');mask-image:url('data:image/svg+xml;utf8, ');mask-mode:alpha;-webkit-mask-repeat:no-repeat;mask-repeat:no-repeat;-webkit-mask-size:contain;mask-size:contain;-webkit-mask-position:center;mask-position:center;border-radius:0}}.wp-block-latest-comments__comment{font-size:15px;line-height:1.1;list-style:none;margin-bottom:1em}.has-avatars .wp-block-latest-comments__comment{min-height:36px;list-style:none}.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-excerpt,.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-meta{margin-left:52px}.has-dates .wp-block-latest-comments__comment,.has-excerpts .wp-block-latest-comments__comment{line-height:1.5}.wp-block-latest-comments__comment-excerpt p{font-size:14px;line-height:1.8;margin:5px 0 20px}.wp-block-latest-comments__comment-date{color:#8f98a1;display:block;font-size:12px}.wp-block-latest-comments .avatar,.wp-block-latest-comments__comment-avatar{border-radius:24px;display:block;float:left;height:40px;margin-right:12px;width:40px}.wp-block-latest-posts.alignleft{margin-right:2em}.wp-block-latest-posts.alignright{margin-left:2em}.wp-block-latest-posts.wp-block-latest-posts__list{list-style:none}.wp-block-latest-posts.wp-block-latest-posts__list li{clear:both}.wp-block-latest-posts.is-grid{display:flex;flex-wrap:wrap;padding:0}.wp-block-latest-posts.is-grid li{margin:0 16px 16px 0;width:100%}@media (min-width:600px){.wp-block-latest-posts.columns-2 li{width:calc(50% - 16px)}.wp-block-latest-posts.columns-3 li{width:calc(33.33333% - 16px)}.wp-block-latest-posts.columns-4 li{width:calc(25% - 16px)}.wp-block-latest-posts.columns-5 li{width:calc(20% - 16px)}.wp-block-latest-posts.columns-6 li{width:calc(16.66667% - 16px)}}.wp-block-latest-posts__post-date{display:block;color:#6c7781;font-size:13px}.wp-block-latest-posts__post-excerpt{margin-top:8px;margin-bottom:16px}.wp-block-latest-posts__featured-image img{height:auto;width:auto}.wp-block-latest-posts__featured-image.alignleft{margin-right:1em}.wp-block-latest-posts__featured-image.alignright{margin-left:1em}.wp-block-latest-posts__featured-image.aligncenter{margin-bottom:1em;text-align:center}.wp-block-media-text{/*!rtl:begin:ignore*/direction:ltr;/*!rtl:end:ignore*/display:-ms-grid;display:grid;-ms-grid-columns:50% 1fr;grid-template-columns:50% 1fr;-ms-grid-rows:auto;grid-template-rows:auto}.wp-block-media-text.has-media-on-the-right{-ms-grid-columns:1fr 50%;grid-template-columns:1fr 50%}.wp-block-media-text.is-vertically-aligned-top .wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-top .wp-block-media-text__media{-ms-grid-row-align:start;align-self:start}.wp-block-media-text.is-vertically-aligned-center .wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-center .wp-block-media-text__media,.wp-block-media-text .wp-block-media-text__content,.wp-block-media-text .wp-block-media-text__media{-ms-grid-row-align:center;align-self:center}.wp-block-media-text.is-vertically-aligned-bottom .wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-bottom .wp-block-media-text__media{-ms-grid-row-align:end;align-self:end}.wp-block-media-text .wp-block-media-text__media{/*!rtl:begin:ignore*/-ms-grid-column:1;grid-column:1;-ms-grid-row:1;grid-row:1;/*!rtl:end:ignore*/margin:0}.wp-block-media-text .wp-block-media-text__content{direction:ltr;/*!rtl:begin:ignore*/-ms-grid-column:2;grid-column:2;-ms-grid-row:1;grid-row:1;/*!rtl:end:ignore*/padding:0 8%;word-break:break-word}.wp-block-media-text.has-media-on-the-right .wp-block-media-text__media{/*!rtl:begin:ignore*/-ms-grid-column:2;grid-column:2;-ms-grid-row:1;grid-row:1 /*!rtl:end:ignore*/}.wp-block-media-text.has-media-on-the-right .wp-block-media-text__content{/*!rtl:begin:ignore*/-ms-grid-column:1;grid-column:1;-ms-grid-row:1;grid-row:1 /*!rtl:end:ignore*/}.wp-block-media-text>figure>img,.wp-block-media-text>figure>video{max-width:unset;width:100%;vertical-align:middle}.wp-block-media-text.is-image-fill figure.wp-block-media-text__media{height:100%;min-height:250px;background-size:cover}.wp-block-media-text.is-image-fill