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>

resources/js/lib/utils.ts

@@ -0,0 +1,12 @@
+import type { InertiaLinkProps } from '@inertiajs/vue3';
+import { clsx } from 'clsx';
+import type { ClassValue } from 'clsx';
+import { twMerge } from 'tailwind-merge';
+
+export function cn(...inputs: ClassValue[]) {
+    return twMerge(clsx(inputs));
+}
+
+export function toUrl(href: NonNullable<InertiaLinkProps['href']>) {
+    return typeof href === 'string' ? href : href?.url;
+}