feat: certificates + series API v1 (Task 4)

Port certificate lifecycle (parse/encrypt/upload/deactivate) and
FiscalSeries CRUD from the auto, adapted to (product_id, tenant_ref,
branch_ref) tenancy. Closes the "guard retroativo" PATCH /v1/series
next_number regression check that Task 3 deferred to this task.

Routes: POST/GET/DELETE /v1/certificados, POST/GET/PATCH /v1/series.

pyproject.toml

@@ -13,6 +13,7 @@ dependencies = [
     "passlib[bcrypt]>=1.7.4",
     "pydantic-settings>=2.0",
     "pydantic>=2.13.4",
+    "python-multipart>=0.0.20",
     "sowai-fiscal",
     "sqlalchemy[asyncio]>=2.0",
     "uvicorn[standard]>=0.49.0",