* {  margin:0;
     padding:0;
     border:0 none;
  }

body {
     text-align:center; /* horizontales Zentrieren für IE5 */
     font-family:verdana, arial, helvetica, sans-serif;
     font-size:100.01%; /* Vermeidung von Rundungsfehlern */
     background-color:#fff;
     color:#000;
     padding-top:2em;
     }

#wrapper {
     width:50em;
     margin:0 auto; /* horizontales Zentrieren für richtige Browser */
     text-align:left;
     background:#fff url('http://www.taxjustice.net/cms/upload/bilder/linievert.gif') 4px 0% repeat-y;
     }

#header {

     text-align:center; /* Zentrieren des Logos für IE5 */
     background:#fff url('http://www.taxjustice.net/cms/upload/bilder/liniequer.gif') 0 45px repeat-x;
     margin-left:4px; /* damit Linie richtig anfängt */
     }

#logo {
     background:url('http://www.taxjustice.net/cms/upload/bilder/linievert2.gif') 0 45px no-repeat;
     }

#servicenav {
     float:right;
     padding-top:45px;
     width:15em;
     margin-left:-15em;
     }

#servicenav ul {
     list-style-type:none;
     font-size:80%;
     line-height:1.3;
     text-align:right;
     }

#servicenav li {
    display:inline;
    vertical-align:middle;
    text-align:center;
    background:url('http://www.taxjustice.net/cms/upload/bilder/linievert.gif') top right repeat-y;
    }


#servicenav li a {
    text-decoration:none;
    color:#252525;
    padding:0 0.5em;
    }

/* nur für IE ohne IE Mac */
* html  #servicenav li a { 
    width:1em; /* damit kapiert der IE5 das padding */
    }
/* Ende nur IE */


#servicenav li a:hover {
color:#f00;
}

#servicenav .aktiv {
color:#f00;
padding: 0 .5em;
background:url('http://www.taxjustice.net/cms/upload/bilder/linievert.gif') top right repeat-y;
text-decoration: underline;
}

*html #servicenav .aktiv {
background: none;
}


/*---------------Zeile3---------------------------------------------------*/

#search {
clear:both;
}

#search {
background-color: #E6E6E6;
float:left;
width: 22.25em;
text-align: left;
font-size: 75%;
padding:.25em;
margin: 1em 0 1em 16.25em;
}

* html #search {
margin: 1em 0 1em 8em;
width: 22.25em;
}

#search form {
width:25em; /* IE5 Mac*/
}


/* ohne IE5 Mac \*/
#search form {
width:auto;
height:17px;
}
/* */

#search form label {
vertical-align:middle;
text-align:left;
color:#f00;
font-weight: bold;
padding: 0 0 .1em .5em;
}

#search input {
font-size:.9em;
vertical-align:middle;
}

#search form #suchfeld {
width: 15em;
height: 1.4em;
background-color: #fff;
color: #000;
padding:.1em .25em;
vertical-align:middle;
font-size: .9em;
}

* html #search form #suchfeld {
width: 15em;
}

#search form #submit {
height:14px;
vertical-align:middle;
background-color: #fff;
color: #000;
font-weight: bold;
font-size: .9em;
margin-right:.5em;
}



#subscribe {
text-align: right;
float:right;
width: 26em;
background-color: #E6E6E6;
font-size: 75%;
padding: .25em;
margin: 1em .5em 1em 0;
}

* html #subscribe {
margin: 1em .25em 1em .25em;
}

/*
#subscribe form {
width:25em; /* IE5 Mac*/
/*margin-top:3.75em;*/
/*padding-bottom: .4em;
padding-top: .15em;
padding-right: 1em;*/
}
*/

/* ohne IE5 Mac \*/
#subscribe form {
width:auto;
height:17px;
}
/* */

#subscribe form label {
vertical-align:middle;
text-align:left;
color:#f00;
font-weight: bold;
padding: 0 0 .1em 0;
/*padding-left: 8.75em;*/
}

#subscribe input {
vertical-align:middle;
}

#subscribe form #subscribefeld {
width: 15em;
height:1.4em;
background-color: #fff;
color: #000;
/*padding: .25em 1.6em .25em 0;*/
padding: .1em .1em .1em 0.25em;
vertical-align:middle;
font-size: .9em;
/*margin-right: .1em;*/
}


/*
#search form #suchfeld {
width: 15em;
height: 1.4em;
background-color: #fff;
color: #000;
padding:.1em .25em;
vertical-align:middle;
font-size: .9em;
}
*/



#subscribe form #submit2 {
height:14px;
vertical-align:middle;
background-color: #fff;
color: #000;
font-weight: bold;
font-size: .9em;
/*padding-left:.3em;*/
/*padding-right:.4em;*/
margin-right:.5em;
}

/*----------------------------------Breadcrumb--------------------------------*/

#breadcrumb {
clear:both;
    background:transparent url('http://www.taxjustice.net/cms/upload/bilder/breadcrumb.gif') 100% 50% no-repeat;/* rot rechts */
    margin-left:12.25em;
    }

