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>

central/tests/test_control_panel_pages.py

@@ -536,3 +536,42 @@ def test_agent_detail_processing_hierarchy_and_status_badges():
     assert "Mantém o heartbeat, mas não executa jobs" in page and "Recalcula todos os produtos" in page
     assert "Saúde técnica: " not in page and "Status fiscal: " not in page   # context lives in the small label, not in the badge
     assert '<small class="status-label">Saúde técnica</small>' in page
+
+
+def _complete_sync(client, agent_id, fiscal_context):
+    with client._session_factory() as session:
+        session.add(Job(agent_id=agent_id, kind="SYNC_INCREMENTAL", status="COMPLETED", payload={}, result_summary={"fiscal_context": fiscal_context}, created_at=datetime(2026, 9, 22, 19, 0, tzinfo=timezone.utc),
+                        finished_at=datetime(2026, 9, 22, 19, 5, tzinfo=timezone.utc)))
+        session.commit()
+
+
+def test_agent_detail_has_one_coverage_and_shows_rtc_status_only_when_reported():
+    client, agent_id, _ = _panel_client()
+    plain = client.get(f"/agents/{agent_id}").text
+    assert "Reforma Tributária" not in plain                        # older Agents do not report it
+    for text in (plain,):
+        assert "Escopo anterior" not in text and "Escopo ampliado" not in text and "aplicabilidade desconhecida" not in text
+    _complete_sync(client, agent_id, {"rtc_enabled": False, "rtc_supported": True, "rtc_catalog_valid": True})
+    off = client.get(f"/agents/{agent_id}").text
+    assert re.search(r"Reforma Tributária</dt><dd><span[^>]*>Desativada</span>", off) and "Escopo anterior" not in off and "Escopo ampliado" not in off
+    assert "cClassTrib" not in off                                   # RTC off never surfaces RTC as a problem
+    _complete_sync(client, agent_id, {"rtc_enabled": True, "rtc_supported": True, "rtc_catalog_valid": True})
+    on = client.get(f"/agents/{agent_id}").text
+    assert re.search(r"Reforma Tributária</dt><dd><span[^>]*>Ativa</span>", on)
+
+
+def test_pis_cofins_and_rtc_blockers_appear_in_the_same_queue_and_dashboard_breakdown():
+    client, agent_id, _ = _panel_client()
+    with client._session_factory() as session:
+        installation = session.scalar(select(Installation).where(Installation.agent_id == agent_id))
+        for code, field, reason in (("P-010", "PIS", "PIS_CST_INVALID"), ("P-011", "COFINS", "COFINS_CST_MISSING"), ("P-012", "RTC", "CCLASSTRIB_MISSING")):
+            upsert_blocker(session, installation.tenant_id, {"company": "Acme", "product_code": code, "description": "x", "blocker_type": "BLOCKED_FISCAL_DATA", "field": field, "reason_code": reason, "input_fingerprint": code},
+                           installation_id=installation.id)
+    dash = client.get("/").text
+    for key in ("PIS", "COFINS", "RTC", "CEST"):
+        assert f"<span>{key}</span>" in dash
+    queue = client.get("/blockers?scope=active&status=OPEN").text
+    assert "CST PIS inválido" in queue and "CST COFINS ausente" in queue and "cClassTrib ausente" in queue
+    assert "fila RTC" not in queue.lower()
+    filtered = client.get("/blockers?scope=active&status=OPEN&field=RTC").text
+    assert "cClassTrib ausente" in filtered and "CST PIS inválido" not in filtered