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/services/deadline_calculator.go

@@ -0,0 +1,99 @@
+package services
+
+import (
+	"time"
+
+	"mgit.msbls.de/m/KanzlAI-mGMT/internal/models"
+)
+
+// CalculatedDeadline holds a calculated deadline with adjustment info
+type CalculatedDeadline struct {
+	RuleCode        string `json:"rule_code"`
+	RuleID          string `json:"rule_id"`
+	Title           string `json:"title"`
+	DueDate         string `json:"due_date"`
+	OriginalDueDate string `json:"original_due_date"`
+	WasAdjusted     bool   `json:"was_adjusted"`
+}
+
+// DeadlineCalculator calculates deadlines from rules and event dates
+type DeadlineCalculator struct {
+	holidays *HolidayService
+}
+
+// NewDeadlineCalculator creates a new calculator
+func NewDeadlineCalculator(holidays *HolidayService) *DeadlineCalculator {
+	return &DeadlineCalculator{holidays: holidays}
+}
+
+// CalculateEndDate calculates the end date for a single deadline rule based on an event date.
+// Adapted from youpc.org CalculateDeadlineEndDate.
+func (c *DeadlineCalculator) CalculateEndDate(eventDate time.Time, rule models.DeadlineRule) (adjusted time.Time, original time.Time, wasAdjusted bool) {
+	endDate := eventDate
+
+	timing := "after"
+	if rule.Timing != nil {
+		timing = *rule.Timing
+	}
+
+	durationValue := rule.DurationValue
+	durationUnit := rule.DurationUnit
+
+	if timing == "before" {
+		switch durationUnit {
+		case "days":
+			endDate = endDate.AddDate(0, 0, -durationValue)
+		case "weeks":
+			endDate = endDate.AddDate(0, 0, -durationValue*7)
+		case "months":
+			endDate = endDate.AddDate(0, -durationValue, 0)
+		}
+	} else {
+		switch durationUnit {
+		case "days":
+			endDate = endDate.AddDate(0, 0, durationValue)
+		case "weeks":
+			endDate = endDate.AddDate(0, 0, durationValue*7)
+		case "months":
+			endDate = endDate.AddDate(0, durationValue, 0)
+		}
+	}
+
+	original = endDate
+	adjusted, _, wasAdjusted = c.holidays.AdjustForNonWorkingDays(endDate)
+	return adjusted, original, wasAdjusted
+}
+
+// CalculateFromRules calculates deadlines for a set of rules given an event date.
+// Returns a list of calculated deadlines with due dates.
+func (c *DeadlineCalculator) CalculateFromRules(eventDate time.Time, rules []models.DeadlineRule) []CalculatedDeadline {
+	results := make([]CalculatedDeadline, 0, len(rules))
+
+	for _, rule := range rules {
+		var adjusted, original time.Time
+		var wasAdjusted bool
+
+		if rule.DurationValue > 0 {
+			adjusted, original, wasAdjusted = c.CalculateEndDate(eventDate, rule)
+		} else {
+			adjusted = eventDate
+			original = eventDate
+		}
+
+		code := ""
+		if rule.Code != nil {
+			code = *rule.Code
+		}
+
+		results = append(results, CalculatedDeadline{
+			RuleCode:        code,
+			RuleID:          rule.ID.String(),
+			Title:           rule.Name,
+			DueDate:         adjusted.Format("2006-01-02"),
+			OriginalDueDate: original.Format("2006-01-02"),
+			WasAdjusted:     wasAdjusted,
+		})
+	}
+
+	return results
+}