/* =========================================================
   Page 08 — VAT, currencies and special financial cases
   ========================================================= */

.special-cases-page {
  --special-ink: var(--elig-ink, #083260);
  --special-copy: var(--elig-copy, #315c72);
  --special-green: var(--elig-green, #5c963b);
  --special-green-dark: var(--elig-green-dark, #3f7d2d);
  --special-teal: var(--elig-teal, #0c827b);
  --special-blue: var(--elig-blue, #176f98);
  --special-gold: var(--elig-gold, #c7952f);
  --special-red: var(--elig-red, #b55f49);
  --special-purple: #725aa5;
  --special-line: rgba(126, 177, 165, 0.36);
  --special-shadow: 0 20px 48px rgba(24, 74, 91, 0.10);
}

.special-cases-page main { overflow: hidden; }
.special-shell { width: min(1380px, calc(100% - 64px)); margin: 0 auto; }
.special-kicker { display: inline-flex; align-items: center; gap: 10px; width: fit-content; margin: 0 0 14px; color: var(--special-teal); font-size: .92rem; font-weight: 900; letter-spacing: .01em; }
.special-kicker::before { content: ""; width: 12px; height: 12px; border-radius: 50%; background: var(--special-green); box-shadow: 0 0 0 6px rgba(92,150,59,.13); }
.special-cases-page h1,
.special-cases-page h2 { color: var(--special-ink); font-family: Georgia, "Times New Roman", serif; letter-spacing: -.045em; }
.special-cases-page h3 { color: var(--special-ink); }
.special-cases-page p,
.special-cases-page li { color: var(--special-copy); }

/* Hero */
.special-hero { position: relative; padding: 58px 0 48px; background: radial-gradient(circle at 66% 20%, rgba(255,255,255,.96), transparent 28rem), linear-gradient(180deg, rgba(237,249,245,.96), rgba(255,250,238,.84)); border-bottom: 1px solid rgba(126,177,165,.28); }
.special-hero::before,
.special-hero::after { content: ""; position: absolute; pointer-events: none; border-radius: 50%; }
.special-hero::before { width: 350px; height: 210px; left: -90px; bottom: -100px; background: rgba(143,190,144,.13); }
.special-hero::after { width: 320px; height: 190px; right: -60px; top: 24px; background: rgba(108,175,195,.14); }
.special-hero-grid { position: relative; z-index: 1; display: grid; grid-template-columns: minmax(0,.9fr) minmax(540px,1.1fr); gap: 48px; align-items: center; }
.special-hero-copy h1 { max-width: 700px; margin: 0 0 22px; font-size: clamp(2.5rem,4.3vw,2.5rem); line-height: .96; }
.special-lead { max-width: 730px; margin: 0; font-size: 1.06rem; line-height: 1.68; }
.special-hero-note { display: grid; grid-template-columns: 44px minmax(0,1fr); gap: 14px; align-items: start; margin-top: 24px; padding: 18px 20px; border: 1px solid rgba(92,150,59,.28); border-radius: 20px; background: linear-gradient(135deg,rgba(244,251,238,.96),rgba(255,250,235,.9)); box-shadow: 0 12px 30px rgba(24,74,91,.06); }
.special-hero-note > span { display: grid; place-items: center; width: 42px; height: 42px; border-radius: 50%; color: var(--special-green-dark); background: rgba(92,150,59,.14); font-size: 1rem; font-weight: 900; }
.special-hero-note p { margin: 0; line-height: 1.55; }
.special-hero-note strong { color: #285f32; }
.special-quick-links { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); gap: 10px; margin-top: 22px; }
.special-quick-links a { display: flex; align-items: center; justify-content: center; min-height: 42px; padding: 8px 14px; border: 1px solid rgba(23,111,152,.22); border-radius: 999px; background: rgba(255,255,255,.78); color: #0b5c8c; font-size: .88rem; font-weight: 900; text-align: center; box-shadow: 0 8px 20px rgba(24,74,91,.05); transition: transform .18s ease, background .18s ease, border-color .18s ease; }
.special-quick-links a:hover { transform: translateY(-2px); background: #fff; border-color: rgba(12,130,123,.38); }
.special-hero-visual { margin: 0; padding: 17px; border: 1px solid rgba(126,177,165,.28); border-radius: 30px; background: rgba(255,255,255,.68); box-shadow: var(--special-shadow); }
.special-hero-visual img { display: block; width: 100%; height: auto; max-height: 620px; object-fit: contain; border-radius: 20px; }

