BR-FXEXT-02
If the invoice line item free text subject code (BT-X-10) is specified, either the coded invoice line item free text (BT-X-9) or the invoice line item free text (BT-127) must be specified, or both. If both BT-X-9 and BT-127 are specified, both must have the same meaning.
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
//ram:AssociatedDocumentLineDocument/ram:IncludedNote[ram:SubjectCode]
(ram:ContentCode) or (ram:Content)
Checked with France Factur-X EXTENDED, Factur-X / ZUGFeRD EXTENDED