* feat(agi): refactor AGI XML generation and data handling
- Remove deprecated AGI field codes from field-codes.ts.
- Update generate-declaration.ts to include new employee fields and handle absence data with stable specification numbers.
- Enhance XML generation in xml-generator.ts to support new flags for housing benefits and adjusted benefits.
- Introduce new database migrations to support:
- `removed_from_agi` flag for tombstoning individuppgifter.
- `benefits_adjusted` flag for tracking adjustments to benefits.
- `franvaro_specifikationsnummer` for stable absence event identification.
- `housing_benefit_type` to differentiate between housing benefit types.
* feat: Implement strict validation for AGI employee data and introduce pre-flight validation schemas
- Added Zod schemas for validating employee data in AGI declarations to ensure all required fields are present and correctly typed, preventing silent errors during processing.
- Introduced AGI pre-flight validation schemas for Skatteverket endpoints to validate individual and head unit submissions before sending to the API.
- Created a new audit log table for tracking all outbound calls to Skatteverket, ensuring compliance and traceability for AGI and moms submissions.
- Implemented advisory locks in the database to manage concurrent updates to absence specification numbers, enhancing data integrity.
- Added compliance documentation for GDPR processing activities related to AGI and moms submissions, detailing data handling and retention policies.
* feat: Extend DELETE RLS policy to protect 'declined' signatures in årsredovisning
* fix: Update date handling in salary absence migrations to use immutable year-month key
* fix: Update SELECT policy in skatteverket_api_audit_log to use IN clause for company_id
* feat: Add skatteverket_api_audit_log and salary_absence_franvaro_audit tables with RLS policies and immutable triggers