chore: establish project baseline

central/app/fiscal_determination.py

@@ -0,0 +1,11 @@
+"""Conservative fiscal determination with no inferred tax rules."""
+
+
+class FiscalDetermination:
+    def determine(self, context):
+        candidates = context.get("cest_candidates", [])
+        cest = candidates[0] if len(candidates) == 1 else None
+        reason_codes = ["OFFICIAL_RULE_NOT_IMPLEMENTED", "MISSING_ST_DETERMINATION", "MISSING_PRODUCT_ORIGIN"]
+        if len(candidates) > 1:
+            reason_codes.append("CEST_AMBIGUOUS")
+        return {"cest": cest, "csosn": None, "cfop": None, "confidence": 0.0, "reason_codes": reason_codes, "can_auto_apply": False}