Add architecture spec and implementation plan
Transcribe the original architecture PDF into SPEZIFIKATION.md and add UMSETZUNGSPLAN.md with the refined implementation plan (ZUGFeRD on-the-fly invoicing, uv + Docker Compose, grouped Leistungserfassung). Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
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Architektur_Planung_Abrechnungssystem.pdf
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