Hi,
As far as I understand there is not need to make a difference between Tags (translated to "Etiquettes" in french) and Categories management (one linked to record and the other one linked to activity).
- Type : inconsistency / button missing - The category screen misses an action to "empty" the category (compare this screen#1 for an activity / category, just below, with the screen#2 for a record / tags)


- Type : useless button. On the last screen#2 for Tags above, there is currently no selected Tags, the button "Empty tag / Aucune étiquette" should be dynamically hidden because it does nothing.
Hope my explanations are clear and make sens.