@charset "UTF-8";
html.swipebox-html.swipebox-touch{overflow:hidden!important}#swipebox-overlay img{border:none!important}#swipebox-overlay{width:100%;height:100%;position:fixed;top:0;left:0;z-index:99999!important;overflow:hidden;-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;user-select:none}.admin-bar #swipebox-overlay{top: 32px;}.admin-bar #swipebox-container {bottom: 32px;}#swipebox-container{position:relative;width:100%;height:100%}#swipebox-slider{-webkit-transition:-webkit-transform 0.4s ease;transition:transform 0.4s ease;height:100%;left:0;top:0;width:100%;white-space:nowrap;position:absolute;display:none;cursor:pointer}#swipebox-slider .slide{height:100%;width:100%;line-height:1px;text-align:center;display:inline-block}#swipebox-slider .slide:before{content:"";display:inline-block;height:50%;width:1px;margin-right:-1px}#swipebox-slider .slide img,#swipebox-slider .slide .swipebox-video-container,#swipebox-slider .slide .swipebox-inline-container{display:inline-block;max-height:100%;max-width:100%;margin:0;padding:0;width:auto;height:auto;vertical-align:middle}#swipebox-slider .slide .swipebox-video-container{background:none;max-width:1140px;max-height:100%;width:100%;padding:5%;-webkit-box-sizing:border-box;box-sizing:border-box}#swipebox-slider .slide .swipebox-video-container .swipebox-video{width:100%;height:0;padding-bottom:56.25%;overflow:hidden;position:relative}#swipebox-slider .slide .swipebox-video-container .swipebox-video iframe{width:100%!important;height:100%!important;position:absolute;top:0;left:0}#swipebox-slider .slide-loading{background:url(//www.ksiega-podatkowa.pl/akademia-skp/wp-content/plugins/responsive-lightbox/assets/swipebox/img/loader.gif) no-repeat center center}#swipebox-bottom-bar,#swipebox-top-bar{-webkit-transition:0.5s;transition:0.5s;position:absolute;left:0;z-index:999;height:50px;width:100%}#swipebox-bottom-bar{bottom:-50px}#swipebox-bottom-bar.visible-bars{-webkit-transform:translate3d(0,-50px,0);transform:translate3d(0,-50px,0)}#swipebox-top-bar{top:-50px}#swipebox-top-bar.visible-bars{-webkit-transform:translate3d(0,50px,0);transform:translate3d(0,50px,0)}#swipebox-title{display:block;width:100%;text-align:center}#swipebox-prev,#swipebox-next,#swipebox-close{background-image:url(//www.ksiega-podatkowa.pl/akademia-skp/wp-content/plugins/responsive-lightbox/assets/swipebox/img/icons.png);background-repeat:no-repeat;border:none!important;text-decoration:none!important;cursor:pointer;width:50px;height:50px;top:0}#swipebox-arrows{display:block;margin:0 auto;width:100%;height:50px}#swipebox-prev{background-position:-32px 13px;float:left}#swipebox-next{background-position:-78px 13px;float:right}#swipebox-close{top:0;right:0;position:absolute;z-index:9999;background-position:15px 12px}.swipebox-no-close-button #swipebox-close{display:none}#swipebox-prev.disabled,#swipebox-next.disabled{opacity:.3}.swipebox-no-touch #swipebox-overlay.rightSpring #swipebox-slider{-webkit-animation:rightSpring 0.3s;animation:rightSpring 0.3s}.swipebox-no-touch #swipebox-overlay.leftSpring #swipebox-slider{-webkit-animation:leftSpring 0.3s;animation:leftSpring 0.3s}.swipebox-touch #swipebox-container:before,.swipebox-touch #swipebox-container:after{-webkit-backface-visibility:hidden;backface-visibility:hidden;-webkit-transition:all .3s ease;transition:all .3s ease;content:' ';position:absolute;z-index:999;top:0;height:100%;width:20px;opacity:0}.swipebox-touch #swipebox-container:before{left:0;-webkit-box-shadow:inset 10px 0 10px -8px #656565;box-shadow:inset 10px 0 10px -8px #656565}.swipebox-touch #swipebox-container:after{right:0;-webkit-box-shadow:inset -10px 0 10px -8px #656565;box-shadow:inset -10px 0 10px -8px #656565}.swipebox-touch #swipebox-overlay.leftSpringTouch #swipebox-container:before{opacity:1}.swipebox-touch #swipebox-overlay.rightSpringTouch #swipebox-container:after{opacity:1}@-webkit-keyframes rightSpring{0%{left:0}50%{left:-30px}100%{left:0}}@keyframes rightSpring{0%{left:0}50%{left:-30px}100%{left:0}}@-webkit-keyframes leftSpring{0%{left:0}50%{left:30px}100%{left:0}}@keyframes leftSpring{0%{left:0}50%{left:30px}100%{left:0}}@media screen and (min-width:800px){#swipebox-close{right:10px}#swipebox-arrows{width:92%;max-width:800px}}#swipebox-overlay{background:#0d0d0d}#swipebox-bottom-bar,#swipebox-top-bar{text-shadow:1px 1px 1px black;background:#000;opacity:.95}#swipebox-top-bar{color:white!important;font-size:15px;line-height:43px;font-family:Helvetica,Arial,sans-serif}.wpp-no-data {
} .wpp-list {
} .wpp-list li {
overflow: hidden;
float: none;
clear: both;
margin-bottom: 1rem;
}
.wpp-list li:last-of-type {
margin-bottom: 0;
} .wpp-list li.current {
} .wpp-thumbnail {
display: inline;
float: left;
margin: 0 1rem 0 0;
border: none;
}
.wpp_def_no_src {
object-fit: contain;
} .wpp-post-title {
} .wpp-excerpt {
} .wpp-meta, .post-stats {
display: block;
font-size: 0.8em;
} .wpp-comments {
} .wpp-views {
} .wpp-author {
} .wpp-date {
} .wpp-category {
} .wpp-rating {
}.g-top-minus-35{
top: -35px;
}
#wp-calendar {
width: 100%;
}
.widget .widget-title {
border-bottom: 1px solid #DDDDDD;
padding: 5px 15px;
}
.widget .calendar_wrap {
padding: 5px 15px;
}
.widget.widget_media_image img {
width: 100%;
max-width: 500px;
}
.widget ul {
list-style: none;
margin: 0px;
padding: 0px;
}
.widget ul li {
border-bottom: 1px solid #eee;
padding: 5px 15px;
}
.widget ul li:last-child {
border-bottom: none;
}
.flex-grow-1 {
flex-grow: 1;
}
.flex-shrink-0 {
flex-shrink: 0;
}
.flex-basis-auto {
flex-basis: auto;
}
.flex-column {
flex-direction: column;
}
.g-ml-90 {
margin-left: 90px !important;
}
.g-ml-120 {
margin-left: 120px !important;
}
.page-nav .u-pagination-v1-2--nav a, .page-nav .u-pagination-v1-2--active a {
color: #fff;
text-decoration: none;
}
.page-nav .next, .page-nav .prev {
background-color: #2f98da;
color: #fff;
border-color: #2f98da;
padding: .85714286rem 1.5rem !important;
display: inline-block;
text-align: center;
text-decoration: none;
border: 1px solid transparent;
-webkit-transition: all .3s ease;
transition: all .3s ease;
}
.page-nav .next {
float: right;
}
.page-nav .prev {
float: left;
}
.page-nav .next:hover, .page-nav .prev:hover {
background-color: rgba(47, 152, 218, .8);
}
.page-nav .page-numbers.current {
pointer-events: none;
}
.page-nav .page-numbers.current .u-pagination-v1__item {
color: #2f98da;
border-color: #2f98da;
}
.home .u-link-v2{
top: -28px;
}
.breadcrumbs a {
color: #555;
}
.breadcrumbs li:last-child a {
color: #2f98da;
}
.flex-align-bottom__container {
display: flex;
flex-direction: column;
justify-content: flex-end;
flex-grow: 1;
}
.flex-align-center__container {
display: flex;
align-items: center;
justify-content: center;
}
.g-bg-none{
background: none!important;
}
.u-txt-shadow-v3 { text-shadow: 1px 1px 3px #000;
}
.alm-btn-wrap{
padding: 0px!important;