/* Shared rhythm */
.special-section { padding: 74px 0; }
.special-section--soft { background: linear-gradient(180deg, rgba(237,248,245,.56), rgba(247,252,250,.72)); }
.special-section--warm { background: linear-gradient(180deg, rgba(255,249,236,.66), rgba(248,252,247,.72)); }
.special-section--conversion { background: linear-gradient(180deg, rgba(239,248,251,.74), rgba(247,252,250,.82)); }
.special-section--double,
.special-section--risks { background: linear-gradient(180deg, rgba(255,248,243,.68), rgba(255,252,248,.86)); }
.special-section--trail,
.special-section--ready { background: linear-gradient(180deg, rgba(237,248,245,.72), rgba(244,251,248,.96)); }
.special-heading { display: grid; grid-template-columns: minmax(0,1fr) minmax(320px,.68fr); gap: 48px; align-items: end; margin-bottom: 34px; }
.special-heading--center { display: block; max-width: 1040px; margin: 0 auto 34px; text-align: center; }
.special-heading--center .special-kicker { margin-left: auto; margin-right: auto; }
.special-heading h2,
.special-copy h2 { margin: 0; font-size: clamp(2rem,3.1vw,2rem); line-height: 1.02; }
.special-heading > p,
.special-heading--center > p,
.special-copy > p:not(.special-kicker) { margin: 14px 0 0; font-size: 1.02rem; line-height: 1.62; }
.special-heading > p { margin: 0; }
.special-split { display: grid; grid-template-columns: minmax(0,.95fr) minmax(0,1.05fr); gap: 58px; align-items: center; }
.special-split--visual-left { grid-template-columns: minmax(0,1.05fr) minmax(0,.95fr); }
.special-framed-visual,
.special-wide-visual { margin: 0; padding: 16px; border: 1px solid rgba(126,177,165,.28); border-radius: 30px; background: rgba(255,255,255,.72); box-shadow: var(--special-shadow); }
.special-framed-visual img,
.special-wide-visual img { display: block; width: 100%; height: auto; border-radius: 20px; object-fit: contain; }
.special-framed-visual img { max-height: 690px; }
.special-wide-visual { max-width: 1180px; margin: 0 auto 32px; }
.special-wide-visual img { max-height: 780px; }
.special-callout { margin-top: 22px; padding: 18px 21px; border: 1px solid rgba(199,149,47,.28); border-radius: 20px; background: linear-gradient(135deg, rgba(255,248,226,.92), rgba(241,250,240,.9)); color: #655f42; line-height: 1.55; }
.special-callout strong { color: #845f16; }
.special-callout--risk { border-color: rgba(181,95,73,.28); background: linear-gradient(135deg, rgba(255,242,237,.92), rgba(255,249,233,.9)); color: #71483a; }
.special-callout--risk strong { color: #a04d3a; }

/* Rule hierarchy */
.special-rule-line { display: grid; grid-template-columns: repeat(5,minmax(0,1fr)); gap: 14px; margin: 0; padding: 0; list-style: none; }
.special-rule-line li { position: relative; min-height: 178px; padding: 22px 18px; border: 1px solid var(--special-line); border-radius: 22px; background: rgba(255,255,255,.82); text-align: center; box-shadow: 0 12px 28px rgba(24,74,91,.05); }
.special-rule-line li:not(:last-child)::after { content: "→"; position: absolute; top: 50%; right: -22px; z-index: 2; transform: translateY(-50%); color: var(--special-teal); font-size: 1.25rem; font-weight: 900; }
.special-rule-line span { display: grid; place-items: center; width: 40px; height: 40px; margin: 0 auto 15px; border-radius: 50%; color: #fff; background: var(--special-ink); font-weight: 900; }
.special-rule-line strong { display: block; color: var(--special-ink); font-size: 1rem; }
.special-rule-line p { margin: 8px 0 0; font-size: .9rem; line-height: 1.45; }

