feat: replace Stripe Global Payouts with manual bank transfer system for France compliance

- Replace Stripe automatic payouts with manual admin-processed bank transfers
- Add banking information fields (IBAN, bank name, account holder) to User model
- Implement manual payout workflow: pending → approved → processing → completed
- Add comprehensive admin interface for payout review and processing
- Update Payout model with manual processing fields and workflow methods
- Add transfer reference tracking and rejection/failure handling
- Consolidate all migration fragments into clean "create" migrations
- Add comprehensive documentation for manual payout workflow
- Fix Event payout_status enum definition and database column issues

This addresses France's lack of Stripe Global Payouts support by implementing
a complete manual bank transfer workflow while maintaining audit trails and
proper admin controls.

🤖 Generated with [Claude Code](https://claude.ai/code)

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

app/services/payout_service.rb

@@ -3,36 +3,51 @@ class PayoutService
     @payout = payout
   end
 
+  # Legacy method for backward compatibility - now redirects to manual workflow
   def process!
-    return unless @payout.can_process?
+    Rails.logger.warn "PayoutService#process! called - manual processing required for payout #{@payout.id}"
+    raise "Automatic payout processing is disabled. Use manual workflow in admin interface."
+  end
 
-    @payout.update!(status: :processing)
+  # Generate payout summary for manual transfer
+  def generate_transfer_summary
+    return nil unless @payout.approved? || @payout.processing?
 
-    begin
-      net_amount = @payout.amount_cents - @payout.fee_cents
-      transfer = Stripe::Transfer.create({
-        amount: (net_amount / 100.0).to_i,
-        currency: "eur",
-        destination: @payout.user.stripe_connected_account_id,
-        description: "Payout for event #{@payout.event.name}",
-        metadata: { payout_id: @payout.id, event_id: @payout.event_id }
-      }, idempotency_key: SecureRandom.uuid)
+    {
+      payout_id: @payout.id,
+      recipient: @payout.user.name,
+      account_holder: @payout.user.account_holder_name,
+      bank_name: @payout.user.bank_name,
+      iban: @payout.user.iban,
+      amount_euros: @payout.net_amount_euros,
+      description: "Payout for event: #{@payout.event.name}",
+      event_name: @payout.event.name,
+      event_date: @payout.event.date,
+      total_orders: @payout.total_orders_count,
+      refunded_orders: @payout.refunded_orders_count
+    }
+  end
 
-      @payout.update!(
-        status: :completed,
-        stripe_payout_id: transfer.id
-      )
+  # Validate banking information before processing
+  def validate_banking_info
+    errors = []
+    user = @payout.user
 
-      update_earnings_status
-    rescue Stripe::StripeError => e
-      @payout.update!(status: :failed)
-      Rails.logger.error "Stripe payout failed for payout #{@payout.id}: #{e.message}"
-      raise e
-    end
+    errors << "Missing IBAN" unless user.iban.present?
+    errors << "Missing bank name" unless user.bank_name.present?
+    errors << "Missing account holder name" unless user.account_holder_name.present?
+    errors << "Invalid IBAN format" if user.iban.present? && !valid_iban?(user.iban)
+
+    errors
   end
 
   private
 
+  def valid_iban?(iban)
+    # Basic IBAN validation (simplified)
+    iban.match?(/\A[A-Z]{2}[0-9]{2}[A-Z0-9]{4}[0-9]{7}([A-Z0-9]?){0,16}\z/)
+  end
+
   def update_earnings_status
     @payout.event.earnings.where(status: 0).update_all(status: 1)  # pending to paid
   end