figure.wp-block-media-text__media>img{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);border:0}@media (max-width:600px){.wp-block-media-text.is-stacked-on-mobile{-ms-grid-columns:100%!important;grid-template-columns:100%!important}.wp-block-media-text.is-stacked-on-mobile .wp-block-media-text__media{-ms-grid-column:1;grid-column:1;-ms-grid-row:1;grid-row:1}.wp-block-media-text.is-stacked-on-mobile.has-media-on-the-right .wp-block-media-text__media,.wp-block-media-text.is-stacked-on-mobile .wp-block-media-text__content{-ms-grid-column:1;grid-column:1;-ms-grid-row:2;grid-row:2}.wp-block-media-text.is-stacked-on-mobile.has-media-on-the-right .wp-block-media-text__content{-ms-grid-column:1;grid-column:1;-ms-grid-row:1;grid-row:1}}.wp-block-navigation>ul{display:block;list-style:none;margin:0;padding-left:0}@media (min-width:600px){.wp-block-navigation>ul{display:flex;flex-wrap:wrap}}.wp-block-navigation>ul ul{list-style:none;padding-left:0;margin-top:0;margin-left:0}.wp-block-navigation>ul ul li{margin:0}.wp-block-navigation>ul li{z-index:1}.wp-block-navigation>ul li:focus-within,.wp-block-navigation>ul li:hover{cursor:pointer;z-index:99999}.wp-block-navigation>ul li:focus-within>ul,.wp-block-navigation>ul li:hover>ul,.wp-block-navigation>ul li ul:focus,.wp-block-navigation>ul li ul:hover{visibility:visible;opacity:1;display:flex;flex-direction:column}.wp-block-navigation>ul>li ul{position:absolute;left:0;top:100%;min-width:200px;max-width:200px;opacity:0;transition:opacity .1s linear;visibility:hidden}.wp-block-navigation,.wp-block-navigation .block-editor-block-list__layout{display:flex;flex-wrap:wrap}.wp-block-navigation .block-editor-block-list__layout .block-editor-block-list__layout{width:200px}.wp-block-navigation .block-editor-inner-blocks>.block-editor-block-list__layout>.wp-block{margin:0;width:auto}.wp-block-navigation,.wp-block-navigation>.wp-block-navigation__container{align-items:center;width:100%}.wp-block-navigation>.wp-block-navigation-link,.wp-block-navigation>.wp-block-navigation__container>.wp-block-navigation-link{display:flex;margin-top:0;margin-bottom:0}.wp-block-navigation .wp-block-navigation-link{position:relative;margin:0;min-height:56px;display:flex;line-height:1.4}.wp-block-navigation .wp-block-navigation-link .wp-block,.wp-block-navigation .wp-block-navigation-link .wp-block-navigation-link{min-height:auto;padding:0}.wp-block-navigation .wp-block-navigation-link .wp-block .wp-block-navigation-link{margin:0}.wp-block-navigation .wp-block-navigation-link>.block-editor-inner-blocks{display:none}.wp-block-navigation .wp-block-navigation-link.has-child>.wp-block-navigation__container,.wp-block-navigation .wp-block-navigation-link.is-editing.has-child>.block-editor-inner-blocks{display:flex;border:1px solid rgba(0,0,0,.15);position:absolute;z-index:1;top:100%;left:0}.wp-block-navigation .wp-block-navigation-link.has-child>.wp-block-navigation__container .block-editor-inner-blocks,.wp-block-navigation .wp-block-navigation-link.has-child>.wp-block-navigation__container .wp-block-navigation__container,.wp-block-navigation .wp-block-navigation-link.is-editing.has-child>.block-editor-inner-blocks .block-editor-inner-blocks,.wp-block-navigation .wp-block-navigation-link.is-editing.has-child>.block-editor-inner-blocks .wp-block-navigation__container{left:100%;top:-1px}.wp-block-navigation .wp-block-navigation-link .block-editor-inner-blocks,.wp-block-navigation .wp-block-navigation-link .wp-block-navigation__container{background-color:inherit;color:inherit}.wp-block-navigation .wp-block-navigation-link .wp-block-navigation-link__content{display:flex;align-items:center;width:max-content;padding:6px 16px}.wp-block-navigation .wp-block-navigation-link .wp-block-navigation-link:first-child:not(:only-child) .wp-block-navigation-link__content{padding-top:8px}.wp-block-navigation .wp-block-navigation-link .wp-block-navigation-link:last-child .wp-block-navigation-link__content{padding-bottom:8px}.wp-block-navigation .wp-block-navigation-link.has-child .wp-block-navigation-link__content{min-width:100%;padding-right:32px;position:relative}.wp-block-navigation .wp-block-navigation-link .wp-block-navigation-link__submenu-icon{position:absolute;right:16px}.wp-block-navigation .wp-block-navigation-link .wp-block-navigation-link__submenu-icon svg{fill:currentColor}.wp-block-navigation .wp-block-navigation-link .wp-block-navigation-link svg{transform:rotate(0)}.wp-block-navigation .wp-block-navigation-link.has-text-color .wp-block-navigation-link__content{color:inherit}.wp-block-navigation.is-style-light .wp-block-navigation-link:not(.has-text-color)>.block-editor-inner-blocks,.wp-block-navigation.is-style-light .wp-block-navigation-link:not(.has-text-color)>.wp-block-navigation__container,.wp-block-navigation .wp-block-navigation-link:not(.has-text-color)>.block-editor-inner-blocks,.wp-block-navigation .wp-block-navigation-link:not(.has-text-color)>.wp-block-navigation__container{color:#111}.wp-block-navigation.is-style-light .wp-block-navigation-link:not(.has-background)>.block-editor-inner-blocks,.wp-block-navigation.is-style-light .wp-block-navigation-link:not(.has-background)>.wp-block-navigation__container,.wp-block-navigation .wp-block-navigation-link:not(.has-background)>.block-editor-inner-blocks,.wp-block-navigation .wp-block-navigation-link:not(.has-background)>.wp-block-navigation__container{background-color:#fff}.wp-block-navigation.is-style-dark .wp-block-navigation-link:not(.has-text-color)>.block-editor-inner-blocks,.wp-block-navigation.is-style-dark .wp-block-navigation-link:not(.has-text-color)>.wp-block-navigation__container{color:#fff}.wp-block-navigation.is-style-dark .wp-block-navigation-link:not(.has-background)>.block-editor-inner-blocks,.wp-block-navigation.is-style-dark .wp-block-navigation-link:not(.has-background)>.wp-block-navigation__container{background-color:#333}.wp-block-navigation .wp-block-navigation-link.has-child>.wp-block-navigation__container{display:flex;flex-direction:column;padding:0}.wp-block-navigation>ul>li>a{display:flex;align-items:center}.wp-block-navigation>ul>li:first-of-type>a{padding-left:0}.wp-block-navigation>ul>li:last-of-type>a{padding-right:0}.wp-block-navigation.items-justified-left>ul{justify-content:flex-start}.wp-block-navigation.items-justified-center>ul{justify-content:center}.wp-block-navigation.items-justified-right>ul{justify-content:flex-end}.is-small-text{font-size:14px}.is-regular-text{font-size:16px}.is-large-text{font-size:36px}.is-larger-text{font-size:48px}.has-drop-cap:not(:focus):first-letter{float:left;font-size:8.4em;line-height:.68;font-weight:100;margin:.05em .1em 0 0;text-transform:uppercase;font-style:normal}p.has-background{padding:20px 30px}p.has-text-color a{color:inherit}.wp-block-pullquote{padding:3em 0;margin-left:0;margin-right:0;text-align:center}.wp-block-pullquote.alignleft,.wp-block-pullquote.alignright{max-width:290px}.wp-block-pullquote.alignleft p,.wp-block-pullquote.alignright p{font-size:20px}.wp-block-pullquote p{font-size:28px;line-height:1.6}.wp-block-pullquote cite,.wp-block-pullquote footer{position:relative}.wp-block-pullquote .has-text-color a{color:inherit}.wp-block-pullquote:not(.is-style-solid-color){background:none}.wp-block-pullquote.is-style-solid-color{border:none}.wp-block-pullquote.is-style-solid-color blockquote{margin-left:auto;margin-right:auto;text-align:left;max-width:60%}.wp-block-pullquote.is-style-solid-color blockquote p{margin-top:0;margin-bottom:0;font-size:32px}.wp-block-pullquote.is-style-solid-color blockquote cite{text-transform:none;font-style:normal}.wp-block-pullquote cite{color:inherit}.wp-block-quote.is-large,.wp-block-quote.is-style-large{margin:0 0 16px;padding:0 1em}.wp-block-quote.is-large p,.wp-block-quote.is-style-large p{font-size:24px;font-style:italic;line-height:1.6}.wp-block-quote.is-large cite,.wp-block-quote.is-large