feat(sprint9): Phase 2 — Financial report generators (EÜR, Kassenbuch, Beitragsbescheinigung)
Implements Sprint 9 Phase 2 financial report generators:
- MemberReportParameters: new parameter record for per-member reports
- EurReportGenerator: Einnahmen-Überschuss-Rechnung (§4(3) EStG)
- PDF: professional layout with income/expense sections, monthly breakdown
- CSV: semicolon-delimited, ISO-8859-1, German decimal format
- JSON: ELSTER-compatible structure for Steuerberater import
- KassenbuchExportGenerator: GoBD-compliant cash book export
- PDF: landscape A4, running balance, sequential Beleg-Nr
- CSV: GoBD-compliant format with injection prevention
- Includes opening balance calculation and period totals
- BeitragsbescheinigungGenerator: membership fee confirmation per member
- PDF: club letterhead, payment table, signature lines
- For member tax purposes (Sonderausgaben)
- ReportGeneratorService: added getAvailableTypes() method
- ReportController: added GET /api/v1/reports/types endpoint
All generators are @Service beans auto-discovered by ReportGeneratorService.
Docker build verified green.
Patrick Plate
a29c38756c