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>

public/.htaccess

@@ -0,0 +1,25 @@
+<IfModule mod_rewrite.c>
+    <IfModule mod_negotiation.c>
+        Options -MultiViews -Indexes
+    </IfModule>
+
+    RewriteEngine On
+
+    # Handle Authorization Header
+    RewriteCond %{HTTP:Authorization} .
+    RewriteRule .* - [E=HTTP_AUTHORIZATION:%{HTTP:Authorization}]
+
+    # Handle X-XSRF-Token Header
+    RewriteCond %{HTTP:x-xsrf-token} .
+    RewriteRule .* - [E=HTTP_X_XSRF_TOKEN:%{HTTP:X-XSRF-Token}]
+
+    # Redirect Trailing Slashes If Not A Folder...
+    RewriteCond %{REQUEST_FILENAME} !-d
+    RewriteCond %{REQUEST_URI} (.+)/$
+    RewriteRule ^ %1 [L,R=301]
+
+    # Send Requests To Front Controller...
+    RewriteCond %{REQUEST_FILENAME} !-d
+    RewriteCond %{REQUEST_FILENAME} !-f
+    RewriteRule ^ index.php [L]
+</IfModule>