footer,.wp-block-quote.is-style-large cite,.wp-block-quote.is-style-large footer{font-size:18px;text-align:right}.wp-block-rss.alignleft{margin-right:2em}.wp-block-rss.alignright{margin-left:2em}.wp-block-rss.is-grid{display:flex;flex-wrap:wrap;padding:0;list-style:none}.wp-block-rss.is-grid li{margin:0 16px 16px 0;width:100%}@media (min-width:600px){.wp-block-rss.columns-2 li{width:calc(50% - 16px)}.wp-block-rss.columns-3 li{width:calc(33.33333% - 16px)}.wp-block-rss.columns-4 li{width:calc(25% - 16px)}.wp-block-rss.columns-5 li{width:calc(20% - 16px)}.wp-block-rss.columns-6 li{width:calc(16.66667% - 16px)}}.wp-block-rss__item-author,.wp-block-rss__item-publish-date{display:block;color:#6c7781;font-size:13px}.wp-block-search{display:flex;flex-wrap:wrap}.wp-block-search .wp-block-search__label{width:100%}.wp-block-search .wp-block-search__input{flex-grow:1;max-width:360px}.wp-block-search .wp-block-search__button{margin-left:10px}.wp-block-separator.is-style-wide{border-bottom-width:1px}.wp-block-separator.is-style-dots{background:none!important;border:none;text-align:center;max-width:none;line-height:1;height:auto}.wp-block-separator.is-style-dots:before{content:"\00b7 \00b7 \00b7";color:currentColor;font-size:20px;letter-spacing:2em;padding-left:2em;font-family:serif}.wp-block-social-links{display:flex;justify-content:flex-start;padding-left:0;padding-right:0;margin-left:0}.wp-block-social-links .wp-social-link a,.wp-block-social-links .wp-social-link a:hover{text-decoration:none;border-bottom:0;box-shadow:none}.wp-social-link{display:block;width:36px;height:36px;border-radius:36px;margin-right:8px;transition:transform .1s ease}@media (prefers-reduced-motion:reduce){.wp-social-link{transition-duration:0s}}.wp-social-link a{padding:6px;display:block;line-height:0;transition:transform .1s ease}.wp-social-link a,.wp-social-link a:active,.wp-social-link a:hover,.wp-social-link a:visited,.wp-social-link svg{color:currentColor;fill:currentColor}.wp-social-link:hover{transform:scale(1.1)}.wp-block-social-links.aligncenter{justify-content:center;display:flex}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link{background-color:#f0f0f0;color:#444}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-amazon{background-color:#f90;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-bandcamp{background-color:#1ea0c3;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-behance{background-color:#0757fe;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-codepen{background-color:#1e1f26;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-deviantart{background-color:#02e49b;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-dribbble{background-color:#e94c89;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-dropbox{background-color:#4280ff;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-etsy{background-color:#f45800;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-facebook{background-color:#1977f2;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-fivehundredpx{background-color:#000;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-flickr{background-color:#0461dd;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-foursquare{background-color:#e65678;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-github{background-color:#24292d;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-goodreads{background-color:#eceadd;color:#382110}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-google{background-color:#ea4434;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-instagram{background-color:#f00075;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-lastfm{background-color:#e21b24;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-linkedin{background-color:#0577b5;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-mastodon{background-color:#3288d4;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-medium{background-color:#02ab6c;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