If account.move and account.move.line have big data then domain with  create problme ORM create sub query like this

```
SELECT
    account_move.id
FROM
    account_move
WHERE
    (
        account_move.l10n_in_gst_return_period_id = 23
        OR (
            account_move.move_type IN ('in_invoice', 'in_refund')
            AND account_move.invoice_date >= '2025-11-01'
            AND account_move.invoice_date <= '2025-11-30'
            AND account_move.company_id IN (1)
            AND account_move.state = 'posted'
            AND (
                account_move.l10n_in_gst_treatment NOT IN ('composition', 'unregistered', 'consumer')
                OR account_move.l10n_in_gst_treatment IS NULL
            )
            AND account_move.id IN (
                SELECT
                    account_move_line.move_id
                FROM
                    account_move_line
                WHERE
                    EXISTS (
                        SELECT 1
                        FROM account_move_line_account_tax_rel AS account_move_line__tax_ids
                        WHERE account_move_line__tax_ids.account_move_line_id = account_move_line.id
                    )
            )
        )
    )
ORDER BY
    account_move.date DESC,
    account_move.name DESC,
    account_move.invoice_date DESC,
    account_move.id DESC
```

See this EXPLAIN for big database
```
Gather Merge  (cost=165759176482.82..2983665158687.50 rows=36 width=30)
   Workers Planned: 2
   ->  Incremental Sort  (cost=165759175482.80..2983665157683.32 rows=18 width=30)
         Sort Key: account_move.date DESC, account_move.name DESC, account_move.invoice_date DESC, account_move.id DESC
         Presorted Key: account_move.date
         ->  Parallel Index Scan Backward using account_move__date_index on account_move  (cost=59.28..2983665157682.51 rows=18 width=30)
               Filter: ((l10n_in_gst_return_period_id = 23) OR (((move_type)::text = ANY ('{in_invoice,in_refund}'::text[])) AND (invoice_date >= '2025-11-01'::date) AND (invoice_date <= '2025-11-30'::date) AND (company_id = 1) AND ((state)::text = 'posted'::text) AND (((l10n_in_gst_treatment)::text <> ALL ('{composition,unregistered,consumer}'::text[])) OR (l10n_in_gst_treatment IS NULL)) AND (SubPlan 1)))
               SubPlan 1
                 ->  Materialize  (cost=58.84..1601427.18 rows=4994548 width=4)
                       ->  Merge Semi Join  (cost=58.84..1556944.44 rows=4994548 width=4)
                             Merge Cond: (account_move_line.id = account_move_line__tax_ids.account_move_line_id)
                             ->  Index Scan using account_move_line_pkey on account_move_line  (cost=0.44..1339780.32 rows=26611459 width=8)
                             ->  Index Only Scan using account_move_line_account_tax_rel_pkey on account_move_line_account_tax_rel account_move_line__tax_ids  (cost=0.43..88678.65 rows=4994548 width=4)
```
So removing this from domain and put it as condition it's faster

Forward-Port-Of: odoo/enterprise#110334
Forward-Port-Of: odoo/enterprise#109795