#breadcrumb ul {

   list-style-type:none;
   margin-right:7px;
   text-align: center;
   background:url('http://www.taxjustice.net/cms/upload/bilder/breadcrumb2.gif') 0 50% no-repeat; /* Doppelquerlinie */
   }

#breadcrumb li {
   display:inline;
   font-size:60%;
   line-height:20px;
   vertical-align:middle;
   }

#breadcrumb li a {
   display:inline;
   line-height:20px;
   /*color:#333;*/
   color:#252525;
   }

#breadcrumb li a:hover {
   color:#666;
   text-decoration:none;
   }

/*-----------------------------Hauptnavigation---------------------------------*/

#mainnav {
    float:left;
    width:12em;
    margin-bottom:5em; /* Abstand zu footer bei wenig Inhalt */
    background:url('http://www.taxjustice.net/cms/upload/bilder/linievert.gif') right top repeat-y;
    }

#mainnav ul {
    list-style-type:none;
    background:#fff url('http://www.taxjustice.net/cms/upload/bilder/linievert.gif') 4px 0 repeat-y;
    }
    
    
#mainnav li {
    padding-left:9px;
    background:url('http://www.taxjustice.net/cms/upload/bilder/mainnavgr.gif') 0 0.35em no-repeat;
    }
    
* html #mainnav li {
    display:inline; /* IE-eigene inline-Block-Darstellung auslösen */
    zoom:1; /* hasLayout ab IE 5.5 */
    height:1px; /* hasLayout IE 5 */
    }

#mainnav li a {
    font-size:80%;
    color:#333;
    font-weight:bold;
    display:block;
    background:#dadada url('http://www.taxjustice.net/cms/upload/bilder/liniequer.gif') left top repeat-x;
    margin-right:1px;
    text-decoration:none;
    line-height:1.6;
    padding-left:5px;
    }
    
* html #mainnav li a {
  height: 1px; /* hasLayout! */
}

#mainnav li a:hover {
    background-color:#f99;
    }

#mainnav li a.aktiv {
   background-color:#f99;
}

#mainnav li ul {
    background-image:none;
    }

#mainnav li ul li {
    padding-left:9px;
    margin-left:-5px;
    background:url('http://www.taxjustice.net/cms/upload/bilder/mainnavkl2.gif') 0 0.45em no-repeat;
    }

#mainnav li ul li a {
   color:#000;
   font-weight:normal;
   font-size:70%;
   padding-left:8px;
   }

#mainnav #paypal {
  margin-left:9px;
  line-height:20px;
  background:#fff;
}

#mainnav #paypal a {
  font-size: .7em;
  font-weight: bold;
  color: #f00;
  padding: .5em 0 0 .4em;
  text-decoration: underline;
}

#mainnav #paypal a span {
  float:left;
}

#mainnav #paypal a:hover {
  text-decoration: none;
}

#mainnav #paypal img {
  float:right;
}


/* letzte Linie im Menue - scheint nicht zu funktionieren, deshalb ausblenden*/
/*
#mainnav li.last { 
   margin-left:9px;
   background:url('http://www.taxjustice.net/cms/upload/bilder/liniequer.gif') top repeat-x;
   font-size:1px;
   line-height:1px;
   }
*/


/* schliesst IE aus; erzeugt Darstellungsfehler - Abstand */
/*#mainnav ul>li.last { 
   height:1px;
 }
*/

  
  
/*------------------------------ Textbereich ------------------------------*/

#content {
   margin-left:12em;
   padding:1em;
   /*background:url('http://www.taxjustice.net/cms/upload/bilder/linievert.gif') right repeat-y;*/
   }


/*---------------------------------News----------------------------------*/

#content #news {
float:right;
width:13.5em;
font-size:.9em;
margin: 0 -1em 1em 1em;
position:relative;
}

#content #newsP1, 
#content #newsP2,
#content #newsP3,
#content #newsP4 {
font-size:.9em;
/*padding: .25em .75em;*/
padding: 0 .75em .25em .75em;
margin:.25em .25em .5em .25em;
}

#content #newsP1, #content #newsP3 {
background-color:#F0E0E0;
}

#content #newsP2, #content #newsP4 {
background-color:#E6E6E6;
}

#content #newsP1 h3.news,
#content #newsP2 h3.news,
#content #newsP3 h3.news,
#content #newsP4 h3.news {
   color:#f00;
   font-size:.9em;
   font-weight:bold;
   margin: 0; 
   padding: 0;
}


#content #newsP1 ul, 
#content #newsP2 ul,
#content #newsP3 ul,
#content #newsP4 ul {
   list-style-type:none;
   margin:0;
   padding:0;
   }

#content #newsP1 ul li, 
#content #newsP2 ul li,
#content #newsP3 ul li,
#content #newsP4 ul li {
    background-color:#fff;
    list-style-type:none;
    padding:.5em;
    margin-bottom:.3em;
  }

/* Variante ohne Linie zw. Aufzählungspunkten:
#content #newsP2 ul, #content #newsP3 ul {
background-color: #fff;
margin:0;
list-style-type: none;
}

#content #newsP2 li, #content #newsP3 li {
padding: .5em;
margin-bottom:.5em;
}
*/