/* Reusable card grids */
.special-threshold-grid,
.special-status-grid,
.special-tax-grid { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); gap: 16px; margin-top: 22px; }
.special-threshold-grid article,
.special-status-grid article,
.special-tax-grid article,
.special-evidence-grid article,
.special-conversion-grid article,
.special-payment-grid article,
.special-date-grid article,
.special-double-grid article,
.special-programme-grid article,
.special-risk-grid article { padding: 21px; border: 1px solid var(--special-line); border-radius: 22px; background: rgba(255,255,255,.82); box-shadow: 0 12px 28px rgba(24,74,91,.05); }
.special-threshold-grid span,
.special-evidence-grid span,
.special-conversion-grid span,
.special-payment-grid span,
.special-date-grid span,
.special-double-grid span,
.special-programme-grid span,
.special-risk-grid span { display: inline-grid; place-items: center; min-width: 42px; height: 36px; padding: 0 10px; border-radius: 999px; color: var(--special-teal); background: rgba(12,130,123,.11); font-size: .8rem; font-weight: 900; }
.special-threshold-grid h3,
.special-status-grid h3,
.special-tax-grid h3,
.special-evidence-grid h3,
.special-conversion-grid h3,
.special-payment-grid h3,
.special-date-grid h3,
.special-double-grid h3,
.special-programme-grid h3,
.special-risk-grid h3 { margin: 16px 0 8px; font-size: 1.05rem; line-height: 1.22; }
.special-threshold-grid p,
.special-status-grid p,
.special-tax-grid p,
.special-evidence-grid p,
.special-conversion-grid p,
.special-payment-grid p,
.special-date-grid p,
.special-double-grid p,
.special-programme-grid p,
.special-risk-grid p { margin: 0; line-height: 1.5; }
.special-status-grid article { display: grid; grid-template-columns: 50px minmax(0,1fr); column-gap: 15px; align-items: start; }
.special-status-grid span,
.special-tax-grid > article > span { display: grid; place-items: center; width: 44px; height: 44px; border-radius: 50%; font-size: 1.25rem; font-weight: 900; }
.special-status-grid h3,
.special-status-grid p { grid-column: 2; }
.special-status-grid .is-warning { border-color: rgba(181,95,73,.24); background: rgba(255,244,239,.86); }
.special-status-grid .is-warning span { color: var(--special-red); background: rgba(181,95,73,.13); }
.special-status-grid .is-ok { border-color: rgba(92,150,59,.26); background: rgba(240,249,236,.86); }
.special-status-grid .is-ok span { color: var(--special-green-dark); background: rgba(92,150,59,.14); }

.special-check-list { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); gap: 10px; margin-top: 22px; }
.special-check-list p { position: relative; margin: 0; padding: 14px 15px 14px 45px; border: 1px solid var(--special-line); border-radius: 16px; background: rgba(255,255,255,.74); line-height: 1.42; }
.special-check-list p::before { content: "✓"; position: absolute; left: 14px; top: 13px; display: grid; place-items: center; width: 23px; height: 23px; border-radius: 50%; color: var(--special-green-dark); background: rgba(92,150,59,.13); font-weight: 900; }
.special-evidence-grid { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); gap: 12px; margin-top: 22px; }
.special-evidence-grid article:last-child { grid-column: 1 / -1; }

/* Number list */
.special-number-list { display: grid; gap: 12px; margin: 24px 0 0; padding: 0; list-style: none; }
.special-number-list li { display: grid; grid-template-columns: 48px minmax(0,1fr); gap: 14px; align-items: start; padding: 15px 17px; border: 1px solid var(--special-line); border-radius: 18px; background: rgba(255,255,255,.78); }
.special-number-list span { display: grid; place-items: center; width: 42px; height: 42px; border-radius: 50%; color: var(--special-teal); background: rgba(12,130,123,.11); font-weight: 900; }
.special-number-list strong { color: var(--special-ink); }
.special-number-list p { margin: 4px 0 0; line-height: 1.45; }

/* Conversion and payments */
.special-conversion-grid { display: grid; grid-template-columns: repeat(5,minmax(0,1fr)); gap: 15px; }
.special-payment-grid { display: grid; grid-template-columns: repeat(4,minmax(0,1fr)); gap: 15px; }
.special-payment-grid article { text-align: center; }
.special-payment-grid span { margin: 0 auto; }

