feat(T04): contact management + USt-IdNr. validation + contact UI

- Contact model: company, role (kaeufer/verkaeufer/beide), soft-delete
- ContactPerson model: 1:N relation with CASCADE delete
- USt-IdNr. validation: DE + 10 EU countries
- Contact CRUD: 7 API endpoints with RBAC, search/filter/paginate
- Frontend: ContactList, ContactForm, ContactDetail with EU/Inland toggle
- 73 backend tests (91% coverage), 20 frontend tests
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# Next Steps
1. T02: Vehicle CRUD + List/Filter/Pagination (Backend + Frontend)
1. T05: Lagerverwaltung + Bestandsführung (Backend + Frontend)
2. Alembic Migration Setup für DB Schema
3. Docker-Compose für dev/prod erstellen
4. Redis Integration für Token-Refresh-Storage
5. Frontend: Dashboard-Page nach Login
6. Frontend: User Management UI (Admin)
7. Frontend: Kontakt-Bearbeiten Seite (kontakte/[id]/bearbeiten)