feat: add INK2 declaration, full archive export, AI consent gate, fix VAT declaration rutor

- Fix VAT declaration ruta mappings to match SKV 4700 form correctly
  (ruta 05 = total taxable sales, ruta 10/11/12 = output VAT per rate)
- Add INK2 declaration report for aktiebolag with SRU export
- Add full archive ZIP export for 7-year retention compliance
- Add AI consent gate requiring user approval before AI extension API calls
- Add DPA and privacy policy public pages
- Add audit trail API routes
- Update VAT registration threshold from 80k to 120k kr in onboarding
- Update CLAUDE.md documentation

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/api/extensions/ext/[...path]/route.ts

@@ -4,6 +4,7 @@ import { ensureInitialized } from '@/lib/init'
 import { extensionRegistry } from '@/lib/extensions/registry'
 import { createExtensionContext } from '@/lib/extensions/context-factory'
 import { isExtensionEnabled } from '@/lib/extensions/toggle-check'
+import { hasAiConsent, isAiExtension } from '@/lib/extensions/ai-consent'
 import type { ApiRouteDefinition } from '@/lib/extensions/types'
 
 ensureInitialized()
@@ -82,6 +83,17 @@ async function handleRequest(
     return NextResponse.json({ error: 'Extension is disabled' }, { status: 403 })
   }
 
+  // AI consent check
+  if (isAiExtension(extensionId)) {
+    const consented = await hasAiConsent(supabase, user.id, extensionId)
+    if (!consented) {
+      return NextResponse.json(
+        { error: 'AI consent required', code: 'AI_CONSENT_REQUIRED' },
+        { status: 403 }
+      )
+    }
+  }
+
   // Find matching route (supports :param patterns)
   let matchedRoute: ApiRouteDefinition | null = null
   let extractedParams: Record<string, string> = {}