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-template.md

@@ -0,0 +1,47 @@
+---
+id: adc-NNN
+title: "<short decision title>"
+status: Proposed              # Proposed -> Accepted -> Superseded-by-NNN
+decided: null                 # date the operator Accepted (a human act - agents draft, never Accept)
+effective_from: null          # aligned with the fiscal.yaml rules this record justifies; prefer an exercice boundary
+effective_until: null         # null = in force until superseded
+supersedes: null              # adc-NNN this record replaces, if any
+superseded_by: null           # set on THIS record when a successor is Accepted (the only edit allowed after acceptance)
+---
+
+# adc-NNN — <title>
+
+> Format: MADR-lite + accounting fields, per the PRD
+> [compliance › ADC framework](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc).
+> Status semantics: **agents draft, the operator Accepts — never the reverse.**
+> Once Accepted (merged on main): **immutable — supersede, never edit**
+> (permanence des méthodes, PCG art. 121-5). A method change is a new ADC with
+> an explicit impact note and an effective date, ideally an exercice boundary.
+
+## Context
+
+The *fait générateur* — the transaction that forced a choice.
+
+## Decision
+
+The method chosen, stated so an agent can apply it mechanically.
+
+## Base légale & doctrine
+
+PCG / CGI / BOFiP / expert-comptable advice — every claim with its source.
+
+## Alternatives rejected
+
+Each alternative, with why it lost.
+
+## Consequences
+
+Accounts touched · annexe impact · downstream rules (fiscal.yaml rule ids).
+
+## QA & validation
+
+Sandbox rehearsal, euro-parity, expert review status.
+
+## References
+
+Example écritures, issues, PRD anchors.