feat(fleet): fiscal profile + compliance calendar + ADC register (erp#54, T11 data)

fleet/profile/ goes from stub to the machine-readable business-rules surface
the fleet reads (PRD agent-catalog document surface + compliance ADC framework):

- fiscal.yaml — entity, VAT position, 8 rules (regime reel simplifie until
  2026-12-31 -> quarterly CA3 from 2027-01-01 per LF 2025 art. 38; KM export
  autoliquidation 259-1 CGI box E2; FR 20% deductible; intra-EU reverse
  charge; FX 766/666; SaaS expensed; CCA 455 lane). Every rule carries
  effective_from/effective_until AND decision: adc-NNN; every date cites its
  PRD anchor as an inline comment (verified against factory origin/main).
- calendar.yaml — 15 entries: acomptes TVA (2026-07 month-window, 2026-12-15),
  last CA12 FY-2026 (2027-05-04), CA3 quarterly windows, CFE (December),
  AG comptes annuels (2027-06-30), e-invoicing milestones (2026-09-01
  reception, 2027-09-01 emission/e-reporting), URSSAF echeancier with the
  in-file NOTE that a real direct debit exists since May 2026 (erp#57 revisit
  of the payroll-dormant assumption), KM deferred due dates + renewal stub.
- JSON Schemas for both + scripts/validate.py (stdlib-only: strict YAML-subset
  parser, JSON-Schema-subset checker, rule->ADC resolution, calendar checks).
- decisions/ — ADC register: template + adc-001..005 Accepted formalizations
  (autoliquidation KM, FX->766/666, SaaS expensed, reel simplifie until
  abolition, CCA personal-card lane) + adc-006/007 Proposed stubs (retainer
  currency -> erp#53; capital path -> erp#51). Agents draft, the operator
  Accepts — never the reverse; immutable once merged, supersede never edit.
- Mutation policy in-file: PRs only (T12 proposes, human merges).
- Same-change: profile README stub -> real doc; fleet/README.md layout line
  and AGENTS.md fleet row updated (profile no longer a stub).

Validation: PASS — 8 rules, 15 entries, 7 ADCs, 0 errors, 7 warnings (the
warnings list exactly what awaits operator verification). Human gate left
open on purpose: operator sanity-read of the calendar + Acceptance of
adc-001..005.

Co-Authored-By: Claude Fable 5 <[email protected]>
Claude-Session: https://claude.ai/code/session_01VRShc4QhLLU73FLHx9vskh

fleet/profile/decisions/adc-004-reel-simplifie-until-abolition.md

@@ -0,0 +1,73 @@
+---
+id: adc-004
+title: "Stay régime réel simplifié until the legal abolition; quarterly CA3 from 2027-01-01"
+status: Accepted
+decided: 2026-07-18
+effective_from: 2026-01-01
+effective_until: null
+supersedes: null
+superseded_by: null
+---
+
+# adc-004 — Stay réel simplifié until abolition; quarterly CA3 from 2027-01-01
+
+> **Accepted as formalization** — "Accepted in practice" per the PRD
+> [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc).
+> Operator sanity read = erp#54 human gate.
+
+## Context
+
+Arcodange holds the régime réel simplifié de TVA (CA12 + acomptes) for its
+first exercice (FY-2026). LF 2025 art. 38 abolishes that regime on 2027-01-01
+(PRD task-inventory § T10 trigger), which forced the question: opt out early
+to the réel normal, or ride the regime to its legal end?
+
+## Decision
+
+Stay under the **régime réel simplifié** (annual CA12 form 3517 + July and
+December acomptes) until the abolition — **no early opt-out**. From
+**2027-01-01**, file **quarterly CA3** (turnover under 1 M EUR; monthly above
+that threshold). A last CA12 covering FY-2026 is still filed in 2027
+(~2027-05-04 per the PRD roadmap), recovering the accumulated TVA credit.
+
+## Base légale & doctrine
+
+- CGI art. 302 septies A — régime simplifié d'imposition.
+- LF 2025 art. 38 — abolition effective 2027-01-01 (PRD task-inventory § T10).
+- CGI art. 287 — CA3 filing; the 1 M EUR monthly threshold noted in PRD
+  task-inventory § T12 step 1.
+- Regime holder status confirmed by a DGFiP mail of 2026-06-25 (agent memory
+  `arcodange-tva-fiscal`) — *evidence outside the PRD; keep the mail*.
+
+## Alternatives rejected
+
+- **Early opt-out to réel normal (monthly/quarterly CA3 from 2026)** — adds
+  declarations for zero benefit while the company sits in a structural TVA
+  credit, and the switch is imposed on 2027-01-01 anyway.
+
+## Consequences
+
+- Downstream rules (`fiscal.yaml`): `vat-regime-reel-simplifie`,
+  `vat-regime-ca3-quarterly`, **and the standard-law VAT ventilation operated
+  under this regime** — `supplier-fr-vat-deductible` (CGI art. 271) and
+  `supplier-intra-eu-reverse-charge` (CGI art. 283-2) cite this record as
+  their operating decision: they are law application, not method choices, and
+  this record is where that ventilation is documented.
+- Calendar entries: `tva-acompte-2026-07`, `tva-acompte-2026-12`,
+  `tva-ca12-fy2026`, `regime-simplifie-abolition`, `ca3-2027-q1`,
+  `ca3-quarterly`.
+- Annexe: VAT regime + change of regime (imposed by law) disclosed at close.
+
+## QA & validation
+
+- POC-4a: December 2026 acompte dry-run (2026-11-30 → 2026-12-11, PRD roadmap
+  Gantt e2) — first euro-parity proof.
+- POC-4b: 2027-Q1 CA3 simulation + expert-comptable checkpoint BEFORE the
+  first real quarterly filing (PRD roadmap Gantt e3).
+
+## References
+
+- PRD roadmap.md § Milestones (2027-01-01, 2027-04-20, 2027-05-04).
+- PRD task-inventory.md § T10 trigger + § T11 step 1 + § T12 step 1.
+- PRD compliance.md § ADC seed table (adc-004).
+- `fiscal.yaml` rules listed under Consequences; erp#54.