoo/enterprise/blob/03a5efc04538fce380ec3ea993e7586047fe117e/partner_commission/models/account_move.py#L197-L203

However, the problem is that the commission plan field remains editable in upsell SOs 
even when the parent SO has Freeze Plan enabled, misleading users into thinking 
the new commission plan will be applied.

**Solution:**
Make the commission plan field read-only for upsell SOs 
when the parent SO has Freeze Plan enabled.

opw-4954307

Forward-Port-Of: odoo/enterprise#92217
Forward-Port-Of: odoo/enterprise#92157

**Steps to reproduce:**
- Install Accounting, l10n_nl and l10n_nl_reports_sbr_ob_nummer
- Switch to a Dutch company (e.g. NL Company)
- In company form, set VAT and Omzetbelastingnummer

- Create an invoice with tax for previous month
- Confirm the invoice

- Go to "Accounting / Reporting / Statement Reports / Tax Return"
- Select previous month
- Create "Closing Entry" and post it

- On "Miscellaneous Operations" journal in Accounting dashboard, click on "Pay tax: [date]" link
- A wizard will appear fot the VAT payment

**Issue:**
The value of the "Communication" field is incorrect.

**Cause:**
The "Communication" field is always computed from the VAT of the company.
However, when the "Omzetbelastingnummer" field is set, it should be used instead of the VAT.

**Solution:**
Use the "Omzetbelastingnummer" field to compute the "Communication" of the VAT payment when it is set.
This is done through an overridden method because "Omzetbelastingnummer" is defined in an independent module.

opw-4836615

Forward-Port-Of: odoo/enterprise#92691
Forward-Port-Of: odoo/enterprise#92407