margin: 0px 0px 0px 0px!important;
}
#ajax-load-more{
margin-bottom: 15px;
}
#ajax-load-more .alm-ajax{
padding-bottom: 15px;
}
#ajax-load-more .cat-faq-flex, .ajax-load-more .cat-faq-flex{
justify-content: space-between;
}
#ajax-load-more .flex-align-items-center, .ajax-load-more .flex-align-items-center {
align-items: center;
}
#ajax-load-more .flex-align-self-center, .ajax-load-more .flex-align-self-center {
align-self: center;
}
#ajax-load-more .cat-faq-title, .ajax-load-more .cat-faq-title { }
#ajax-load-more .alm-reveal, .ajax-load-more .alm-reveal {
white-space: normal;
}
.cat-list-left .fa-angle-right:before{
position: relative;
top: 3px;
}
.overflow-visible {
overflow: visible !important;
}
.visit-counter{
padding-left: 30px;
}
.visit-counter div{
display: inline-block;
padding-left: 4px;
}
.content-h2-flex{
justify-content: space-between;
}
.prev-btn{
font-family: Open Sans,Helvetica,Arial,sans-serif;
padding-left: 3px;
}
.bullet-list li::before {
content: "\2022"; color: #2f98da; font-weight: bold; display: inline-block; width: 1em; }
.wpp-list li{
margin-bottom: 2px;
}
.gallery-item {
margin: auto;
display: inline-block;
}
.fancybox-bg{
width: 100%;
height: 100%;
}
.xplain-btn{
cursor: pointer;
}
.search-in-place{
z-index: 10;
}
.custom-print-friendly{
float: right;
margin-top: -10px;
}
div.printfriendly{
z-index: 2!important;
}
div.printfriendly a {
font-weight: normal !important;
color: #555 !important;
}
.g-line-height-1_2{
line-height: 1.2em;
}
.alm-load-more-btn.more.done, .alm-load-more-btn.more.loading{
display: none;
margin-top: 20px;
}
.ajax-load-more .u-accordion .card:last-child, .ajax-load-more-wrap .alm-reveal:last-child .card:last-child{
margin-bottom: 0px!important;
}
.custom-print-friendly .printfriendly{
margin: 0px;
}
.clear-both{
clear: both;
}
.position-absolute--md {
position: absolute !important;
}
.form_post_order_by {
z-index: 2;
width: 248px;
top: -50px;
left: calc(111px + (100% - 419px)/2);
}
.form_post_order_by .row .form-group .radio label{
margin-bottom: 0 !important;
}
.form_post_order_by .row .form-group span{
line-height: 40px;
}
.post_order_by_margin {
margin-top: 20px;
margin-bottom: 30px;
}
.search_order_by .radio label{
margin-bottom: 0 !important;
}
.search_order_by_name {
line-height: 40px;
}
.position-absolute--md {
position: absolute !important;
}
#custom_html-2, #custom_html-4 {
display: none;
}
section.experts__help {
--color-main-acent: #2f98da;
--bar-thickness: 3px;
display: flex;
flex-direction: column;
gap: 1em;
padding: 2em;
}
@media only screen and (min-width: 1024px) {
section.experts__help {
display: grid;
grid-gap: 2em;
grid-template-columns: 1fr 2fr;
padding: 0;
}
}
@media only screen and (min-width: 1324px) {
section.experts__help {
grid-gap: 3em;
grid-template-columns: 1fr 1fr;
}
}
.experts__help > div > h2 {
padding-bottom:.5em;
color: var(--color-main-acent);
position: relative;
text-transform: uppercase;
}
.experts__help > div > h2::before {
content:"";
position: absolute;
width: 6ch;
height: var(--bar-thickness);
background-color: var(--color-main-acent);
bottom:0;
transition: width .5s ease-in-out;
}
.experts__grid {
display: flex;
gap: 1em;
flex-direction: column;
}
@media only screen and (min-width: 768px) {
.experts__grid {
display: grid;
grid-gap: 2em;
grid-template-columns: 1fr 1fr;
}
}
.experts__grid.column-one-two{
grid-template-columns: 1fr 2fr;
}
.experts__card{
padding: 0 .5em 0 1em;
