:root{
  --tsf-navy:#001c45;
  --tsf-red:#d41118;
  --tsf-text:#17233b;
  --tsf-muted:#657185;
  --tsf-soft:#f6f8fb;
  --tsf-line:#e1e8f0;
}
.tesimpots-service-faillite-active .entry-title,
.tesimpots-service-faillite-active .page-header,
.tesimpots-service-faillite-active .entry-header,
.tesimpots-service-faillite-active .breadcrumbs,
.tesimpots-service-faillite-active .breadcrumb-wrap{display:none!important}
.tesimpots-service-faillite-active .site-main,
.tesimpots-service-faillite-active .content-area,
.tesimpots-service-faillite-active .entry-content{
  width:100%!important;max-width:none!important;margin:0!important;padding:0!important
}
.tsf-page{font-family:Inter,Arial,sans-serif;color:var(--tsf-text);background:#fff}
.tsf-page *{box-sizing:border-box}
.tsf-container{width:min(1180px,calc(100% - 40px));margin:0 auto}
.tsf-kicker{display:inline-block;margin-bottom:14px;color:var(--tsf-red);font-size:.78rem;font-weight:900;letter-spacing:.13em;text-transform:uppercase}
.tsf-page h1,.tsf-page h2,.tsf-page h3{margin:0;color:var(--tsf-navy);line-height:1.05;letter-spacing:-.035em}
.tsf-page h1{font-size:clamp(3rem,5.6vw,5.35rem);max-width:900px}
.tsf-page h2{font-size:clamp(2rem,3.5vw,3.4rem)}
.tsf-page h3{font-size:1.2rem}
.tsf-page p{margin:16px 0 0;color:var(--tsf-muted);font-size:1.05rem;line-height:1.72}

.tsf-hero{padding:110px 0 92px;border-bottom:1px solid var(--tsf-line);background:linear-gradient(180deg,#fff,#fbfcfe)}
.tsf-hero-grid{display:grid;grid-template-columns:minmax(0,1fr) 360px;gap:70px;align-items:center}
.tsf-hero p{max-width:760px;font-size:1.16rem}
.tsf-hero-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:32px}
.tsf-primary,.tsf-secondary{display:inline-flex;align-items:center;justify-content:center;min-height:52px;padding:0 25px;border-radius:11px;text-decoration:none!important;font-weight:900}
.tsf-primary{background:var(--tsf-red);color:#fff!important}
.tsf-secondary{border:1px solid var(--tsf-line);background:#fff;color:var(--tsf-navy)!important}
.tsf-trust-line{display:flex;gap:10px;flex-wrap:wrap;margin-top:28px}
.tsf-trust-line span{padding:8px 12px;border-radius:999px;background:var(--tsf-soft);color:var(--tsf-navy);font-size:.78rem;font-weight:800}
.tsf-price-card{padding:34px;border:1px solid var(--tsf-line);border-radius:24px;background:#fff;box-shadow:0 22px 52px rgba(0,28,69,.09)}
.tsf-price-card>span{display:block;color:var(--tsf-red);font-size:.77rem;font-weight:900;text-transform:uppercase;letter-spacing:.1em}
.tsf-price-card strong{display:block;margin-top:14px;color:var(--tsf-navy);font-size:3.25rem;letter-spacing:-.05em}
.tsf-price-card a{display:flex;align-items:center;justify-content:center;min-height:50px;margin-top:26px;border-radius:10px;background:var(--tsf-navy);color:#fff!important;text-decoration:none!important;font-weight:900}
.tsf-price-card small{display:block;margin-top:14px;color:var(--tsf-muted);line-height:1.5}

.tsf-intro,.tsf-trustee,.tsf-post,.tsf-process,.tsf-documents,.tsf-doc-list,.tsf-faq,.tsf-cta{padding:86px 0}
.tsf-section-heading{max-width:850px;margin-bottom:38px}
.tsf-timeline{display:grid;grid-template-columns:1fr auto 1fr 1fr;gap:18px;align-items:stretch}
.tsf-timeline article{padding:28px;border:1px solid var(--tsf-line);border-radius:20px;background:#fff;box-shadow:0 12px 30px rgba(0,28,69,.045)}
.tsf-timeline-icon{display:flex;align-items:center;justify-content:center;width:48px;height:48px;border-radius:14px;background:#fff0f1;color:var(--tsf-red)}
.tsf-timeline-icon svg{width:25px;height:25px}
.tsf-timeline small{display:block;margin-top:20px;color:var(--tsf-red);font-weight:900}
.tsf-timeline h3{margin-top:7px}
.tsf-timeline p{font-size:.92rem}
.tsf-divider{display:flex;align-items:center;justify-content:center;writing-mode:vertical-rl}
.tsf-divider span{padding:14px 8px;border-radius:999px;background:var(--tsf-red);color:#fff;font-size:.76rem;font-weight:900}

.tsf-trustee{background:var(--tsf-soft)}
.tsf-two-column{display:grid;grid-template-columns:.95fr 1.05fr;gap:70px;align-items:center}
.tsf-trustee-card{display:flex;gap:20px;padding:34px;border:1px solid var(--tsf-line);border-radius:22px;background:#fff;box-shadow:0 14px 34px rgba(0,28,69,.055)}
.tsf-trustee-card>span{flex:0 0 52px;display:flex;align-items:center;justify-content:center;width:52px;height:52px;border-radius:15px;background:#fff0f1;color:var(--tsf-red)}
.tsf-trustee-card svg{width:27px;height:27px}
.tsf-trustee-card a{display:inline-flex;margin-top:20px;color:var(--tsf-red)!important;text-decoration:none!important;font-weight:900}

