feat: L'Ami Fiduciaire V1.0.0 — full codebase with Story 0.1 complete

Initial commit of the L'Ami Fiduciaire SaaS platform built on Laravel 12,
Vue 3, Inertia.js 2, and Tailwind CSS 4.

Story 0.1 (rename folders to declarations in database) is implemented and
code-reviewed: migration, rollback, and 6 Pest tests all passing.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

artisan

@@ -0,0 +1,18 @@
+#!/usr/bin/env php
+<?php
+
+use Illuminate\Foundation\Application;
+use Symfony\Component\Console\Input\ArgvInput;
+
+define('LARAVEL_START', microtime(true));
+
+// Register the Composer autoloader...
+require __DIR__.'/vendor/autoload.php';
+
+// Bootstrap Laravel and handle the command...
+/** @var Application $app */
+$app = require_once __DIR__.'/bootstrap/app.php';
+
+$status = $app->handleCommand(new ArgvInput);
+
+exit($status);