position: relative;
}
.experts__card > h3 {
text-transform: uppercase;
font-size: 1.25rem;
}
.experts__card::before{
content: "";
position: absolute;
width:var(--bar-thickness);
height: 100%;
background-color: var(--color-main-acent);
left: 0;
}
.experts__card:hover::before{
box-shadow: inset 0 0 0.125em #ffffff;
}
.experts__card ul  {
list-style: square;
list-style-position: inside;
padding: 0;
}
.experts__card ul>li  {
position: relative;
isolation: isolate;
padding: 0 0 0.25em 0;
transition: color .5s ease-in-out;
}
.experts__card ul>li a{
color: #555;
}
.experts__card ul>li:hover a{
color: var(--color-main-acent);
}
.experts_photo{
display: none;
}
@media only screen and (min-width: 1024px) {
.experts_photo{
display: block;
background-image: url(https://www.ksiega-podatkowa.pl/images/dla-firm.jpg);
background-clip: border-box;
background-size: cover;
background-position-x: -200px;
}
}
@media only screen and (min-width: 1324px) {
.experts_photo{
background-position-x: -150px;
}
}
@media only screen and (min-width: 1924px) {
.experts_photo{
background-position-x: -100px;
}
}
@media only screen and (max-width: 580px) {
.position-absolute--md {
position: static !important;
}
}
@media only screen and (min-width: 990px) {
body .g-font-size-28--lg{
font-size: 2rem!important;
}
body .g-font-size-24--lg{
font-size: 1.75rem!important;
}
}
@media only screen and (max-width: 768px) {
.post a[data-rel*="lightbox-image"]{
pointer-events: none;
}
.post img{
max-width: 100%;
height: auto;
}
.page-nav{
font-size: 0.8rem;
}
.page-nav .pagination-text{
display: none;
}
.page-nav .u-pagination-v1__item{
padding: 1px 5px!important;
}
.page-nav .page-numbers{
padding: 1px 1px!important;
}
.page-nav .next, .page-nav .prev{
padding-left: 4px!important;
padding-right: 4px!important;
}
}
@media only screen and (max-width: 580px) {
.position-absolute--md {
position: static !important;
}
}
#relative {
position: absolute;
border-radius: 20px;
top: -114px;
left: -230px;
background-color: transparent;
width: 560px;
height: 378px;
margin-top: 178px;
}
#faq-ksef-tiles #relative {
top: 373px;
left: -125px;
width: 560px;
height: 292px;
margin-top: 264px;
}
#relative > div {
padding-top: 335px;
padding-left: 20px;
}
.info-tile {
background-color: #fff;
text-align: left;
height: 100%;
display: flex;
flex-direction: column;
justify-content: space-between;
cursor: pointer;
color: #555;
border-radius: 18px;
padding-top: 10px;
padding-bottom: 0px;
padding-right: 30px;
padding-left: 30px;
box-shadow: 0 4px 10px rgba(0, 0, 0, 0.25);
transition: transform 0.3s ease, box-shadow 0.3s ease;
position: relative;
}
.faq-toggle-button {
position: absolute;
bottom: 15px;
right: 15px;
font-size: 20px;
cursor: pointer;
z-index: 10;
}
.subcategory-list {
padding-left: 10px;
}
.subcategory-list li {
position: relative;
list-style: none;
}
.subcategory-list li a {
display: block;
padding-left: 20px;
}
.subcategory-list li i {
position: absolute;
left: 0;
top: 37%;
transform: translateY(-50%);
}
.info-tile i {
font-size: 25px;
}
.info-tile h3 {
color: #555;
}
.info-tile:hover {
background-color: #2e94d7;
color: white!important;
transform: scale(1.03);
}
.info-tile:hover h3, .info-tile:hover a, .info-tile:hover i {
color: white!important;
}
.icon-container {
font-size: 1.5rem;
margin-bottom: 10px;
color: #6c757d;
}
.tile-title {
font-weight: 600;
}
@media only screen and (min-width: 1600px) {
#relative {
background-color: #9e9e9e30;