/* Taxes */
.special-tax-grid article { position: relative; padding-left: 76px; }
.special-tax-grid > article > span { position: absolute; left: 20px; top: 20px; }
.special-tax-grid .is-ok { border-color: rgba(92,150,59,.26); background: rgba(240,249,236,.86); }
.special-tax-grid .is-ok > span { color: var(--special-green-dark); background: rgba(92,150,59,.14); }
.special-tax-grid .is-stop { border-color: rgba(181,95,73,.24); background: rgba(255,244,239,.86); }
.special-tax-grid .is-stop > span { color: var(--special-red); background: rgba(181,95,73,.13); }
.special-tax-grid h3 { margin-top: 0; }
.special-tax-grid ul { margin: 12px 0 0; padding-left: 20px; line-height: 1.55; }

/* Dates, double funding, programme cases */
.special-date-grid { display: grid; grid-template-columns: repeat(5,minmax(0,1fr)); gap: 14px; }
.special-date-grid article { position: relative; text-align: center; }
.special-date-grid article:not(:last-child)::after { content: "→"; position: absolute; right: -20px; top: 50%; z-index: 2; transform: translateY(-50%); color: var(--special-teal); font-weight: 900; }
.special-double-grid { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); gap: 12px; margin-top: 22px; }
.special-double-grid article:last-child { grid-column: 1 / -1; }
.special-programme-grid { display: grid; grid-template-columns: repeat(5,minmax(0,1fr)); gap: 15px; }

/* Audit trail */
.special-trail-grid { display: grid; grid-template-columns: repeat(9,minmax(0,1fr)); gap: 9px; margin: 0; padding: 0; list-style: none; }
.special-trail-grid li { position: relative; min-height: 104px; display: grid; align-content: center; justify-items: center; padding: 13px 9px; border: 1px solid var(--special-line); border-radius: 18px; background: rgba(255,255,255,.82); text-align: center; }
.special-trail-grid li:not(:last-child)::after { content: "→"; position: absolute; right: -14px; color: var(--special-teal); font-weight: 900; }
.special-trail-grid span { color: var(--special-teal); font-size: .78rem; font-weight: 900; }
.special-trail-grid strong { margin-top: 5px; color: var(--special-ink); font-size: .84rem; line-height: 1.3; }

/* Risks and readiness */
.special-risk-grid { display: grid; grid-template-columns: repeat(4,minmax(0,1fr)); gap: 15px; }
.special-risk-grid article { border-color: rgba(181,95,73,.2); background: radial-gradient(circle at 88% 12%, rgba(249,222,214,.58), transparent 34%), rgba(255,255,255,.86); }
.special-risk-grid span { color: var(--special-red); background: rgba(181,95,73,.1); }
.special-ready-grid { display: grid; grid-template-columns: repeat(3,minmax(0,1fr)); gap: 13px; margin: 0; padding: 0; list-style: none; }
.special-ready-grid li { position: relative; min-height: 76px; display: flex; align-items: center; padding: 15px 17px 15px 54px; border: 1px solid rgba(92,150,59,.26); border-radius: 19px; background: rgba(255,255,255,.86); color: #174765; font-size: .9rem; font-weight: 800; line-height: 1.35; }
.special-ready-grid li::before { content: "✓"; position: absolute; left: 16px; top: 50%; transform: translateY(-50%); display: grid; place-items: center; width: 28px; height: 28px; border-radius: 50%; color: var(--special-green-dark); background: rgba(92,150,59,.14); font-weight: 900; }
.special-next-links { display: grid; grid-template-columns: repeat(3,minmax(0,1fr)); gap: 16px; margin-top: 28px; }
.special-next-links a { display: grid; grid-template-columns: auto minmax(0,1fr) auto; gap: 13px; align-items: center; min-height: 86px; padding: 17px 19px; border: 1px solid rgba(23,111,152,.22); border-radius: 21px; background: rgba(255,255,255,.86); color: var(--special-ink); box-shadow: 0 12px 30px rgba(24,74,91,.06); transition: transform .18s ease, box-shadow .18s ease; }
.special-next-links a:hover { transform: translateY(-3px); box-shadow: 0 18px 38px rgba(24,74,91,.1); }
.special-next-links span { display: grid; place-items: center; min-width: 42px; height: 34px; padding: 0 9px; border-radius: 999px; color: var(--special-teal); background: rgba(12,130,123,.1); font-size: .78rem; font-weight: 900; }
.special-next-links strong { font-size: .94rem; line-height: 1.28; }
.special-next-links em { color: #0b5c8c; font-size: 1.25rem; font-style: normal; font-weight: 900; }
.special-bottom-back { display: flex; justify-content: center; margin-top: 34px; }
.special-bottom-back a { display: inline-flex; align-items: center; justify-content: center; min-height: 46px; padding: 0 21px; border: 1px solid rgba(23,111,152,.28); border-radius: 999px; background: rgba(255,255,255,.88); color: #0b5c8c; font-weight: 900; box-shadow: 0 10px 24px rgba(24,74,91,.06); }

