feat(istruttoria): verifica riga-per-riga con dual declared/verified

Replica il workflow del foglio Excel originale (REMISSIONE_DEL_DEBITO_5888.xlsm).
Istruttore ora verifica ogni fattura, ogni dipendente ULA, ogni documento singolarmente
invece di accettare/respingere la pratica intera.

Modello dati - nuove colonne su 3 tabelle:
- remission_invoice: taxable_verified, vat_verified, total_verified,
  verification_status (PENDING/AMMESSA/PARZIALE/RESPINTA), verification_notes,
  date_checks (JSONB con invoice_in_period/payment_in_period), verified_by, verified_at
- remission_ula_employee: fte_pct_verified, verification_status, verification_notes,
  verified_by, verified_at
- remission_document: verification_status (PENDING/VALIDO/NON_VALIDO/SCADUTO),
  verification_notes, verified_by, verified_at
- remission_practice: instructor_final_notes, instructor_checklist (JSONB 3 gate SI/NO),
  verbale_date

Nuovi endpoint:
- PUT /instructor/{id}/invoices/{inv_id}/verify (status + rettifica importi + note)
- PUT /instructor/{id}/ula-employees/{emp_id}/verify (rettifica FTE + note)
- PUT /instructor/{id}/documents/{doc_code}/verify (VALIDO/NON_VALIDO/SCADUTO + note)
- PUT /instructor/{id}/final-notes (note sintetiche + checklist)

Ricalcolo gate_check dual track:
- grand_total_declared: sempre (importo richiesto dal beneficiario)
- grand_total_verified: somma solo fatture AMMESSA/PARZIALE (se PARZIALE usa verified)
- remission_due: usa verified se any_verified=True, altrimenti declared (backward compat)
- residuo_da_restituire: amount_erogato - remission_due
- flag any_verified e all_verified per gating decisione finale

_auto_check_dates: fattura in periodo? pagamento in periodo?
Legge period_start e period_end da schema.gate_rules (superadmin editor).

Template: aggiunto period_start/period_end_date come campi 'editable_by superadmin'
nella sezione general static_fields.

Schema editor FE (BandoRendicontazioneSchemaEdit): aggiunto Calendar period_start
accanto a period_end in section gate rules. period_start_rule dropdown per logica
(erogato_date|fixed) resta; period_start data fissa usata dal check.

app/routers/practices.py

@@ -52,20 +52,49 @@ def _ensure_editable(practice: RemissionPractice):
 
 
 def _compute_gate_check(practice: RemissionPractice) -> GateCheckResult:
-    """Valuta le gate_rules dello schema snapshot contro il contenuto della pratica."""
+    """Valuta le gate_rules dello schema snapshot contro il contenuto della pratica.
+    Calcola:
+    - per_category_declared: totali dichiarati dal beneficiario (sempre)
+    - per_category_verified: totali verificati dall istruttore (solo AMMESSA/PARZIALE)
+    - grand_total: totale dichiarato (rif. beneficiario)
+    - grand_total_verified: totale verificato (rif. remissione finale)
+    """
     rules = practice.schema_snapshot.get("gate_rules", {}) or {}
     sections = practice.schema_snapshot.get("sections", []) or []
 
-    # totali per categoria
-    per_category = {}
-    grand_total = Decimal("0")
     iva_ordinario_only_taxable = rules.get("iva_ordinario_imponibile_only", True)
     use_taxable_only = (practice.iva_regime == "ORDINARIO" and iva_ordinario_only_taxable)
 
+    per_category_declared = {}
+    per_category_verified = {}
+    grand_total = Decimal("0")
+    grand_total_verified = Decimal("0")
+
+    any_verified = False
+    all_verified = len(practice.invoices) > 0
+
     for inv in practice.invoices:
-        amt = inv.taxable if use_taxable_only else inv.total
-        per_category[inv.category_code] = per_category.get(inv.category_code, Decimal("0")) + amt
-        grand_total += amt
+        # Dichiarato (sempre)
+        amt_decl = inv.taxable if use_taxable_only else inv.total
+        per_category_declared[inv.category_code] = per_category_declared.get(inv.category_code, Decimal("0")) + amt_decl
+        grand_total += amt_decl
+
+        # Verificato (solo se stato AMMESSA o PARZIALE)
+        if inv.verification_status in ("AMMESSA", "PARZIALE"):
+            any_verified = True
+            # se PARZIALE usa i valori verified; se AMMESSA ma verified sono null, usa dichiarato
+            if inv.verification_status == "PARZIALE":
+                tax_v = inv.taxable_verified if inv.taxable_verified is not None else inv.taxable
+                tot_v = inv.total_verified if inv.total_verified is not None else inv.total
+            else:  # AMMESSA
+                tax_v = inv.taxable_verified if inv.taxable_verified is not None else inv.taxable
+                tot_v = inv.total_verified if inv.total_verified is not None else inv.total
+            amt_ver = tax_v if use_taxable_only else tot_v
+            per_category_verified[inv.category_code] = per_category_verified.get(inv.category_code, Decimal("0")) + amt_ver
+            grand_total_verified += amt_ver
+        elif inv.verification_status == "PENDING":
+            all_verified = False
+        # RESPINTA: non contribuisce ai verified
 
     # cap remissione
     amt_erogato = practice.amount_erogato
@@ -73,6 +102,14 @@ def _compute_gate_check(practice: RemissionPractice) -> GateCheckResult:
     cap_abs = Decimal(str(rules.get("cap_absolute", 12500)))
     max_remission = min(cap_pct * amt_erogato, cap_abs)
 
+    # Se almeno 1 verifica fatta -> uso grand_total_verified per remission_due
+    #   altrimenti uso grand_total (dichiarato) per preview pre-istruttoria
+    effective_total = grand_total_verified if any_verified else grand_total
+    remission_due = min(effective_total, max_remission)
+
+    # Per compatibilità: per_category e grand_total restano "dichiarato"
+    per_category = per_category_declared
+
     checks = []
 
     # Check 1: regime IVA scelto
@@ -140,17 +177,22 @@ def _compute_gate_check(practice: RemissionPractice) -> GateCheckResult:
         "detail": f"Erogato: {amt_erogato} EUR"
     })
 
-    remission_due = min(grand_total, max_remission)
-
     return GateCheckResult(
         passed=all(c["passed"] for c in checks),
         checks=checks,
         totals={
             "per_category": {k: float(v) for k, v in per_category.items()},
+            "per_category_declared": {k: float(v) for k, v in per_category_declared.items()},
+            "per_category_verified": {k: float(v) for k, v in per_category_verified.items()},
             "grand_total": float(grand_total),
+            "grand_total_declared": float(grand_total),
+            "grand_total_verified": float(grand_total_verified),
             "max_remission": float(max_remission),
             "remission_due": float(remission_due),
-            "amount_erogato": float(amt_erogato)
+            "amount_erogato": float(amt_erogato),
+            "any_verified": any_verified,
+            "all_verified": all_verified,
+            "residuo_da_restituire": float(max(amt_erogato - Decimal(str(remission_due)), Decimal("0")))
         }
     )