}
}
@media only screen and (max-width: 768px) {
.info-tile {
padding: 10px 30px;
}
#sidebar div[id^="custom_html"] {
text-align: center;
}
}
.text-decoration-none {
color: #555!important;
}
#hero-banner {
height: 200px;
width: 100%;
background-size: cover;
}
.hero-card .printfriendly {
display: none;
}
.hero-card {
background-color: #3398dc;
padding: 20px;
margin-bottom: 20px;
}
@media (min-width: 992px) {
.col-lg-1-5 {
flex: 0 0 20%!important;
max-width: 20%!important;
}
}  
.stateA-cat-item {  
flex: 0 0 50%;  
width: 50%;
padding: 0 10px;  
margin-bottom: 30px;  
display: flex;
flex-direction: column;
align-items: center;
}  
@media (min-width: 768px) {  
.stateA-cat-item {
flex: 0 0 20%;
width: 10%;
}  
}  
@media (min-width: 992px) {  
.stateA-cat-item {  
flex: 0 0 20%;  
width: 20%;
}  
} 
.heateor_sss_sharing_ul {
padding-top: 20px!important;
}
.pdf-print-button i {
margin-right: 5px;
}
@media (min-width: 992px) {
.d-lg-block {
display: block!important;
}
}
.bdt-ep-accordion-item span[role="heading"] {
line-height: normal!important;
}
 :root{--blue:#007bff;--indigo:#6610f2;--purple:#6f42c1;--pink:#e83e8c;--red:#dc3545;--orange:#fd7e14;--yellow:#ffc107;--green:#28a745;--teal:#20c997;--cyan:#17a2b8;--white:#fff;--gray:#6c757d;--gray-dark:#343a40;--primary:#007bff;--secondary:#6c757d;--success:#28a745;--info:#17a2b8;--warning:#ffc107;--danger:#dc3545;--light:#f8f9fa;--dark:#343a40;--breakpoint-xs:0;--breakpoint-sm:576px;--breakpoint-md:768px;--breakpoint-lg:992px;--breakpoint-xl:1200px;--font-family-sans-serif:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,"Helvetica Neue",Arial,"Noto Sans",sans-serif,"Apple Color Emoji","Segoe UI Emoji","Segoe UI Symbol","Noto Color Emoji";--font-family-monospace:SFMono-Regular,Menlo,Monaco,Consolas,"Liberation Mono","Courier New",monospace}*,:after,:before{box-sizing:border-box}html{font-family:sans-serif;line-height:1.15;-webkit-text-size-adjust:100%;-webkit-tap-highlight-color:transparent}article,aside,figcaption,figure,footer,header,hgroup,main,nav,section{display:block}body{margin:0;font-family:-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji;line-height:1.5;color:#212529;text-align:left}[tabindex="-1"]:focus:not(:focus-visible){outline:0!important}hr{box-sizing:initial;height:0;overflow:visible}h1,h2,h3,h4,h5,h6{margin-top:0;margin-bottom:.5rem}p{margin-top:0;margin-bottom:1rem}abbr[data-original-title],abbr[title]{text-decoration:underline;-webkit-text-decoration:underline dotted;text-decoration:underline dotted;cursor:help;border-bottom:0;-webkit-text-decoration-skip-ink:none;text-decoration-skip-ink:none}address{font-style:normal;line-height:inherit}address,dl,ol,ul{margin-bottom:1rem}dl,ol,ul{margin-top:0}ol ol,ol ul,ul ol,ul ul{margin-bottom:0}dt{font-weight:700}dd{margin-bottom:.5rem;margin-left:0}blockquote{margin:0 0 1rem}b,strong{font-weight:bolder}small{font-size:80%}sub,sup{position:relative;font-size:75%;line-height:0;vertical-align:initial}sub{bottom:-.25em}sup{top:-.5em}a{color:#007bff;text-decoration:none;background-color:initial}a:hover{color:#0056b3;text-decoration:underline}a:not([href]),a:not([href]):hover{color:inherit;text-decoration:none}code,kbd,pre,samp{font-family:SFMono-Regular,Menlo,Monaco,Consolas,Liberation Mono,Courier New,monospace;font-size:1em}pre{margin-top:0;margin-bottom:1rem;overflow:auto}figure{margin:0 0 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