-meetup{background-color:#f6405f;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-pinterest{background-color:#e60122;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-pocket{background-color:#ef4155;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-reddit{background-color:#fe4500;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-skype{background-color:#0478d7;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-snapchat{background-color:#fefc00;color:#fff;stroke:#000}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-soundcloud{background-color:#ff5600;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-spotify{background-color:#1bd760;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-tumblr{background-color:#011835;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-twitch{background-color:#6440a4;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-twitter{background-color:#21a1f3;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-vimeo{background-color:#1eb7ea;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-vk{background-color:#4680c2;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-wordpress{background-color:#3499cd;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-yelp{background-color:#d32422;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-youtube{background-color:#ff0100;color:#fff}.wp-block-social-links.is-style-logos-only .wp-social-link{background:none;padding:4px}.wp-block-social-links.is-style-logos-only .wp-social-link svg{width:28px;height:28px}.wp-block-social-links.is-style-logos-only .wp-social-link-amazon{color:#f90}.wp-block-social-links.is-style-logos-only .wp-social-link-bandcamp{color:#1ea0c3}.wp-block-social-links.is-style-logos-only .wp-social-link-behance{color:#0757fe}.wp-block-social-links.is-style-logos-only .wp-social-link-codepen{color:#1e1f26}.wp-block-social-links.is-style-logos-only .wp-social-link-deviantart{color:#02e49b}.wp-block-social-links.is-style-logos-only .wp-social-link-dribbble{color:#e94c89}.wp-block-social-links.is-style-logos-only .wp-social-link-dropbox{color:#4280ff}.wp-block-social-links.is-style-logos-only .wp-social-link-etsy{color:#f45800}.wp-block-social-links.is-style-logos-only .wp-social-link-facebook{color:#1977f2}.wp-block-social-links.is-style-logos-only .wp-social-link-fivehundredpx{color:#000}.wp-block-social-links.is-style-logos-only .wp-social-link-flickr{color:#0461dd}.wp-block-social-links.is-style-logos-only .wp-social-link-foursquare{color:#e65678}.wp-block-social-links.is-style-logos-only .wp-social-link-github{color:#24292d}.wp-block-social-links.is-style-logos-only .wp-social-link-goodreads{color:#382110}.wp-block-social-links.is-style-logos-only .wp-social-link-google{color:#ea4434}.wp-block-social-links.is-style-logos-only .wp-social-link-instagram{color:#f00075}.wp-block-social-links.is-style-logos-only .wp-social-link-lastfm{color:#e21b24}.wp-block-social-links.is-style-logos-only .wp-social-link-linkedin{color:#0577b5}.wp-block-social-links.is-style-logos-only .wp-social-link-mastodon{color:#3288d4}.wp-block-social-links.is-style-logos-only .wp-social-link-medium{color:#02ab6c}.wp-block-social-links.is-style-logos-only .wp-social-link-meetup{color:#f6405f}.wp-block-social-links.is-style-logos-only .wp-social-link-pinterest{color:#e60122}.wp-block-social-links.is-style-logos-only .wp-social-link-pocket{color:#ef4155}.wp-block-social-links.is-style-logos-only .wp-social-link-reddit{color:#fe4500}.wp-block-social-links.is-style-logos-only .wp-social-link-skype{color:#0478d7}.wp-block-social-links.is-style-logos-only .wp-social-link-snapchat{color:#fff;stroke:#000}.wp-block-social-links.is-style-logos-only .wp-social-link-soundcloud{color:#ff5600}.wp-block-social-links.is-style-logos-only .wp-social-link-spotify{color:#1bd760}.wp-block-social-links.is-style-logos-only .wp-social-link-tumblr{color:#011835}.wp-block-social-links.is-style-logos-only .wp-social-link-twitch{color:#6440a4}.wp-block-social-links.is-style-logos-only .wp-social-link-twitter{color:#21a1f3}.wp-block-social-links.is-style-logos-only .wp-social-link-vimeo{color:#1eb7ea}.wp-block-social-links.is-style-logos-only .wp-social-link-vk{color:#4680c2}.wp-block-social-links.is-style-logos-only .wp-social-link-wordpress{color:#3499cd}.wp-block-social-links.is-style-logos-only .wp-social-link-yelp{background-color:#d32422;color:#fff}.wp-block-social-links.is-style-logos-only .wp-social-link-youtube{color:#ff0100}.wp-block-social-links.is-style-pill-shape .wp-social-link{width:auto}.wp-block-social-links.is-style-pill-shape .wp-social-link a{padding-left:16px;padding-right:16px}.wp-block-spacer{clear:both}p.wp-block-subhead{font-size:1.1em;font-style:italic;opacity:.75}.wp-block-table{overflow-x:auto}.wp-block-table table{width:100%}.wp-block-table .has-fixed-layout{table-layout:fixed;width:100%}.wp-block-table .has-fixed-layout td,.wp-block-table .has-fixed-layout th{word-break:break-word}.wp-block-table.aligncenter,.wp-block-table.alignleft,.wp-block-table.alignright{display:table;width:auto}.wp-block-table.aligncenter td,.wp-block-table.aligncenter th,.wp-block-table.alignleft td,.wp-block-table.alignleft th,.wp-block-table.alignright td,.wp-block-table.alignright th{word-break:break-word}.wp-block-table .has-subtle-light-gray-background-color{background-color:#f3f4f5}.wp-block-table .has-subtle-pale-green-background-color{background-color:#e9fbe5}.wp-block-table .has-subtle-pale-blue-background-color{background-color:#e7f5fe}.wp-block-table .has-subtle-pale-pink-background-color{background-color:#fcf0ef}.wp-block-table.is-style-stripes{border-spacing:0;border-collapse:inherit;background-color:transparent;border-bottom:1px solid #f3f4f5}.wp-block-table.is-style-stripes tbody tr:nth-child(odd){background-color:#f3f4f5}.wp-block-table.is-style-stripes.has-subtle-light-gray-background-color tbody tr:nth-child(odd){background-color:#f3f4f5}.wp-block-table.is-style-stripes.has-subtle-pale-green-background-color tbody tr:nth-child(odd){background-color:#e9fbe5}.wp-block-table.is-style-stripes.has-subtle-pale-blue-background-color tbody tr:nth-child(odd){background-color:#e7f5fe}.wp-block-table.is-style-stripes.has-subtle-pale-pink-background-color tbody tr:nth-child(odd){background-color:#fcf0ef}.wp-block-table.is-style-stripes td,.wp-block-table.is-style-stripes th{border-color:transparent}.wp-block-text-columns,.wp-block-text-columns.aligncenter{display:flex}.wp-block-text-columns .wp-block-column{margin:0 16px;padding:0}.wp-block-text-columns .wp-block-column:first-child{margin-left:0}.wp-block-text-columns .wp-block-column:last-child{margin-right:0}.wp-block-text-columns.columns-2 .wp-block-column{width:50%}.wp-block-text-columns.columns-3 .wp-block-column{width:33.33333%}.wp-block-text-columns.columns-4 .wp-block-column{width:25%}.wp-block-video{margin-left:0;margin-right:0}.wp-block-video video{max-width:100%}@supports ((position:-webkit-sticky) or (position:sticky)){.wp-block-video [poster]{object-fit:cover}}.wp-block-video.aligncenter{text-align:center}.wp-block-video figcaption{margin-top:.5em;margin-bottom:1em}:root .has-pale-pink-background-color{background-color:#f78da7}:root .has-vivid-red-background-color{background-color:#cf2e2e}:root .has-luminous-vivid-orange-background-color{background-color:#ff6900}:root .has-luminous-vivid-amber-background-color{background-color:#fcb900}:root .has-light-green-cyan-background-color{background-color:#7bdcb5}:root .has-vivid-green-cyan-background-color{background-color:#00d084}:root .has-pale-cyan-blue-background-color{background-color:#8ed1fc}:root .has-vivid-cyan-blue-background-color{background-color:#0693e3}:root .has-vivid-purple-background-color{background-color:#9b51e0}:root .has-very-light-gray-background-color{background-color:#eee}:root .has-cyan-bluish-gray-background-color{background-color:#abb8c3}:root .has-very-dark-gray-background-color{background-color:#313131}:root .has-pale-pink-color{color:#f78da7}:root .has-vivid-red-color{color:#cf2e2e}:root .has-luminous-vivid-orange-color{color:#ff6900}:root .has-luminous-vivid-amber-color{color:#fcb900}:root .has-light-green-cyan-color{color:#7bdcb5}:root .has-vivid-green-cyan-color{color:#00d084}:root .has-pale-cyan-blue-color{color:#8ed1fc}:root .has-vivid-cyan-blue-color{color:#0693e3}:root .has-vivid-purple-color{color:#9b51e0}:root .has-very-light-gray-color{color:#eee}:root .has-cyan-bluish-gray-color{color:#abb8c3}:root .has-very-dark-gray-color{color:#313131}:root .has-vivid-cyan-blue-to-vivid-purple-gradient-background{background:linear-gradient(135deg,#0693e3,#9b51e0)}:root .has-vivid-green-cyan-to-vivid-cyan-blue-gradient-background{background:linear-gradient(135deg,#00d084,#0693e3)}:root .has-light-green-cyan-to-vivid-green-cyan-gradient-background{background:linear-gradient(135deg,#7adcb4,#00d082)}:root .has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background:linear-gradient(135deg,#fcb900,#ff6900)}:root .has-luminous-vivid-orange-to-vivid-red-gradient-background{background:linear-gradient(135deg,#ff6900,#cf2e2e)}:root .has-very-light-gray-to-cyan-bluish-gray-gradient-background{background:linear-gradient(135deg,#eee,#a9b8c3)}:root .has-cool-to-warm-spectrum-gradient-background{background:linear-gradient(135deg,#4aeadc,#9778d1 20%,#cf2aba 40%,#ee2c82 60%,#fb6962 80%,#fef84c)}:root .has-blush-light-purple-gradient-background{background:linear-gradient(135deg,#ffceec,#9896f0)}:root .has-blush-bordeaux-gradient-background{background:linear-gradient(135deg,#fecda5,#fe2d2d 50%,#6b003e)}:root .has-purple-crush-gradient-background{background:linear-gradient(135deg,#34e2e4,#4721fb 50%,#ab1dfe)}:root .has-luminous-dusk-gradient-background{background:linear-gradient(135deg,#ffcb70,#c751c0 50%,#4158d0)}:root .has-hazy-dawn-gradient-background{background:linear-gradient(135deg,#faaca8,#dad0ec)}:root .has-pale-ocean-gradient-background{background:linear-gradient(135deg,#fff5cb,#b6e3d4 50%,#33a7b5)}:root .has-electric-grass-gradient-background{background:linear-gradient(135deg,#caf880,#71ce7e)}:root .has-subdued-olive-gradient-background{background:linear-gradient(135deg,#fafae1,#67a671)}:root .has-atomic-cream-gradient-background{background:linear-gradient(135deg,#fdd79a,#004a59)}:root .has-nightshade-gradient-background{background:linear-gradient(135deg,#330968,#31cdcf)}:root .has-midnight-gradient-background{background:linear-gradient(135deg,#020381,#2874fc)}.has-small-font-size{font-size:13px}.has-normal-font-size,.has-regular-font-size{font-size:16px}.has-medium-font-size{font-size:20px}.has-large-font-size{font-size:36px}.has-huge-font-size,.has-larger-font-size{font-size:42px}.has-text-align-center{text-align:center}.has-text-align-left{text-align:left}.has-text-align-right{text-align:right}
Vijesti Objavljeno 18.09.2014. Porezna uprava: Službenik koji je CŽS ‘proglasio neustavnim’ postupao po vlastitim uvjerenjima Nakon jučerašnjih medijskih reakcija zbog postupka djelatnika Porezne uprave koji je jednoj građanki donaciju Centru za ženske studije odbio priznati kao osnovu za umanjenje poreza na dohodak, oglasila se i Porezna... Nakon jučerašnjih medijskih reakcija zbog postupka djelatnika Porezne uprave koji je jednoj građanki donaciju Centru za ženske studije odbio priznati kao osnovu za umanjenje poreza na dohodak, oglasila se i Porezna uprava, a poreznik koji se radio na ovom slučaju je suspendiran. Porezni službenik koji je ujedno i ustavni stručnjak očito nije vodio računa o tome da je po hrvatskim zakonima abortus legalan. A što je najvažnije zanemario je činjenicu da Centar za ženske studije legalno posluje po hrvatskim zakonima, pa bi prema tome i njihovi donatori u poreznim pitanjima trebali biti izjednačeni s donatorima ostalih udruga i institucije koje promiču drukčije ili potpuno suprotne ideje, piše Novi list , koji donosi i vijest da je djelatnik Porezne uprave nadležan u ovom slučaju suspendiran.