/* Responsive */
@media (max-width: 1240px) {
  .special-hero-grid,
  .special-split,
  .special-split--visual-left { grid-template-columns: 1fr; }
  .special-hero-copy { max-width: 920px; }
  .special-hero-visual,
  .special-framed-visual { max-width: 980px; margin-left: auto; margin-right: auto; }
  .special-split--visual-left .special-framed-visual { order: 2; }
  .special-split--visual-left .special-copy { order: 1; }
  .special-heading { grid-template-columns: 1fr; gap: 14px; }
  .special-rule-line { grid-template-columns: repeat(3,minmax(0,1fr)); row-gap: 24px; }
  .special-rule-line li:nth-child(3)::after { display: none; }
  .special-conversion-grid,
  .special-programme-grid { grid-template-columns: repeat(3,minmax(0,1fr)); }
  .special-date-grid { grid-template-columns: repeat(3,minmax(0,1fr)); row-gap: 24px; }
  .special-date-grid article:nth-child(3)::after { display: none; }
  .special-trail-grid { grid-template-columns: repeat(5,minmax(0,1fr)); row-gap: 18px; }
  .special-trail-grid li:nth-child(5)::after { display: none; }
  .special-risk-grid { grid-template-columns: repeat(3,minmax(0,1fr)); }
}

@media (max-width: 900px) {
  .special-shell { width: min(100% - 40px, 760px); }
  .special-section { padding: 56px 0; }
  .special-hero { padding-top: 44px; }
  .special-hero-copy h1 { font-size: clamp(2.55rem,9.5vw,3.9rem); }
  .special-quick-links,
  .special-threshold-grid,
  .special-status-grid,
  .special-tax-grid,
  .special-check-list,
  .special-evidence-grid,
  .special-double-grid,
  .special-ready-grid,
  .special-next-links { grid-template-columns: 1fr; }
  .special-evidence-grid article:last-child,
  .special-double-grid article:last-child { grid-column: auto; }
  .special-rule-line,
  .special-payment-grid,
  .special-date-grid { grid-template-columns: repeat(2,minmax(0,1fr)); }
  .special-rule-line li:nth-child(3)::after { display: block; }
  .special-rule-line li:nth-child(even)::after,
  .special-date-grid article:nth-child(even)::after { display: none; }
  .special-conversion-grid,
  .special-programme-grid,
  .special-risk-grid { grid-template-columns: repeat(2,minmax(0,1fr)); }
  .special-trail-grid { grid-template-columns: repeat(3,minmax(0,1fr)); }
  .special-trail-grid li:nth-child(5)::after { display: block; }
  .special-trail-grid li:nth-child(3n)::after { display: none; }
}

@media (max-width: 560px) {
  .special-shell { width: calc(100% - 28px); }
  .special-hero-note { grid-template-columns: 40px minmax(0,1fr); }
  .special-rule-line,
  .special-payment-grid,
  .special-date-grid,
  .special-conversion-grid,
  .special-programme-grid,
  .special-risk-grid,
  .special-trail-grid { grid-template-columns: 1fr; }
  .special-rule-line li::after,
  .special-date-grid article::after,
  .special-trail-grid li::after { display: none !important; }
  .special-status-grid article { grid-template-columns: 44px minmax(0,1fr); }
  .special-tax-grid article { padding-left: 64px; }
  .special-framed-visual,
  .special-wide-visual,
  .special-hero-visual { padding: 7px; border-radius: 22px; }
  .special-framed-visual img,
  .special-wide-visual img,
  .special-hero-visual img { border-radius: 16px; }
  .special-heading h2,
  .special-copy h2 { font-size: clamp(2.05rem,10vw,2.8rem); }
}

@media (prefers-reduced-motion: reduce) {
  .special-cases-page * { scroll-behavior: auto !important; }
  .special-quick-links a,
  .special-next-links a { transition: none; }
}