feat: scaffold monorepo with Go backend + Next.js 15 frontend

- Root monorepo: /backend (Go) + /frontend (Next.js 15)
- Go module: mgit.msbls.de/m/KanzlAI with minimal HTTP server
- Next.js 15: TypeScript strict, Tailwind CSS v4, App Router, Bun
- Root Makefile: dev, build, lint, test targets
- Root .gitignore covering Go, Node, IDE, OS files
- CLAUDE.md updated with project structure and tech stack
- .claude/CLAUDE.md with coding conventions (Go stdlib style, TS strict)

frontend/src/app/globals.css

@@ -0,0 +1,26 @@
+@import "tailwindcss";
+
+:root {
+  --background: #ffffff;
+  --foreground: #171717;
+}
+
+@theme inline {
+  --color-background: var(--background);
+  --color-foreground: var(--foreground);
+  --font-sans: var(--font-geist-sans);
+  --font-mono: var(--font-geist-mono);
+}
+
+@media (prefers-color-scheme: dark) {
+  :root {
+    --background: #0a0a0a;
+    --foreground: #ededed;
+  }
+}
+
+body {
+  background: var(--background);
+  color: var(--foreground);
+  font-family: Arial, Helvetica, sans-serif;
+}