.tsf-post{background:#fff}
.tsf-check-list,.tsf-check-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.tsf-check-list span,.tsf-check-grid span{position:relative;padding:16px 16px 16px 48px;border:1px solid var(--tsf-line);border-radius:13px;background:#fff;color:var(--tsf-navy);font-weight:800}
.tsf-check-list span:before,.tsf-check-grid span:before{content:"✓";position:absolute;left:16px;top:50%;transform:translateY(-50%);display:flex;align-items:center;justify-content:center;width:22px;height:22px;border-radius:50%;background:#e8f5ed;color:#17703a;font-size:.76rem;font-weight:900}

.tsf-process{background:var(--tsf-soft)}
.tsf-process-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:18px}
.tsf-process-grid article{padding:27px;border:1px solid var(--tsf-line);border-radius:20px;background:#fff}
.tsf-process-grid article>span{display:flex;align-items:center;justify-content:center;width:47px;height:47px;border-radius:14px;background:#fff0f1;color:var(--tsf-red)}
.tsf-process-grid svg{width:24px;height:24px}
.tsf-process-grid small{display:block;margin-top:20px;color:var(--tsf-red);font-weight:900;text-transform:uppercase;letter-spacing:.08em}
.tsf-process-grid h3{margin-top:6px}
.tsf-process-grid p{font-size:.9rem}

.tsf-documents{background:#fff}
.tsf-documents-card{display:grid;grid-template-columns:1fr auto;gap:50px;align-items:center;padding:46px;border-radius:24px;background:var(--tsf-navy);box-shadow:0 24px 54px rgba(0,28,69,.14)}
.tsf-documents-card h2,.tsf-documents-card p{color:#fff}
.tsf-documents-card p{opacity:.78}
.tsf-doc-list{background:var(--tsf-soft)}

.tsf-faq{background:#fff}
.tsf-faq-list{display:grid;gap:13px}
.tsf-faq-list article{overflow:hidden;border:1px solid var(--tsf-line);border-radius:16px;background:#fff}
.tsf-faq-list button{display:flex;align-items:center;justify-content:space-between;width:100%;gap:20px;padding:24px 26px;border:0;background:#fff;text-align:left;cursor:pointer}
.tsf-faq-list button strong{color:var(--tsf-navy);font-size:1.04rem}
.tsf-faq-list button span{position:relative;flex:0 0 36px;width:36px;height:36px;border-radius:50%;background:var(--tsf-soft)}
.tsf-faq-list button span:before,.tsf-faq-list button span:after{content:"";position:absolute;left:50%;top:50%;width:14px;height:2px;background:var(--tsf-navy);transform:translate(-50%,-50%)}
.tsf-faq-list button span:after{transform:translate(-50%,-50%) rotate(90deg)}
.tsf-faq-list article.is-open button span{background:var(--tsf-red)}
.tsf-faq-list article.is-open button span:before,.tsf-faq-list article.is-open button span:after{background:#fff}
.tsf-faq-list article.is-open button span:after{transform:translate(-50%,-50%) rotate(0)}
.tsf-faq-list article>div{padding:0 70px 24px 26px}

.tsf-cta{background:var(--tsf-soft)}
.tsf-cta-card{display:grid;grid-template-columns:1fr .7fr;gap:55px;align-items:center;padding:54px;border-radius:24px;background:var(--tsf-navy);box-shadow:0 24px 54px rgba(0,28,69,.14)}
.tsf-cta-card h2,.tsf-cta-card p{color:#fff}
.tsf-cta-card p{opacity:.78}
.tsf-cta-actions{display:grid;gap:12px}
.tsf-cta-actions a{display:flex;align-items:center;justify-content:center;min-height:50px;padding:0 20px;border:1px solid rgba(255,255,255,.15);border-radius:11px;background:rgba(255,255,255,.06);color:#fff!important;text-decoration:none!important;font-weight:850}
.tsf-cta-actions .tsf-primary{border-color:var(--tsf-red);background:var(--tsf-red)}

@media(max-width:1050px){
  .tsf-hero-grid,.tsf-two-column,.tsf-cta-card,.tsf-documents-card{grid-template-columns:1fr}
  .tsf-timeline{grid-template-columns:1fr}
  .tsf-divider{writing-mode:horizontal-tb}
  .tsf-process-grid{grid-template-columns:repeat(2,1fr)}
}
@media(max-width:650px){
  .tsf-container{width:min(100% - 28px,1180px)}
  .tsf-hero{padding:80px 0 68px}
  .tsf-page h1{font-size:2.65rem}
  .tsf-page h2{font-size:2rem}
  .tsf-intro,.tsf-trustee,.tsf-post,.tsf-process,.tsf-documents,.tsf-doc-list,.tsf-faq,.tsf-cta{padding:62px 0}
  .tsf-process-grid,.tsf-check-list,.tsf-check-grid{grid-template-columns:1fr}
  .tsf-price-card{padding:28px 22px}
  .tsf-price-card strong{font-size:2.8rem}
  .tsf-documents-card,.tsf-cta-card{padding:34px 24px}
}