/* R05 STAGING — generated by wp/_build/build_css.py from the R04 RC sheets; scoped under .tz-root. Do not hand-edit. */
.tz-root .rc-chip{display:inline-flex;align-items:center;gap:6px;font-size:12.5px;font-weight:600;line-height:1.3;padding:4px 10px;border-radius:999px;border:1px solid var(--slate-200);color:var(--slate-700);background:#fff;white-space:nowrap}.tz-root .rc-chip.rc-c-off{color:#0E6470;border-color:rgba(26,157,173,.45);background:rgba(63,193,208,.10)}.tz-root .rc-chip.rc-c-fact{color:var(--petrol);border-color:rgba(8,56,74,.28);background:#EEF3F4}.tz-root .rc-chip.rc-c-ins{color:#6A4F14;border-color:rgba(191,155,79,.55);background:#FBF5E8}.tz-root .rc-chip.rc-c-plan{color:#6A4F14;border:1px dashed #B8944A;background:#FFFBF2}.tz-root .rc-chip.rc-c-concept{color:#fff;background:var(--petrol);border-color:var(--petrol)}.tz-root .rc-chips{display:flex;flex-wrap:wrap;gap:8px;align-items:center}.tz-root .rc-grid{display:grid;gap:22px;grid-template-columns:repeat(auto-fill,minmax(min(100%,270px),1fr))}.tz-root .rc-grid.rc-two{grid-template-columns:repeat(auto-fill,minmax(min(100%,420px),1fr))}.tz-root .rc-card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:24px;box-shadow:var(--shadow-card);display:flex;flex-direction:column;gap:10px;min-width:0}.tz-root .rc-card h3{font-size:20px;line-height:1.35}.tz-root .rc-card p{font-size:15.5px;line-height:1.6}.tz-root .rc-card .rc-meta{font-size:13.5px;color:#56696F}.tz-root .rc-card .rc-go{margin-top:auto;padding-top:6px;font-weight:600;font-size:15px}.tz-root .rc-go a,.tz-root .rc-link{color:var(--teal-text);font-weight:600;text-decoration:underline;text-underline-offset:3px;text-decoration-thickness:1px}.tz-root .rc-go a:hover,.tz-root .rc-link:hover{color:var(--petrol)}.tz-root .rc-card.rc-ph{border:1.5px dashed #C9AE6E;background:#FFFDF8;box-shadow:none}.tz-root .rc-card.rc-feat{border-color:rgba(26,157,173,.4);box-shadow:var(--shadow-card-hover)}.tz-root .rc-card ul{list-style:disc;padding-inline-start:20px;font-size:15px;display:grid;gap:6px}.tz-root .rc-card ul a{color:var(--teal-text);text-decoration:underline;text-underline-offset:3px}.tz-root .rc-doors{display:grid;grid-template-columns:1fr 1fr;gap:34px}.tz-root .rc-door-col > h3{font-size:15px;font-family:var(--font-body);letter-spacing:.18em;text-transform:uppercase;color:var(--teal-text);margin-bottom:14px}[dir="rtl"] .tz-root .rc-door-col > h3{letter-spacing:0;font-size:17px}.tz-root .rc-door{display:block;padding:18px 20px;border-radius:14px;background:#fff;border:1px solid var(--line);margin-bottom:12px;transition:border-color .2s,box-shadow .2s}.tz-root .rc-door:hover,.tz-root .rc-door:focus-visible{border-color:var(--turquoise);box-shadow:var(--shadow-card)}.tz-root .rc-door b{display:block;color:var(--petrol);font-family:var(--font-display);font-size:20px;font-weight:600}.tz-root .rc-door span{display:block;font-size:15px;color:var(--slate-700);margin-top:2px}.tz-root .rc-search{margin:6px 0 26px;max-width:620px}.tz-root .rc-search label{display:block;color:#EAF3F5;font-weight:600;font-size:15px;margin-bottom:8px}.tz-root .rc-search .rc-row{display:flex;gap:10px}.tz-root .rc-search input{flex:1;min-width:0;font:inherit;font-size:16px;padding:13px 16px;border-radius:12px;border:1px solid rgba(217,225,228,.5);background:#fff;color:var(--ink)}.tz-root .rc-search .btn{padding:13px 22px}.tz-root .rc-search small{display:block;color:#C9D9DD;font-size:13.5px;margin-top:8px}.tz-root .rc-deadlines{display:grid;gap:14px;grid-template-columns:repeat(auto-fill,minmax(min(100%,280px),1fr))}.tz-root .rc-dl{background:#fff;border:1px solid var(--line);border-inline-start:4px solid var(--gold);border-radius:14px;padding:18px 20px}.tz-root .rc-dl time{display:block;font-family:var(--font-display);font-size:22px;color:var(--petrol);font-weight:600}.tz-root .rc-dl small{display:block;font-size:13px;color:#56696F;margin-top:6px}.tz-root .rc-dl b{display:block;color:var(--petrol);margin-top:4px;line-height:1.4}.tz-root .rc-dl p{font-size:14.5px;margin-top:4px}.tz-root .rc-fallback{background:#fff;border:1.5px dashed #9FB6BC;border-radius:14px;padding:18px 20px;font-size:15.5px;grid-column:1/-1}.tz-root .rc-list{display:grid;gap:12px}.tz-root .rc-item{background:#fff;border:1px solid var(--line);border-radius:14px;padding:16px 20px}.tz-root .rc-item h3{font-size:18px;line-height:1.4;margin:6px 0 4px}.tz-root .rc-item p{font-size:15px}.tz-root .rc-topics{display:grid;gap:12px;grid-template-columns:repeat(auto-fill,minmax(min(100%,250px),1fr))}.tz-root .rc-tile{display:block;background:#fff;border:1px solid var(--line);border-radius:14px;padding:16px 18px}.tz-root .rc-tile:hover,.tz-root .rc-tile:focus-visible{border-color:var(--turquoise)}.tz-root .rc-tile b{display:block;color:var(--petrol);font-family:var(--font-display);font-size:19px}.tz-root .rc-tile span{display:block;font-size:13.5px;color:#56696F;margin-top:4px}.tz-root .rc-topic{border-top:1px solid var(--line);padding-block:40px;scroll-margin-top:90px}.tz-root .rc-topic > h3{font-size:clamp(24px,2.4vw,30px);margin-bottom:6px}.tz-root .rc-topic > p{max-width:760px}.tz-root .rc-tgrid{display:grid;gap:18px;grid-template-columns:repeat(auto-fill,minmax(min(100%,260px),1fr));margin-top:20px}.tz-root .rc-tgrid > div{background:#fff;border:1px solid var(--line);border-radius:14px;padding:18px 20px}.tz-root .rc-tgrid h4{font-size:13px;font-family:var(--font-body);letter-spacing:.14em;text-transform:uppercase;color:var(--teal-text);margin-bottom:10px}[dir="rtl"] .tz-root .rc-tgrid h4{letter-spacing:0;font-size:15px}.tz-root .rc-tgrid ul{list-style:disc;padding-inline-start:18px;display:grid;gap:7px;font-size:14.5px;line-height:1.55}.tz-root .rc-tgrid a{color:var(--teal-text);text-decoration:underline;text-underline-offset:3px}.tz-root code.rc-rule{font-family:ui-monospace,Consolas,monospace;font-size:13px;background:#EEF3F4;color:var(--petrol);padding:1px 6px;border-radius:6px;white-space:nowrap}.tz-root .rc-steps{list-style:none;counter-reset:s;display:grid;gap:14px;grid-template-columns:repeat(auto-fill,minmax(min(100%,210px),1fr))}.tz-root .rc-steps li{counter-increment:s;background:#fff;border:1px solid var(--line);border-radius:14px;padding:18px;font-size:15px}.tz-root .rc-steps li::before{content:counter(s,decimal-leading-zero);display:block;font-family:var(--font-display);color:var(--gold);font-size:22px;font-weight:600}.tz-root .rc-steps b{display:block;color:var(--petrol)}.tz-root .rc-table{overflow-x:auto;border:1px solid var(--line);border-radius:14px;background:#fff}.tz-root .rc-table table{width:100%;border-collapse:collapse;font-size:15px;min-width:560px}.tz-root .rc-table caption{text-align:start;padding:14px 18px 0;font-weight:600;color:var(--petrol)}.tz-root .rc-table th,.tz-root .rc-table td{padding:12px 18px;border-top:1px solid var(--line);text-align:start;vertical-align:top}.tz-root .rc-table thead th{background:#EEF3F4;color:var(--petrol);font-size:14px}.tz-root .rc-issue{display:grid;grid-template-columns:minmax(0,340px) 1fr;gap:44px;align-items:start}.tz-root .rc-cover{max-width:340px;margin-inline:auto;aspect-ratio:3/4;border-radius:18px;padding:30px 28px;color:#fff;position:relative;overflow:hidden;background:linear-gradient(160deg,var(--petrol) 0%,var(--petrol-deep) 70%);box-shadow:var(--shadow-deep);display:flex;flex-direction:column}.tz-root .rc-cover::after{content:"";position:absolute;inset-inline:28px;bottom:96px;height:2px;background:linear-gradient(90deg,var(--gold-2),transparent)}.tz-root .rc-cover .rc-ck{font-size:12.5px;letter-spacing:.24em;text-transform:uppercase;color:var(--gold-2);font-weight:700}[dir="rtl"] .tz-root .rc-cover .rc-ck{letter-spacing:0;font-size:14px}.tz-root .rc-cover .rc-ct{font-family:var(--font-display);font-size:34px;line-height:1.15;margin-top:14px}.tz-root .rc-cover .rc-cy{font-family:var(--font-display);font-size:64px;line-height:1;color:var(--gold-2);margin-top:auto}.tz-root .rc-cover .rc-cs{font-size:14px;color:var(--slate-200);margin-top:28px}.tz-root .rc-cover .rc-stamp{position:absolute;top:18px;inset-inline-end:-38px;transform:rotate(35deg);background:var(--gold);color:#20170A;font-size:12px;font-weight:700;letter-spacing:.12em;padding:5px 46px}[dir="rtl"] .tz-root .rc-cover .rc-stamp{transform:rotate(-35deg);letter-spacing:0}.tz-root .rc-toc{counter-reset:c;list-style:none;display:grid;gap:10px;margin-top:16px}.tz-root .rc-toc li{counter-increment:c;display:grid;grid-template-columns:44px 1fr;gap:4px 12px;padding:12px 0;border-bottom:1px solid var(--line);font-size:15px}.tz-root .rc-toc li::before{content:counter(c,decimal-leading-zero);font-family:var(--font-display);color:var(--gold);font-size:20px;grid-row:span 2}.tz-root .rc-toc b{color:var(--petrol)}.tz-root .rc-btns{display:flex;flex-wrap:wrap;gap:12px;margin-top:22px}.tz-root .rc-off{display:inline-flex;align-items:center;padding:13px 22px;border-radius:12px;border:1.5px dashed #9FB6BC;color:#46595F;font-weight:600;font-size:15px}.tz-root .rc-flow{display:grid;grid-template-columns:1fr auto 1fr;gap:18px;align-items:center}.tz-root .rc-flow > div{background:#fff;border:1px solid var(--line);border-radius:16px;padding:22px}.tz-root .rc-flow .rc-arrow{font-size:30px;color:var(--gold);text-align:center}[dir="rtl"] .tz-root .rc-flow .rc-arrow{transform:scaleX(-1)}.tz-root .rc-archive{display:grid;gap:16px;grid-template-columns:repeat(auto-fill,minmax(min(100%,200px),1fr))}.tz-root .rc-archive > div{border:1.5px dashed #C9AE6E;border-radius:14px;padding:18px;background:#FFFDF8;font-size:15px}.tz-root .rc-archive b{display:block;font-family:var(--font-display);font-size:26px;color:var(--petrol)}.tz-root .rc-hero-fig img{width:100%;height:auto;border-radius:18px;filter:none;object-fit:contain}.e4 .tz-root .hero-figure.rc-legend-card{background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.16);border-radius:18px;padding:26px;color:#EAF3F5;display:grid;gap:16px;align-self:center}.tz-root .rc-legend-card p{font-size:15px;line-height:1.55;color:#D5E2E6}.tz-root .rc-legend-card b{display:block;color:#fff;font-size:16px;margin-bottom:2px}.tz-root .rc-legend-card .rc-chip{margin-bottom:6px}.tz-root .rc-note{font-size:14px;color:#56696F;margin-top:12px}.tz-root .rc-disc{font-size:14.5px;color:#46595F;margin-top:18px}.tz-root .rc-mt{margin-top:34px}.tz-root .rc-sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}.tz-root .rc-lede{font-size:18px;max-width:760px}@media (max-width:1024px){.tz-root .page-hero.split .ph-grid > .rc-legend-card,.tz-root .page-hero.split .ph-grid > .rc-late{order:4}}@media (max-width:860px){.tz-root .rc-doors,.tz-root .rc-issue,.tz-root .rc-flow{grid-template-columns:1fr}.tz-root .rc-flow .rc-arrow{transform:rotate(90deg)}.tz-root .rc-search .rc-row{flex-direction:column}}.tz-root .tzb{background:#062B39;color:#D3DEE2;font-size:14.5px;line-height:1.45;border-bottom:1px solid rgba(217,225,228,.16)}.tz-root .tzb[hidden]{display:none}.tz-root .tzb-in{max-width:1400px;margin-inline:auto;padding-block:8px;padding-inline:20px 60px;display:flex;flex-wrap:wrap;align-items:center;gap:6px 20px;position:relative}.tz-root .tzb-l{list-style:none;margin:0;padding:0;display:grid;gap:4px;flex:1 1 520px;min-width:0}.tz-root .tzb-l li{display:flex;flex-wrap:wrap;align-items:baseline;gap:2px 12px}.tz-root .tzb time,.tz-root .tzb b{color:#fff;font-weight:700}.tz-root .tzb b{font-weight:600}.tz-root .tzb a{color:#8FE3EC;text-decoration:underline;text-underline-offset:2px}.tz-root .tzb-m{font-weight:700;white-space:nowrap}.tz-root .tzb-x{position:absolute;inset-inline-end:12px;top:50%;transform:translateY(-50%);width:40px;height:40px;border-radius:10px;color:#fff;font-size:24px;line-height:1;display:grid;place-items:center}.tz-root .tzb-x:hover{background:rgba(255,255,255,.12)}.tz-root .tzb a:focus-visible,.tz-root .tzb-x:focus-visible{outline:2px solid #FFD27A;outline-offset:2px;box-shadow:none}.tz-root .tzb-sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}@media (max-width:680px){.tz-root .tzb{font-size:14px}.tz-root .tzb-in{padding-inline:14px 54px}.tz-root .tzb-x{top:10px;transform:none}}@media print{.tz-root .tzb{display:none}}.tz-root .tzr-next{display:block}.tz-root .tzr-dl-cards{list-style:none;margin:0;padding:0;display:grid;gap:14px;grid-template-columns:repeat(auto-fill,minmax(min(100%,270px),1fr))}.tz-root .tzr-dl-card{background:#fff;border:1px solid var(--line);border-inline-start:4px solid var(--teal);border-radius:14px;padding:16px 18px;display:grid;gap:6px;align-content:start;min-width:0}.tz-root .tzr-dl-card.t-vat{border-inline-start-color:var(--petrol)}.tz-root .tzr-dl-card.t-corporate-tax{border-inline-start-color:#A9863C}.tz-root .tzr-dl-when{display:flex;flex-wrap:wrap;gap:6px 10px;align-items:center;margin:0}.tz-root .tzr-dl-when time{font-family:var(--font-display);font-size:20px;color:var(--petrol);font-weight:600}.tz-root .tzr-dl-title{font-size:17px;line-height:1.4;margin:0;color:var(--petrol)}.tz-root .tzr-dl-who,.tz-root .tzr-dl-src{font-size:14px;color:#4D6169;margin:0;overflow-wrap:anywhere}.tz-root .tzr-dl-src a,.tz-root .tzr-dl-more a{color:var(--teal-text);text-decoration:underline;text-underline-offset:3px}.tz-root .tzr-dl-more{margin:12px 0 0;font-weight:600}.tz-root .tzr-dl-ctx{background:var(--mist);border:1px solid var(--line);border-radius:var(--radius);padding:18px;margin-block:12px}.tz-root .tzc-st{font-size:13px;font-weight:600;padding:3px 10px;border-radius:999px;display:inline-block;line-height:1.4}.tz-root .tzc-st.due{background:#E3F4F6;color:#0E5C66}.tz-root .tzc-st.nom,.tz-root .tzc-st.rv{background:#FFF4D6;color:#5C4400}.tz-root .tzr-changes .rc-meta{font-size:13.5px;color:#56696F}.tz-root .tzr-changes h3 a{color:var(--petrol);text-decoration:underline;text-underline-offset:3px;text-decoration-thickness:1px}.tz-root .lib-sr,.tz-root .tzc-sr{position:absolute!important;width:1px;height:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}.tz-root .tzb{margin-block:0 18px;border-radius:12px}.tz-root .rc-legend-card .rc-chip.rc-c-off{color:#D9F6F9;border-color:rgba(143,227,236,.6);background:rgba(63,193,208,.22)}