feat: add deadline CRUD, calculator, and holiday services (Phase 1C)

- Holiday service with German federal holidays, Easter calculation, DB loading
- Deadline calculator adapted from youpc.org (duration calc + non-working day adjustment)
- Deadline CRUD service (tenant-scoped: list, create, update, complete, delete)
- Deadline rule service (list, filter by proceeding type, hierarchical rule trees)
- HTTP handlers for all endpoints with tenant resolution via X-Tenant-ID header
- Router wired with all new endpoints under /api/
- Tests for holiday and calculator services (8 passing)

backend/internal/handlers/deadline_rules.go

@@ -0,0 +1,58 @@
+package handlers
+
+import (
+	"net/http"
+	"strconv"
+
+	"mgit.msbls.de/m/KanzlAI-mGMT/internal/services"
+)
+
+// DeadlineRuleHandlers holds handlers for deadline rule endpoints
+type DeadlineRuleHandlers struct {
+	rules *services.DeadlineRuleService
+}
+
+// NewDeadlineRuleHandlers creates deadline rule handlers
+func NewDeadlineRuleHandlers(rs *services.DeadlineRuleService) *DeadlineRuleHandlers {
+	return &DeadlineRuleHandlers{rules: rs}
+}
+
+// List handles GET /api/deadline-rules
+// Query params: proceeding_type_id (optional int filter)
+func (h *DeadlineRuleHandlers) List(w http.ResponseWriter, r *http.Request) {
+	var proceedingTypeID *int
+	if v := r.URL.Query().Get("proceeding_type_id"); v != "" {
+		id, err := strconv.Atoi(v)
+		if err != nil {
+			writeError(w, http.StatusBadRequest, "invalid proceeding_type_id")
+			return
+		}
+		proceedingTypeID = &id
+	}
+
+	rules, err := h.rules.List(proceedingTypeID)
+	if err != nil {
+		writeError(w, http.StatusInternalServerError, "failed to list deadline rules")
+		return
+	}
+
+	writeJSON(w, http.StatusOK, rules)
+}
+
+// GetRuleTree handles GET /api/deadline-rules/{type}
+// {type} is the proceeding type code (e.g., "INF", "REV")
+func (h *DeadlineRuleHandlers) GetRuleTree(w http.ResponseWriter, r *http.Request) {
+	typeCode := r.PathValue("type")
+	if typeCode == "" {
+		writeError(w, http.StatusBadRequest, "proceeding type code required")
+		return
+	}
+
+	tree, err := h.rules.GetRuleTree(typeCode)
+	if err != nil {
+		writeError(w, http.StatusNotFound, "proceeding type not found")
+		return
+	}
+
+	writeJSON(w, http.StatusOK, tree)
+}