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This patch prepares the logic to allow future billing of memberships.
This is a work in progress, the feature is not yet enalbled in the UI (missing
the ability permission).
The idea is to allow to create invoices for future memberships, either during
the current fiscal year or the next one.
When such invoice is created, the billing_year_division of the membership is
not respected and the full amount is always billed.
#129
Point à vérifier :
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