fix(vat): danstillställningar 25% → 6% from 2026-07-01 in guidance and suggestions (#1491)

* fix(vat): danstillställningar 25% to 6% from 2026-07-01 in guidance and suggestions (#1483)

From 2026-07-01 tillträde till danstillställningar is 6% VAT, aligned with
other cultural events. 6% was already a supported rate; every guidance
surface was silent on the change, so a dance-event customer plausibly got
25% suggested.

- swedish-vat skill: rate table row + a July 2026 change note under rate
  misclassification (cutover date, mixed-venue split vs 25% alcohol), and
  the 2631 account table mentions dance admission
- revenue_reduced_6 descriptor: dans/danstillstallning/dansband/entre
  keywords and updated description, which flows to both the UI suggestions
  and gnubok_suggest_categories via findMatchingTemplates
- atom seed regenerated; the generator now emits a version-downgrade guard
  on the ON CONFLICT so two branches each carrying a full 108-atom seed can
  no longer clobber each other's atom bodies depending on merge order

Closes #1483

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* review(vat): drop overbroad entré keyword, cite SkU25 and the prepayment rule

Two findings from the Swedish compliance review bot:
- bare 'entré' matched generic admission that is not always reduced-rate;
  the dance-specific keywords stay
- the rate claim now cites its primary sources (riksdagen 2025/26:SkU25,
  Skatteverket halvårsskiftet 2026) and records that tickets sold and paid
  before 2026-07-01 keep 25%

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* review(vat): admission-specific keywords only, explicit cutoff wording, seed rebuilt post-merge

- bare 'dans' also matched dance courses and artist fees; keep
  danstillställning/dansband and add danskväll
- rate table states the boundary explicitly: 25% through 30 June 2026
- atom seed regenerated from the tree that now includes #1489, emitted as
  20260810121001

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

lib/bookkeeping/booking-templates.ts

@@ -1281,14 +1281,20 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     vat_rate: 0.06,
     deductibility: 'full',
     mcc_codes: [],
-    keywords: ['bok', 'böcker', 'tidning', 'tidskrift', 'e-bok', 'persontransport', 'taxi', 'buss', 'tåg', 'kultur', 'konsert', 'teater', 'museum', 'bio', 'idrott', 'books', 'culture', 'transport'],
+    // Dance keywords: tillträde till danstillställningar dropped from 25% to
+    // 6% on 2026-07-01 (2025/26:SkU25, aligned with other cultural events).
+    // Admission sold and paid before that stays 25%; the descriptor reflects
+    // current law only. Deliberately admission-specific terms only: bare
+    // 'dans' or 'entré' would also match dance courses, artist fees and
+    // generic entrance charges, which are not all reduced-rate. (#1483)
+    keywords: ['bok', 'böcker', 'tidning', 'tidskrift', 'e-bok', 'persontransport', 'taxi', 'buss', 'tåg', 'kultur', 'konsert', 'teater', 'museum', 'bio', 'idrott', 'danstillställning', 'dansband', 'danskväll', 'books', 'culture', 'transport'],
     risk_level: 'NONE',
     requires_review: false,
     impact_score: 5,
     auto_match_confidence: 0.75,
     default_private: false,
     fallback_category: 'income_services',
-    description_sv: 'Intäkter med 6% moms (böcker, persontransport, kultur, idrott)',
+    description_sv: 'Intäkter med 6% moms (böcker, persontransport, kultur, idrott, danstillställningar fr.o.m. 2026-07-01)',
     common: true,
   },
   {