Ravnatelj Porezne uprave dao je naime nalog da se službenika koji je iskoračio iz granica tumačenja poreznih zakona suspendira, a tek će se vidjeti slijede li i sankcije zbog povrede službeničke dužnosti. Potvrđeno je također da će se čelnici Porezne uprave u petak sastati s predstavnicima/ama Centra za ženske studije kako bi im se ispričali.
Priopćenje Ministarstva Financija, Porezne uprave prenosimo u cijelosti: “Odredbama Zakona o porezu na dohodak priznato je pravo na uvećanje osobnog odbitka za darovanja dana u tuzemstvu u naravi i u novcu doznačenim na žiroračun a u kulturne, odgojno-obrazovne, znanstvene, zdravstvene, humanitarne, sportske i vjerske svrhe udrugama i drugim osobama koje te djelatnosti obavljaju u skladu s posebnim propisima, do visine 2% primitaka za koje je u prethodnoj godini podnijeta porezna prijava i utvrđen godišnji porez na dohodak.
Predviđena je i mogućnost dodatnog povećanja navedenog iznosa pod zakonski ispunjenim uvjetima. Posljedično primjenom navedenih zakonskih odredbi odnosno primjenom uvećanog osobnog odbitka na godišnjoj razini, porezno se rasterećuje (ne-oporezuje) iznos danih sredstava. Porezno rasterećenje (neoporezivanje) danih darovanja, pod zakonski propisanim uvjetima, uvedeno je upravo kao mjera kako bi se dodatno potaknulo na darovanja u svrhe za društveno poželjne djelatnosti. Ostvarivanje porezne olakšice postiže se podnošenjem godišnje porezne prijave te dokaza o ispunjenju zakonom propisanih uvjeta. U postupku obrade godišnjih poreznih prijava službenici Porezne uprave provjeravaju zakonom propisane uvjete te uz uvjet ispunjenja zakonom propisanih uvjeta odobravaju pravo na povrat uplaćenog poreza na dohodak.
U obavljanju službene dužnosti, službenici Porezne uprave dužni su postupati sukladno odredbama Ustava Republike Hrvatske te u skladu s načelom zakonitosti i zaštite javnog interesa uz zabranu zloupotrebe ovlasti. Državni službenik pa tako i službenik Porezne uprave dužan je u okviru svojih nadležnosti osigurati ostvarivanje prava, poštivanje integriteta i dostojanstva građana i drugih osoba bez diskriminacije po bilo kojoj osnovi. Iznošenje osobnih stavova i uvjerenja u službenim postupanjima predstavlja povredu službene dužnosti.
U konkretnom slučaju pokrenut je službeni postupak provjere zakonitosti postupanja službenika Porezne uprave koji je bio zadužen za obradu navedene godišnje prijave poreza na dohodak. Iz dostupnih podataka proizlazi da je službenik Porezne uprave u obnašanju službene dužnosti postupao po osobnim stavovima i uvjerenjima, stoga će se u postupku nadzora utvrditi svi bitni elementi utvrđivanja povrede službene dužnosti.
Ministarstvo financija, Porezna uprava u svim svojim postupanjima brine o poštivanju zakonskih odredbi te ako postoji i najmanja sumnja provodi postupke provjere postoje li elementi povrede službene dužnosti. Na kraju Ministarstvo financija, Porezna uprava ističe da iznijeti stavovi u obrazloženju poreznog rješenja ne predstavljaju zakonske odredbe ni stajališta Porezne uprave te će se uz postupak utvrđivanja povrede službene dužnosti provesti i postupak provjere zakonitosti donesenog poreznog rješenja te ispunjenja uvjeta za poreznu olakšicu.”