feat: unified fiscal coverage - PIS/COFINS applicability + conditional RTC in one definition, one queue, one panel

- central/app/unified_fiscal_coverage.py: pure rules (PIS/COFINS NOT_APPLICABLE/REQUIRED/OPTIONAL/NEEDS_REVIEW, RTC only when the ERP switch is on)
- agent: read-only loader (unified_fiscal.py) replaces the legacy/expanded module; findings feed the single operational state, coverage and blocker queue
- hub: BLOCKED_FISCAL_DATA blockers (PIS/COFINS/RTC) share the queue; stale ones close on the next full pass; dashboard breakdown gains CEST/PIS/COFINS/RTC
- panel: legacy/expanded coverage block removed; discreet 'Reforma Tributaria: Ativa/Desativada'
- docs: unified_fiscal_completeness, pis_cofins_applicability, rtc_pis_cofins_model + official source manifests; read-only E2E script

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

agent/tests/test_zero_touch_agent.py

@@ -146,3 +146,42 @@ def test_heartbeats_keep_flowing_while_a_long_job_runs(monkeypatch, tmp_path):
     monkeypatch.setattr(service, "execute_job", lambda *a, **k: (time.sleep(0.4), ({"ok": 1}, None))[1])
     service.run(_config(agent_id="2", poll_interval_seconds=0, state_db=str(tmp_path / "a.db")), {"AGENT_ID": "2"}, stopper=stopper)
     assert beats.count("BUSY") >= 3  # heartbeats during the job, not only before it
+
+
+def _findings(**by_code):
+    out = {}
+    for code, kinds in by_code.items():
+        out[code] = {"blockers": [{"type": t, "category": c, "reason": "R"} for t, c in kinds], "applicability": {"PIS_COFINS": "REQUIRED", "RTC": "NOT_APPLICABLE"}, "input_fingerprint": "fp" + code, "needs_review": False}
+    return out
+
+
+def test_unified_fiscal_blockers_change_the_single_coverage_and_the_single_queue(env_setup, monkeypatch):
+    from gti_fiscal_agent import unified_fiscal
+    findings = _findings(**{"2": [("PIS_CST_INVALID", "PIS"), ("COFINS_CST_INVALID", "COFINS")]})
+    monkeypatch.setattr(unified_fiscal, "assess_from_connection", lambda conn, company, **kw: {"context": {"rtc_enabled": False, "rtc_supported": True, "rtc_catalog_valid": True}, "findings": findings})
+    hub, state = env_setup
+    result, error = run_job("INITIAL_SYNC", [product("1"), product("2"), product("3", ncm="")], state, monkeypatch)
+    assert error is None
+    op = result["operational"]
+    assert op["TOTAL_PRODUCTS"] == 3 and op["COMPLETE_PRODUCTS"] == 1 and op["SAFE_BLOCKED"] == 2 and op["BLOCKED_FISCAL_DATA"] == 1             # one number, one definition
+    assert op["COMPLETE_PRODUCTS"] + op["SAFE_BLOCKED"] + op["FAILED_TECHNICAL"] + op["UNCLASSIFIED"] == 3
+    queue = sorted((b["product_code"], b["field"], b["reason_code"]) for b in result["blocked_products"])
+    assert queue == [("2", "COFINS", "COFINS_CST_INVALID"), ("2", "PIS", "PIS_CST_INVALID"), ("3", "NCM", "INVALID_NCM")]                       # ONE queue: NCM and fiscal blockers together
+    assert result["resolved_products"] == ["1"]                                                                                                 # a fiscal blocker keeps the product out of resolved
+    assert result["fiscal_context"]["rtc_enabled"] is False and result["fiscal_context"]["evaluated_all"] is True
+    assert "expanded_scope" not in result
+
+
+def test_rtc_context_is_reported_but_blockers_only_exist_when_the_evaluator_produced_them(env_setup, monkeypatch):
+    from gti_fiscal_agent import unified_fiscal
+    monkeypatch.setattr(unified_fiscal, "assess_from_connection", lambda conn, company, **kw: {"context": {"rtc_enabled": True, "rtc_supported": True, "rtc_catalog_valid": True}, "findings": _findings(**{"1": [("CCLASSTRIB_MISSING", "RTC")]})})
+    hub, state = env_setup
+    result, _ = run_job("REPROCESS_ALL", [product("1"), product("2")], state, monkeypatch)
+    assert [b["reason_code"] for b in result["blocked_products"]] == ["CCLASSTRIB_MISSING"] and result["blocked_products"][0]["field"] == "RTC"
+    assert result["fiscal_context"]["rtc_enabled"] is True and result["operational"]["BLOCKED_FISCAL_DATA"] == 1
+
+
+def test_partial_reprocess_does_not_claim_a_full_fiscal_evaluation(env_setup, monkeypatch):
+    hub, state = env_setup
+    result, _ = run_job("REPROCESS_PRODUCTS", [product("1")], state, monkeypatch)
+    assert result["fiscal_context"] is None and result["operational"] is None