.rg main{min-height:60vh}.rg main a{color:var(--teal-dd)}.rg main a:hover{color:var(--ink)}.rg a.btn-primary,.rg a.btn-primary:hover{color:#fff}.rg a.btn-primary:hover{background:var(--teal-d)}.rg .rg-back{display:flex;align-items:center;gap:6px;width:-moz-fit-content;width:fit-content;margin-bottom:22px;font-size:14px;font-weight:700;color:var(--muted);text-decoration:none}.rg .rg-back:hover{color:var(--ink)}.rg-hero{padding:56px 0 8px}.rg-h1{max-width:16ch;margin:0 0 14px;font-size:clamp(32px,5vw,56px);font-weight:800;line-height:1.05;letter-spacing:-.035em;text-wrap:balance}.rg-intro{max-width:52ch;margin:0;font-size:clamp(16.5px,1.6vw,19px);line-height:1.55;color:var(--ink-2);text-wrap:pretty}.rg-list{padding:32px 0 16px}.rg-cards{display:grid;gap:14px;grid-template-columns:repeat(auto-fit,minmax(min(100%,300px),1fr));margin-block:0;list-style:none}.rg-cards>li{display:flex;min-width:0}.rg-cards>li.rg-card-lead{grid-column:1/-1}.rg-cards.rg-cards-einvoice{margin-top:14px}.rg .rg-card{display:flex;flex:1;flex-direction:column;gap:10px;padding:22px 22px 20px;border:1px solid var(--line);border-radius:var(--r-lg);background:#fff;box-shadow:var(--shadow-sm);color:var(--ink);text-decoration:none;transition:transform .15s,box-shadow .15s}.rg-card-lead .rg-card{background:var(--teal-tint)}.rg .rg-card:hover{color:var(--ink);transform:translateY(-2px);box-shadow:0 16px 36px -14px rgba(16,24,40,.18),0 2px 6px rgba(16,24,40,.05)}.rg-card-top{display:flex;flex-wrap:wrap;align-items:center;gap:8px}.rg-meta{font-size:13.5px;font-weight:600;color:var(--muted)}.rg-card-title{font-size:19px;font-weight:800;line-height:1.2;letter-spacing:-.025em;text-wrap:balance}.rg-card-lead .rg-card-title{font-size:clamp(22px,2.8vw,30px)}.rg-card-teaser{max-width:62ch;font-size:15px;line-height:1.55;color:var(--ink-2);text-wrap:pretty}.rg-more{display:flex;align-items:center;gap:6px;margin-top:auto;padding-top:6px;font-size:14.5px}.rg-more,.rg-tag{font-weight:800;color:var(--teal-dd)}.rg-tag{display:inline-flex;width:-moz-fit-content;width:fit-content;padding:4px 10px;border-radius:var(--r-pill);background:var(--teal-tint);font-size:12.5px;letter-spacing:.04em;text-transform:uppercase}.rg-tag-ring{background:#fff;box-shadow:inset 0 0 0 1px var(--teal-tint2)}.rg-ruling-tags .rg-tag+.rg-tag{letter-spacing:0;text-transform:none}.rg-tag-grey{background:var(--bg);color:var(--muted)}.rg-tag-lg{margin-bottom:16px;padding:5px 11px}.rg-tool-sec{padding:8px 0 16px}.rg .rg-tool{display:flex;flex-wrap:wrap;align-items:center;gap:14px 18px;padding:20px 22px;border-radius:var(--r-lg);background:var(--ink);color:#fff;text-decoration:none}.rg .rg-tool:hover{background:#1a1f27;color:#fff}.rg-tool-ic{display:grid;place-items:center;flex:none;width:48px;height:48px;border-radius:14px;background:var(--teal);color:#fff}.rg-tool-b{display:flex;flex:1 1 260px;flex-direction:column;gap:3px}.rg-tool-t{font-size:17px;font-weight:800;letter-spacing:-.02em}.rg-tool-s{font-size:14.5px;line-height:1.45;color:#c3c9d1}.rg-tool-go{display:flex;align-items:center;gap:6px;font-size:14.5px;font-weight:800;color:#5fd3b3;white-space:nowrap}.rg-rulings{padding:56px 0 72px}.rg-h2{margin:0 0 8px;font-size:clamp(26px,3.4vw,40px);font-weight:800;line-height:1.1;letter-spacing:-.03em}.rg-h2-sub{max-width:60ch;margin:0 0 28px;font-size:16.5px;line-height:1.55;color:var(--muted)}.rg-ruling-list{display:grid;gap:12px;margin:0;padding:0;list-style:none}.rg-ruling{display:grid;gap:10px;padding:20px 22px;border:1px solid var(--line);border-radius:var(--r-lg);background:#fff}.rg-ruling-tags{display:flex;flex-wrap:wrap;align-items:center;gap:8px}.rg-ruling-label{font-size:16.5px;font-weight:800;line-height:1.35;letter-spacing:-.01em}.rg-ruling-summary{max-width:78ch;font-size:15px;line-height:1.6;color:var(--ink-2);text-wrap:pretty}.rg-takeaway{display:flex;gap:10px;align-items:flex-start;padding:12px 14px;border-radius:14px;background:var(--bg);font-size:14.5px;line-height:1.5;color:var(--ink)}.rg-takeaway svg{flex:none;margin-top:1px;color:var(--teal)}.rg-takeaway b{font-weight:800}.rg-ruling-links{display:flex;flex-wrap:wrap;gap:8px 18px;font-size:14px;font-weight:700}.rg-ruling-links a{display:inline-flex;align-items:center;gap:5px;text-decoration:none}.rg .rg-quiet{color:var(--ink-2)}.rg .rg-quiet:hover{color:var(--teal-dd)}.rg-article{max-width:760px;margin:0 auto;padding:44px 22px 40px}.rg-article-h1{margin:0 0 16px;font-size:clamp(28px,4.4vw,44px);font-weight:800;line-height:1.1;letter-spacing:-.03em;text-wrap:balance}.rg-byline{flex-wrap:wrap;gap:6px 14px;margin:0;padding-bottom:22px;border-bottom:1px solid var(--line);font-size:14px;font-weight:600;color:var(--muted)}.rg-author,.rg-byline{display:flex;align-items:center}.rg-author{gap:8px;font-weight:800;color:var(--ink)}.rg-avatar{display:grid;place-items:center;width:28px;height:28px;border-radius:var(--r-pill);background:var(--teal);color:#fff;font-size:12px;font-weight:800}.rg-body{display:flex;flex-direction:column;padding-top:22px}.rg-body .rg-lead{margin:0 0 18px;font-size:clamp(18px,1.9vw,20px);font-weight:600;line-height:1.55;color:var(--ink)}.rg-body h2{margin:30px 0 10px;font-size:clamp(21px,2.4vw,25px);font-weight:800;line-height:1.2;letter-spacing:-.025em;text-wrap:balance}.rg-body [id]{scroll-margin-top:96px;border-radius:10px;transition:background-color .8s ease,box-shadow .8s ease}.rg-body .rg-hit{background-color:var(--teal-tint);box-shadow:0 0 0 10px var(--teal-tint)}@media (prefers-reduced-motion:reduce){.rg-body [id]{transition:none}}.rg-body h3{margin:22px 0 8px;font-size:17.5px;font-weight:800;line-height:1.3;letter-spacing:-.015em}.rg-body p{margin:0 0 14px;font-size:16.5px;line-height:1.7;color:var(--ink-2);text-wrap:pretty}.rg-body b{font-weight:800;color:var(--ink)}.rg-body blockquote{margin:6px 0 18px;padding:16px 20px;border-radius:var(--r-md);background:var(--teal-tint);font-size:16.5px;font-weight:600;line-height:1.6;color:var(--ink);text-wrap:pretty}.rg-body ul{display:grid;gap:10px;margin:2px 0 16px;padding:0;list-style:none}.rg-body li{position:relative;padding-left:19px;font-size:16px;line-height:1.6;color:var(--ink-2)}.rg-body li:before{content:"";position:absolute;top:10px;left:0;width:7px;height:7px;border-radius:99px;background:var(--teal)}.rg-body ul.rg-check{padding:18px;border-radius:var(--r-md);background:var(--bg)}.rg-body .rg-check li{padding-left:34px}.rg-body .rg-check li:before{top:2px;width:22px;height:22px;background:var(--teal) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='12' viewBox='0 0 24 24' fill='none' stroke='%23fff' stroke-width='3.4' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M20 6 9 17l-5-5'/%3E%3C/svg%3E") center /12px no-repeat}.rg-body .rg-example{margin:4px 0 18px;padding:16px 20px 4px;border:1.5px solid var(--line-2);border-radius:var(--r-md);background:var(--card)}.rg-body .rg-example-tag{display:block;margin-bottom:6px;font-size:12px;font-weight:800;letter-spacing:.08em;text-transform:uppercase;color:var(--teal-dd)}.rg-body .rg-example p{font-size:16px;line-height:1.65}.rg-sources-h{margin:34px 0 12px;font-size:19px;font-weight:800;letter-spacing:-.02em}.rg-sources{display:grid;margin:0;padding:0;overflow:hidden;border:1px solid var(--line);border-radius:var(--r-md);list-style:none}.rg-sources li+li{border-top:1px solid var(--line)}.rg .rg-sources a{display:flex;align-items:center;gap:12px;padding:12px 16px;background:#fff;color:var(--ink);font-size:14.5px;font-weight:600;text-decoration:none}.rg .rg-sources a:hover{background:var(--bg);color:var(--teal-dd)}.rg-sources a span{flex:1;min-width:0;overflow-wrap:anywhere}.rg-sources svg{flex:none;color:var(--faint)}.rg-disclaimer{margin:18px 2px 0;font-size:13.5px;line-height:1.55;color:var(--muted)}.rg-cta{display:flex;flex-wrap:wrap;align-items:center;gap:14px 20px;margin-top:30px;padding:20px 22px;border-radius:var(--r-lg);background:var(--bg)}.rg-cta p{flex:1 1 280px;margin:0;font-size:15px;line-height:1.55;color:var(--ink-2)}.rg-cta b{font-weight:800;color:var(--ink)}.rg-cta .btn{height:46px;padding-inline:22px;border-radius:13px;font-size:15px}.rg .rg-next{display:flex;flex-direction:column;gap:4px;margin-top:14px;padding:18px 22px;border:1px solid var(--line);border-radius:var(--r-lg);color:var(--ink);text-decoration:none}.rg .rg-next:hover{background:var(--bg);color:var(--ink)}.rg-next-label{font-size:13px;font-weight:800;letter-spacing:.04em;text-transform:uppercase;color:var(--muted)}.rg-next-title{font-size:17px;font-weight:800;line-height:1.3;letter-spacing:-.02em}@media (prefers-reduced-motion:reduce){.rg .rg-card,.rg .rg-card:hover{transition:none;transform:none}}