chore: establish project baseline

central/tests/test_fiscal_determination.py

@@ -0,0 +1,9 @@
+from central.app.fiscal_determination import FiscalDetermination
+
+
+def test_returns_unresolved_csosn_and_cfop_without_official_rule():
+    result = FiscalDetermination().determine({"ncm": "08043000", "cest_candidates": []})
+
+    assert result["csosn"] is None
+    assert result["cfop"] is None
+    assert "OFFICIAL_RULE_NOT_IMPLEMENTED" in result["reason_codes"]