v1.6.7: add settings.system permission, move numbering/VAT to company tab, rename security tab to roles

- New settings.system permission with migration (idempotent INSERT)
- requireAnyPermission helper for route guards accepting multiple perms
- Move document numbering + currency/VAT cards from system tab to CompanySettings
- Rename security tab to roles, add canManageSystem alongside canManageCompany
- TOTP required endpoint and system-info now use settings.system
- Roles list now includes user_count
- Sidebar Settings link includes settings.system

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

package.json

@@ -1,6 +1,6 @@
 {
   "name": "app-ts",
-  "version": "1.6.6",
+  "version": "1.6.7",
   "description": "",
   "main": "dist/server.js",
   "scripts": {