Field help (PFIVACITM) 

When the tax calculation rule is a fixed rate, the tax level to be used for this invoicing element is specified in this field.
Each country being ruled by its own tax rates, the tax level alone does not enable the rate to be applied to be determined. The tax is generally determined by crossing the tax rule associated with a BP and the tax level associated with a product.
SEEINFO The tax level only corresponds to the list of the different rates applied within a same rule.