@charset "utf-8";

a:link {text-decoration:none; font-weight:normal; }
a:link {font-style:normal; text-decoration:none; color:#000000}
a:visited {font-style:normal; text-decoration:none; color:#000000}
a:hover {font-style:normal; text-decoration:underline; color:000000}
a:active {font-style:normal; text-decoration:none;color:#000000}


/* Desktops and laptops ----------- */
@media only screen
and (min-width :800px) {

html{

background-color: #e5e5e5;
margin: 0;
padding: 0;

border-top-left-radius: 25px;

}


body{

}


#webseite2 {

background-image: url(pics/steuerhinterziehung-strafe.png);
background-repeat: repeat-y;
background-position: right;
border-bottom-left-radius: 25px;
border-bottom-right-radius: 25px;

}

#webseite {

margin: auto;
width: 800px;

border-top-left-radius: 25px;

background-image: url(pics/steuerfahndung-steuerhinterziehung.png);
background-repeat: repeat-y;
background-position: left;

background-color: #ffffff;

box-shadow: 2px 2px 10px #666;
font-family:arial, sans-serif;
border-bottom-left-radius: 25px;
border-bottom-right-radius: 25px;
position: relative;

}



#header {

height: 140px;
width: 800px;
background-color: #660000;
font-family: arial, sans-serif;
font-size: 40px;
color: white;
margin: 0;
padding: 0;
border-top-left-radius: 25px;
text-align: center;

}


#header img {

float: right;
margin-top: 20px;
margin-right: 10px;
}




#navigation {

	background-color: #660000;
	font-family:arial, sans-serif;
	font-weight: bold;
	font-size:15px;
	width: 800px;
	height: 40px;
	color: white;



}


#navigation ul{

	margin-top: 0px;
	margin-bottom: 0px;
	margin-left: 240px;

padding-left: 0px;
padding-right: 0px;
padding-bottom: 0px;
padding-top: 7px;

	list-style:none;


}	


#navigation ul li{
	display: inline;
	margin-left: 1px;
	margin-right: 1px;

	
}	


#navigation li a{

	color: white;
font-weight: bold;

}


#navigation li a:hover, #navi li{

}


#navigation span {

white-space: nowrap;

}






#navbar {
border-top-left-radius: 25px;
float: left;
width: 200px;
background-color: #660000;

}


#navbar img {
margin-top: 20px;
float:right;

}


#navbar table {

clear: both;
margin-top: 300px;

}


#navbar table thead tr td{

font-size: 16px;
font-weight: bold;
text-align: center;
background-color: #999;

}


#navbar table, td {

border-collapse: collapse;

border-color: #white;
border-style: solid;
border-top-width: 0px;       
border-right-width: 0px;     
border-bottom-width: 3px;   
border-left-width: 0px;      


}


#navbar table tr td {


width: 180px;
padding-left: 10px;
padding-right: 10px;
padding-top: 3px;
padding-bottom: 3px;
background-color: #66100E;
font-size: 14px;
font-weight: normal;
color: white;
}


#navbar a {

color: white;

}

#navbar a:hover {


}

#content {
margin-top: -16px;
margin-left: 200px;
padding-right: 30px;
padding-left: 30px;
background-image: url(pics/steuerhinterziehung-infoseite.png);
background-repeat:no-repeat;
background-position: 0px 0px;

}


#content h1 {

color: #66100E;
font-size: 24px;
font-weight: bold;
padding-top: 20px;
margin-bottom: -15px;
}


#content h2 {

color: #000000;
font-size: 18px;
font-weight: bold;
margin-bottom: 25px;

}


#content h3 {
      
      margin-top: 25px;
      margin-right: 25px;
      margin-bottom: -5px;
      color: black;
      font-family: Arial, Helvetica, sans-serif;
      font-size: 16px;
      font-weight: bold;

}


#content h3 a:hover {

	text-decoration: none;

}


.arrowup {


float: right;
border: 0px;

}


#content hr{

	background-color: #888888;  /* Farbe für Opera und Firefox */
	color: #888888; /* Farbe für Internet Explorer (IE) */
	border: 0;
	height: 1px;
	margin-bottom: 10px;

	
}


#content p {

color: #000000;
font-size: 14px;
font-weight: normal;

margin-top: 0px;
margin-left: 0px;
margin-bottom: 10px;

text-align: justify;

}


#content ul {

color: #000000;
font-size: 14px;
font-weight: normal;
margin-right: 120px;
margin-top: 0px;
margin-left: 50px;
margin-bottom: 10px;
text-align: justify;

}

#content ul li{

margin-bottom: 7px;

}


#content table {

font-size: 14px;
border-collapse: collapse;
margin-top: 15px;
margin-bottom: 15px;
margin-left: auto;
margin-right: auto;

}


#content table td {

border: 1px solid;
padding: 5px;
text-align: center;

}


.oberezeile {

background-color: #66100E;
color: white;
font-weight: bold;

}


#footer {

height: 50px;
background-color: #660000;
font-family: arial, sans-serif;
font-size: 12px;
color: white;
text-align: center;
border-bottom-left-radius: 25px;
border-bottom-right-radius: 25px;

}

#footer p {

padding-top: 15px;
text-align: center;

}

#footer p a {
color: white;
}

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


/* Smartphones und Tablets (portrait and landscape) ----------- */
@media only screen
and (min-width : 320px)
and (max-width : 799px) {
	
#navbar img {
height: 150px;
float: left;
}

#navbar table {
display:none;
}

#header{
display: none;
}	
	

#navigation {

	background-color: #660000;
	font-family:arial, sans-serif;
	font-weight: bold;
	font-size:12px;
	/*width: 800px;*/
	min-height: 60px;
	color: white;



}


#navigation ul{

	margin-top: 0px;
	margin-bottom: 0px;
	
padding-left: 0px;
padding-right: 0px;
padding-bottom: 0px;
padding-top: 7px;

	list-style:none;


}	


#navigation ul li{
	display: inline;
	margin-left: 1px;
	margin-right: 1px;

	
}	


#navigation li a{

	color: white;
font-weight: bold;

}


#navigation li a:hover, #navi li{

}

#content h1 {

color: #66100E;
font-size: 20px;
font-weight: bold;
padding-top: 20px;

}


#content h2 {

color: #000000;
font-size: 14px;
font-weight: bold;
margin-bottom: 25px;

}


#content h3 a {
      
      color: black;
      font-family: Arial, Helvetica, sans-serif;
      font-size: 14px;
      font-weight: bold;

}

.arrowup {
display: none;
}


	
}