Merged PR 2888: No taxes for host takes risk waivers

# Description

This PR modifies the V2 of `int_core__verification_payments` to make sure that taxes are not computed for waivers where the host takes the risk (in line with our guest taxes guidelines: https://www.notion.so/knowyourguest-superhog/Guest-Services-Taxes-How-to-calculate-a5ab4c049d61427fafab669dbbffb3a2?pvs=4#323e230365ed496cad6a65b5659895ea).

The PR changes the intermediate column `is_service_subject_to_vat`, making it `false` in the cases where there was no active payaway plan during the month where the payment was generated. This cascades in the main body of the model, because if `is_service_subject_to_vat` is `false`, then the tax amounts get turned into zero.

# Checklist

- [X] The edited models and dependants run properly with production data.
- [X] The edited models are sufficiently documented.
- [X] The edited models contain PK tests, and I've ran and passed them.
- [X] I have checked for DRY opportunities with other models and docs.
- [X] I've picked the right materialization for the affected models.

# Other

- [ ] Check if a full-refresh is required after this PR is merged.

add logic

Related work items: #20043

models/intermediate/core/int_core__verification_payments_v2.sql

@@ -20,17 +20,24 @@ with
     stg_seed__guest_services_vat_rates_by_country as (
         select * from {{ ref("stg_seed__guest_services_vat_rates_by_country") }}
     ),
+    int_core__payaway_per_month_user as (
+        select * from {{ ref("int_core__payaway_per_month_user") }}
+    ),
     vat_details as (
         select
             vtp.id_verification_to_payment,
             coalesce(vat.vat_rate, 0) as vat_rate,
             case
-                when vpt.verification_payment_type in {{ vat_applicable_services }}
+                when
+                    vpt.verification_payment_type in {{ vat_applicable_services }}
+                    and pamu.id_payaway_plan is null  -- superhog takes waiver
                 then true
                 else false
             end as is_service_subject_to_vat,
             case
-                when vpt.verification_payment_type not in {{ vat_applicable_services }}
+                when
+                    vpt.verification_payment_type not in {{ vat_applicable_services }}
+                    or pamu.id_payaway_plan is not null  -- host takes waiver
                 then false
                 when vat.vat_rate = 0
                 then false
@@ -69,7 +76,15 @@ with
         left join
             stg_seed__guest_services_vat_rates_by_country vat
             on uu.billing_country_iso_3 = vat.alpha_3
-
+        left join stg_core__verification v on vtp.id_verification = v.id_verification
+        left join
+            stg_core__verification_request vr
+            on v.id_verification_request = vr.id_verification_request
+        left join
+            int_core__payaway_per_month_user pamu
+            on vr.id_user_host = pamu.id_user_host
+            and vtp.payment_due_at_utc
+            between pamu.active_in_month_start_date_utc and active_in_month_end_date_utc
     )
 select
     vtp.id_verification_to_payment,