feat: add rent payment history and reversal dialogs

- Implemented RentPaymentHistoryServiceTest to validate payment retrieval with refunds and reversals.
- Created ReverseRentPaymentServiceTest to ensure correct handling of payment reversals and allocation releases.
- Developed rent-payment-allocation-dialog component with form for surplus allocation.
- Added rent-payment-refund-dialog component for processing refunds with validation.
- Introduced rent-payment-reversal-dialog component for reversing payments with reason input.
- Implemented utility functions for formatting Euro values and handling date formatting.
- Enhanced rent-payment-dialogs.spec.ts to cover new dialog functionalities and error handling.

frontend/src/app/components/rent-payment-refund-dialog/rent-payment-refund-dialog.css

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+.action-dialog-content,
+.dialog-fieldset {
+  display: grid;
+  gap: var(--space-4, 1rem);
+}
+
+.action-dialog-content {
+  width: min(30rem, calc(100vw - 4rem));
+  max-width: 100%;
+  max-height: 75vh;
+  overscroll-behavior-y: contain;
+}
+
+.dialog-fieldset {
+  min-width: 0;
+  margin: 0;
+  padding: 0;
+  border: 0;
+}
+
+.dialog-error {
+  margin: 0;
+  color: var(--danger, #b42318);
+}
+
+mat-dialog-actions button {
+  min-height: 2.75rem;
+}
+
+mat-spinner {
+  display: inline-block;
+  margin-inline-end: var(--space-2, 0.5rem);
+}

frontend/src/app/components/rent-payment-refund-dialog/rent-payment-refund-dialog.html

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+<h2 mat-dialog-title>Rembourser le surplus</h2>
+<form [formGroup]="form" (ngSubmit)="submit()">
+  <mat-dialog-content class="action-dialog-content">
+    <p>
+      Solde non affecté disponible : <strong>{{ formatEuro(payment.unallocatedBalance) }}</strong>
+    </p>
+    <fieldset class="dialog-fieldset" [disabled]="saving()">
+      <mat-form-field appearance="outline">
+        <mat-label>Date du remboursement</mat-label>
+        <input matInput type="date" formControlName="refundedAt" [max]="today" required />
+        @if (form.controls.refundedAt.hasError('futureDate')) {
+          <mat-error>La date du remboursement ne peut pas être dans le futur.</mat-error>
+        }
+      </mat-form-field>
+      <mat-form-field appearance="outline">
+        <mat-label>Montant remboursé</mat-label>
+        <input matInput type="number" step="0.01" min="0.01" formControlName="amount" required />
+        <span matTextSuffix>€</span>
+        @if (form.controls.amount.hasError('max')) {
+          <mat-error>Le remboursement dépasse le solde non affecté.</mat-error>
+        } @else if (form.controls.amount.invalid) {
+          <mat-error>Le montant doit être strictement positif.</mat-error>
+        }
+      </mat-form-field>
+    </fieldset>
+    @if (error()) {
+      <p class="dialog-error" role="alert">{{ error() }}</p>
+    }
+  </mat-dialog-content>
+  <mat-dialog-actions align="end">
+    <button mat-button mat-dialog-close type="button" [disabled]="saving()">Annuler</button>
+    <button mat-flat-button type="submit" [disabled]="form.invalid || saving()">
+      @if (saving()) {
+        <mat-spinner diameter="18" aria-label="Remboursement en cours" />
+      }
+      Confirmer le remboursement
+    </button>
+  </mat-dialog-actions>
+</form>

frontend/src/app/components/rent-payment-refund-dialog/rent-payment-refund-dialog.ts

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+import { Component, inject, signal } from '@angular/core';
+import {
+  AbstractControl,
+  FormControl,
+  FormGroup,
+  ReactiveFormsModule,
+  ValidationErrors,
+  Validators,
+} from '@angular/forms';
+import { MatButtonModule } from '@angular/material/button';
+import { MAT_DIALOG_DATA, MatDialogModule, MatDialogRef } from '@angular/material/dialog';
+import { MatFormFieldModule } from '@angular/material/form-field';
+import { MatInputModule } from '@angular/material/input';
+import { MatProgressSpinnerModule } from '@angular/material/progress-spinner';
+import { finalize } from 'rxjs';
+import { httpErrorMessage } from '../../services/http-error-message';
+import { formatEuro, utcIsoDate } from '../../services/rent-payment-format';
+import { RentPayment, RentPaymentService } from '../../services/rent-payment.service';
+import { isRentPaymentDataStale, RENT_PAYMENT_DATA_STALE } from '../rent-payment-dialog-result';
+
+@Component({
+  selector: 'app-rent-payment-refund-dialog',
+  imports: [
+    ReactiveFormsModule,
+    MatButtonModule,
+    MatDialogModule,
+    MatFormFieldModule,
+    MatInputModule,
+    MatProgressSpinnerModule,
+  ],
+  templateUrl: './rent-payment-refund-dialog.html',
+  styleUrl: './rent-payment-refund-dialog.css',
+})
+export class RentPaymentRefundDialog {
+  readonly payment = inject<RentPayment>(MAT_DIALOG_DATA);
+  private readonly dialogRef = inject(MatDialogRef<RentPaymentRefundDialog>);
+  private readonly payments = inject(RentPaymentService);
+  private readonly operationId = crypto.randomUUID();
+  readonly today = utcIsoDate();
+  readonly saving = signal(false);
+  readonly error = signal('');
+  readonly formatEuro = formatEuro;
+
+  readonly form = new FormGroup({
+    refundedAt: new FormControl(this.today, {
+      nonNullable: true,
+      validators: [Validators.required, this.notFuture.bind(this)],
+    }),
+    amount: new FormControl(this.payment.unallocatedBalance, {
+      nonNullable: true,
+      validators: [
+        Validators.required,
+        Validators.min(0.01),
+        Validators.max(this.payment.unallocatedBalance),
+      ],
+    }),
+  });
+
+  submit(): void {
+    this.form.markAllAsTouched();
+    if (this.form.invalid || this.saving()) return;
+    this.saving.set(true);
+    this.error.set('');
+    this.payments
+      .refund(this.payment.id, {
+        operationId: this.operationId,
+        paymentVersion: this.payment.version,
+        ...this.form.getRawValue(),
+      })
+      .pipe(finalize(() => this.saving.set(false)))
+      .subscribe({
+        next: (payment) => this.dialogRef.close(payment),
+        error: (error) => {
+          if (isRentPaymentDataStale(error)) {
+            this.dialogRef.close(RENT_PAYMENT_DATA_STALE);
+            return;
+          }
+          this.error.set(httpErrorMessage(error, 'Impossible d’enregistrer ce remboursement.'));
+        },
+      });
+  }
+
+  private notFuture(control: AbstractControl<string>): ValidationErrors | null {
+    return control.value > this.today ? { futureDate: true } : null;
+  }
+}