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/helpers.go

@@ -0,0 +1,85 @@
+package handlers
+
+import (
+	"encoding/json"
+	"net/http"
+
+	"github.com/google/uuid"
+	"github.com/jmoiron/sqlx"
+
+	"mgit.msbls.de/m/KanzlAI-mGMT/internal/auth"
+)
+
+func writeJSON(w http.ResponseWriter, status int, v any) {
+	w.Header().Set("Content-Type", "application/json")
+	w.WriteHeader(status)
+	json.NewEncoder(w).Encode(v)
+}
+
+func writeError(w http.ResponseWriter, status int, msg string) {
+	writeJSON(w, status, map[string]string{"error": msg})
+}
+
+// resolveTenant gets the tenant ID for the authenticated user.
+// Checks X-Tenant-ID header first, then falls back to user's first tenant.
+func resolveTenant(r *http.Request, db *sqlx.DB) (uuid.UUID, error) {
+	userID, ok := auth.UserFromContext(r.Context())
+	if !ok {
+		return uuid.Nil, errUnauthorized
+	}
+
+	// Check header first
+	if headerVal := r.Header.Get("X-Tenant-ID"); headerVal != "" {
+		tenantID, err := uuid.Parse(headerVal)
+		if err != nil {
+			return uuid.Nil, errInvalidTenant
+		}
+		// Verify user has access to this tenant
+		var count int
+		err = db.Get(&count,
+			`SELECT COUNT(*) FROM user_tenants WHERE user_id = $1 AND tenant_id = $2`,
+			userID, tenantID)
+		if err != nil || count == 0 {
+			return uuid.Nil, errTenantAccess
+		}
+		return tenantID, nil
+	}
+
+	// Fall back to user's first tenant
+	var tenantID uuid.UUID
+	err := db.Get(&tenantID,
+		`SELECT tenant_id FROM user_tenants WHERE user_id = $1 ORDER BY created_at LIMIT 1`,
+		userID)
+	if err != nil {
+		return uuid.Nil, errNoTenant
+	}
+	return tenantID, nil
+}
+
+type apiError struct {
+	msg    string
+	status int
+}
+
+func (e *apiError) Error() string { return e.msg }
+
+var (
+	errUnauthorized = &apiError{msg: "unauthorized", status: http.StatusUnauthorized}
+	errInvalidTenant = &apiError{msg: "invalid tenant ID", status: http.StatusBadRequest}
+	errTenantAccess  = &apiError{msg: "no access to tenant", status: http.StatusForbidden}
+	errNoTenant      = &apiError{msg: "no tenant found for user", status: http.StatusBadRequest}
+)
+
+// handleTenantError writes the appropriate error response for tenant resolution errors
+func handleTenantError(w http.ResponseWriter, err error) {
+	if ae, ok := err.(*apiError); ok {
+		writeError(w, ae.status, ae.msg)
+		return
+	}
+	writeError(w, http.StatusInternalServerError, "internal error")
+}
+
+// parsePathUUID extracts a UUID from the URL path using PathValue
+func parsePathUUID(r *http.Request, key string) (uuid.UUID, error) {
+	return uuid.Parse(r.PathValue(key))
+}