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As you can see here: https://netbeans.org/bugzilla/show_bug.cgi?id=224662 click on a tag, press ctrl + r and it works for (X)HTML files only but not for plain XML Well-formed document :/.
I figured out that if the root folder is public_html, all is fine, I can rename xml files too but if we have no root folder or we have a folder called public inside public_html or not inside, it doesn't matter, the renaming feature doesn't work anymore.
The same for Remove surrounding tag, surround with tag. No hints are available.
The feature was not planned or implemented for XMLs, changing to an enhancement.
But what I figured out was that it's working for XML files, if I created a normal HTML5 project, if I changed the rootfolder to the main projectfolder or added a public folder to the plublic_html folder or whatever, its broken.
Refactoring doesn't work in a clean maven pom project inside pom.xml or settings.xml or other xml files.
FYI Code for HTML-Rename is based on CSL html.editor/src/org/netbeans/modules/html/editor/gsf/HtmlRenameHandler.java
Can't refactor XML tags inside a layer.xml file inside a netbeans module too.