#content #newsP1 img,
#content #newsP2 img,
#content #newsP3 img,
#content #newsP4 img {
   width:150px;
   }

#content #newsP1 h2,
#content #newsP2 h2,
#content #newsP3 h2,
#content #newsP4 h2 {
   margin:0;
   }

/* \*/
* html #content #newsP1 li,
* html #content #newsP2 li,
* html #content #newsP3 li,
* html #content #newsP4 li {
    height:1px;
}
/* */


/*Hack für Auzählung ohne Linie:
*+html #content #newsP2 ul,
*+html #content #newsP3 ul {
padding-bottom:.25em;
margin-bottom:.4em;
}
 
*+html #content #newsP2 ul li,
*+html #content #newsP3 ul li {
padding-bottom:0;
*/

/* Hack für Aufzählungspunkte:
*+html #content #newsP4 ul {
list-style-type:square;
padding-left:1.2em;
}

* html #content #newsP4 ul {
list-style-type:square;
padding-left:1.2em;
padding-top:0;
}
*/



/*-------ende news----------*/


#content h1 {
   color:#f00;
   font-size:.95em;
   font-weight:bold;
   margin:0 0 1.2em;
}


#content h3 {
    font-size:.85em;
    font-weight:bold;
    margin: 2em 0 -.5em 0; 
    color: #333;
}

#content h4 {
font-size: .75em;
font-weight: bold;
margin: 1.5em 0 -.8em 0;
/*color: #933;*/
color:#8C2C2C;
}

#content h6 {
font-size: .7em;
color:#666;
font-weight: normal;
margin: 1em 0 -.5em 0;
}

#content a {
   /*color:#333;*/
   color:#252525;


   text-decoration:underline;

   }


#content a:hover {
   color:#000;
   text-decoration:none;
   }

#content p {
   color:#000;
   font-size: 0.75em;
   line-height: 1.5em;

   margin-top: 1em;
   font-weight: normal;
}

#content strong, #content li strong {
/*color: #333;*/
color: #252525;
font-size: .9em;
}

#content ul {
   list-style-type: square;
   list-style-position: outside;
   margin:.5em 0 1em 1.5em;
}

#content ol {
   margin:.5em 0 1em 1.5em;
}

#content li  {
   line-height: 1.7;
   font-size: 0.75em;
   font-weight: normal;
   margin:.2em 0;
}

#content li li {
   font-size:100%;
}

#content .lowroman li {
    list-style-type:lower-roman
}

#content .lowroman li ul li {
    list-style-type:square;
}

#content li img {
   vertical-align:bottom;
}

#content li p {
    font-size:100%
}

#content li h2 {
    font-size:100%;
    margin-left:-1.5em;
}

#content table {
    border-collapse:collapse;
    border-spacing:0; /* FF needs this - else doesnt show vert. borders before reload */
    margin:1em 0 1em 1em;
    background-color:#dadada;
    font-size:.75em;
}


#content table td, #content table th {
    border:1px solid #fff;
    padding:.3em .25em;
    vertical-align:top;
}

#content table .table-header, #content table thead {
    background-color:#f99;
    font-weight:bold;
}


#content table td {
min-width: 20em;
}



#content table col.col1{
width:40%;
}


#content table col.col2{
width:10%;
}

#content table col.col3{
width:10%;
}


#content #top {
   padding-top: 3em;
   text-align: right;
   font-size: .7em;
   }

#footer {
   clear:left;
   background-color:#fff;
   }

#footer p {
   font-size:60%;
   text-align:center;
   margin:0 4px;
   padding:0.5em 0;
   background:
url('http://www.taxjustice.net/cms/upload/bilder/liniequer.gif') top repeat-x;
   }

#footer p a {
   color:#000;
   text-decoration:underline;
   }

#footer p a:hover {
   color:#666;
   text-decoration:none;
   }


/*------------------------------ Formulare ------------------------------*/

/* ------- Newsletter -------*/

#content form {
    margin:1em 0;
    font-size:.75em;
    }

#content form input {
    border:1px solid #ccc;
    }

#content form legend {
    font-weight:bold;
    }

#content form a {
   /*background-color:#eee;*/
    text-decoration:none;
    line-height:2em;
    border:2px outset #666;
    padding:0 .5em;
    }

#content form a:active {
    border:2px inset #666;
    }


/* ------- Declaration -------*/

#formular {
overflow:auto;
}

/* für IE \*/
* html #formular {
	overflow:visible;
	height:1%;
	}
/* */

#formular div {
width: 40em;
}

#formular label {
width:15em;
float:left;
clear:left;
}

#formular br {
clear:left;
}

#formular input {
font-family:verdana, arial, helvetica, sans-serif;
font-size:1.1em;
border:1px solid #ccc;
width:20em;
padding: 0;
height:1.3em;
}


#formular select{
border:1px solid #ccc;
width:20em;
}


#formular .send {
font-family:verdana, arial, helvetica, sans-serif;
font-size: 1.1em;
width:5em;
color: #666;
background-color: #fff;
border: 2px outset #666;
padding: 0;
height:1.5em;
}