Delete features (#218)

* Implement company and account deletion features

- Add event types for company and account deletion to CoreEvent.
- Enhance Supabase middleware to handle company context resolution and cookie management for archived companies.
- Create API routes for deleting accounts and companies, including necessary validations and event emissions.
- Implement tests for account and company deletion endpoints to ensure proper functionality and error handling.
- Add retention notice component to inform users about bookkeeping data retention during destructive actions.
- Create database migrations to support soft deletion of companies and anonymization of user accounts, ensuring compliance with retention laws.

* feat: enhance account deletion process and update user notifications

* Add service client for onboarding completion check and update escape hatch visibility

* Enhance invite flow and email handling for company members

* Refactor company context and RLS policies for active company isolation

- Update `switchCompany` to remove unnecessary revalidation as client handles navigation.
- Revise `getActiveCompanyId` to prioritize `user_preferences` and validate against non-archived memberships.
- Modify `setActiveCompany` to ensure `user_preferences` is the authoritative source while maintaining cookie compatibility.
- Enhance middleware to resolve active company using `user_preferences` and fallback to first non-archived membership.
- Introduce new API route `/api/company/current` to fetch the active company ID for cross-tab synchronization.
- Implement `CompanyTabSync` component for real-time active company enforcement across tabs.
- Create migration for RLS policies to enforce single-active-company isolation using `current_active_company_id()`.

* feat: implement viewer role enforcement for write permissions

- Added `useCanWrite` hook to determine if the current user has write permissions based on their role in the active company.
- Updated various components (JournalEntryForm, CustomerForm, DeadlineForm, etc.) to disable write actions and show a lock icon with a tooltip for users without write permissions.
- Introduced `requireWritePermission` function to enforce write permissions at the API level, returning a 403 response for viewers.
- Created tests to verify the behavior of the viewer role and write permissions.
- Added database migration to enforce read-only access for viewers at the database level.

app/api/import/bank-file/execute/route.ts

@@ -5,6 +5,7 @@ import { ensureInitialized } from '@/lib/init'
 import { ingestTransactions, type RawTransaction } from '@/lib/transactions/ingest'
 import { generateExternalId } from '@/lib/import/bank-file/parser'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 import type { ParsedBankTransaction, BankFileFormatId } from '@/lib/import/bank-file/types'
 import type { Transaction } from '@/types'
 
@@ -34,6 +35,9 @@ export async function POST(request: Request) {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   const body: ExecuteRequest = await request.json()

app/api/import/sie/[id]/route.ts

@@ -1,6 +1,7 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 
 /**
  * GET /api/import/sie/[id]
@@ -65,6 +66,9 @@ export async function DELETE(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   // Check current status before deleting

app/api/import/sie/create-accounts/route.ts

@@ -1,6 +1,7 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 import type { SIEAccount } from '@/lib/import/types'
 
 /**
@@ -64,6 +65,9 @@ export async function POST(request: Request) {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   try {

app/api/import/sie/execute/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import { NextResponse } from 'next/server'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 import { parseSIEFile, detectEncoding, decodeBuffer } from '@/lib/import/sie-parser'
 import { suggestMappings } from '@/lib/import/account-mapper'
 import { executeSIEImport, checkDuplicateImport } from '@/lib/import/sie-import'
@@ -27,6 +28,9 @@ export async function POST(request: Request) {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   try {

app/api/import/sie/mappings/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { saveMappings } from '@/lib/import/sie-import'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 import type { AccountMapping } from '@/lib/import/types'
 
 /**
@@ -49,6 +50,9 @@ export async function POST(request: Request) {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   const body = await request.json()
@@ -84,6 +88,9 @@ export async function PUT(request: Request) {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   const body = await request.json()
@@ -133,6 +140,9 @@ export async function DELETE(request: Request) {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   const { searchParams } = new URL(request.url)