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.elementor-element.elementor-element-17661d2b:not(.elementor-motion-effects-element-type-background), .elementor-87 .elementor-element.elementor-element-17661d2b > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://fernandesdecarvalho.com.br/wp-content/uploads/2026/02/bgareas.jpg");background-position:bottom center;background-size:cover;}.elementor-87 .elementor-element.elementor-element-17661d2b::before, .elementor-87 .elementor-element.elementor-element-17661d2b > .elementor-background-video-container::before, .elementor-87 .elementor-element.elementor-element-17661d2b > .e-con-inner > .elementor-background-video-container::before, .elementor-87 .elementor-element.elementor-element-17661d2b > .elementor-background-slideshow::before, .elementor-87 .elementor-element.elementor-element-17661d2b > .e-con-inner > .elementor-background-slideshow::before, .elementor-87 .elementor-element.elementor-element-17661d2b > 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.elementor-element.elementor-element-2da89fa0{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-87 .elementor-element.elementor-element-6bc84a93{--display:flex;}.elementor-87 .elementor-element.elementor-element-6bc84a93:not(.elementor-motion-effects-element-type-background), .elementor-87 .elementor-element.elementor-element-6bc84a93 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://fernandesdecarvalho.com.br/wp-content/uploads/2026/02/direitotributariov3.jpg");background-repeat:no-repeat;background-size:contain;}.elementor-87 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.elementor-icon-list-item:after{inset-inline-end:calc(-5px/2);}.elementor-87 .elementor-element.elementor-element-65165ff .elementor-icon-list-icon i{color:#BF5F36;transition:color 0.3s;}.elementor-87 .elementor-element.elementor-element-65165ff .elementor-icon-list-icon svg{fill:#BF5F36;transition:fill 0.3s;}.elementor-87 .elementor-element.elementor-element-65165ff .elementor-icon-list-icon{padding-inline-end:0px;}.elementor-87 .elementor-element.elementor-element-65165ff .elementor-icon-list-item > .elementor-icon-list-text, .elementor-87 .elementor-element.elementor-element-65165ff .elementor-icon-list-item > a{font-family:"Open Sans", Sans-serif;font-size:15px;}.elementor-87 .elementor-element.elementor-element-65165ff .elementor-icon-list-text{color:#212121;transition:color 0.3s;}.elementor-87 .elementor-element.elementor-element-35109910{--display:flex;}.elementor-87 .elementor-element.elementor-element-250e7a7d{width:var( --container-widget-width, 500px 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.elementor-element.elementor-element-77694ba4{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-87 .elementor-element.elementor-element-3c9cb146{--display:flex;--justify-content:center;--align-items:flex-end;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--gap:15px 15px;--row-gap:15px;--column-gap:15px;--overlay-opacity:0.5;--padding-top:30px;--padding-bottom:30px;--padding-left:0px;--padding-right:50px;}.elementor-87 .elementor-element.elementor-element-3c9cb146:not(.elementor-motion-effects-element-type-background), .elementor-87 .elementor-element.elementor-element-3c9cb146 > 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.elementor-icon-list-item:not(:last-child){padding-block-end:calc(5px/2);}.elementor-87 .elementor-element.elementor-element-d6ea713 .elementor-icon-list-items:not(.elementor-inline-items) .elementor-icon-list-item:not(:first-child){margin-block-start:calc(5px/2);}.elementor-87 .elementor-element.elementor-element-d6ea713 .elementor-icon-list-items.elementor-inline-items .elementor-icon-list-item{margin-inline:calc(5px/2);}.elementor-87 .elementor-element.elementor-element-d6ea713 .elementor-icon-list-items.elementor-inline-items{margin-inline:calc(-5px/2);}.elementor-87 .elementor-element.elementor-element-d6ea713 .elementor-icon-list-items.elementor-inline-items .elementor-icon-list-item:after{inset-inline-end:calc(-5px/2);}.elementor-87 .elementor-element.elementor-element-d6ea713 .elementor-icon-list-icon i{color:#FFFFFF;transition:color 0.3s;}.elementor-87 .elementor-element.elementor-element-d6ea713 .elementor-icon-list-icon svg{fill:#FFFFFF;transition:fill 0.3s;}.elementor-87 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.elementor-element.elementor-element-7bb8c5b5{width:var( --container-widget-width, 500px );max-width:500px;--container-widget-width:500px;--container-widget-flex-grow:0;font-family:"Open Sans", Sans-serif;font-size:15px;font-weight:400;color:#FFFFFF;}.elementor-87 .elementor-element.elementor-element-64a88edd{--n-accordion-title-font-size:1rem;width:var( --container-widget-width, 500px );max-width:500px;--container-widget-width:500px;--container-widget-flex-grow:0;--n-accordion-title-justify-content:space-between;--n-accordion-title-flex-grow:1;--n-accordion-title-icon-order:-1;--n-accordion-item-title-space-between:10px;--n-accordion-item-title-distance-from-content:0px;--n-accordion-border-radius:15px 15px 15px 15px;--n-accordion-title-normal-color:#FFFFFF;--n-accordion-title-hover-color:#FFFFFF;--n-accordion-title-active-color:#FFFFFF;--n-accordion-icon-size:15px;}.elementor-87 .elementor-element.elementor-element-64a88edd > .e-n-accordion > .e-n-accordion-item > .e-n-accordion-item-title{border-style:solid;border-width:1px 1px 1px 1px;border-color:#FFFFFF;}:where( .elementor-87 .elementor-element.elementor-element-64a88edd > .e-n-accordion > .e-n-accordion-item > .e-n-accordion-item-title > .e-n-accordion-item-title-header ) > .e-n-accordion-item-title-text{font-family:"Open Sans", Sans-serif;font-weight:500;}:where( .elementor-87 .elementor-element.elementor-element-64a88edd > .e-n-accordion > .e-n-accordion-item ) > .e-con{border-style:none;--border-radius:15px 15px 15px 15px;}.elementor-87 .elementor-element.elementor-element-3c8c1ce5{--spacer-size:20px;}.elementor-87 .elementor-element.elementor-element-66fcc6ac{--display:flex;}.elementor-87 .elementor-element.elementor-element-66fcc6ac:not(.elementor-motion-effects-element-type-background), .elementor-87 .elementor-element.elementor-element-66fcc6ac > .elementor-motion-effects-container > 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15px;--n-accordion-title-normal-color:#09161F;--n-accordion-icon-size:15px;}.elementor-87 .elementor-element.elementor-element-73140b16 > .e-n-accordion > .e-n-accordion-item > .e-n-accordion-item-title{border-style:solid;border-width:1px 1px 1px 1px;border-color:#BF5F36;}:where( .elementor-87 .elementor-element.elementor-element-73140b16 > .e-n-accordion > .e-n-accordion-item > .e-n-accordion-item-title > .e-n-accordion-item-title-header ) > .e-n-accordion-item-title-text{font-family:"Open Sans", Sans-serif;font-weight:500;}:where( .elementor-87 .elementor-element.elementor-element-73140b16 > .e-n-accordion > .e-n-accordion-item ) > .e-con{border-style:none;--border-radius:15px 15px 15px 15px;}.elementor-87 .elementor-element.elementor-element-73e22c2f{--spacer-size:20px;}.elementor-87 .elementor-element.elementor-element-1e8fa6ed{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-87 .elementor-element.elementor-element-50176451{--display:flex;--justify-content:center;--align-items:flex-end;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--gap:15px 15px;--row-gap:15px;--column-gap:15px;--overlay-opacity:0.5;--padding-top:30px;--padding-bottom:30px;--padding-left:0px;--padding-right:50px;}.elementor-87 .elementor-element.elementor-element-50176451:not(.elementor-motion-effects-element-type-background), .elementor-87 .elementor-element.elementor-element-50176451 > 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--container-widget-width, 416px );max-width:416px;--container-widget-width:416px;--container-widget-flex-grow:0;--e-icon-list-icon-size:12px;--e-icon-list-icon-align:left;--e-icon-list-icon-margin:0 calc(var(--e-icon-list-icon-size, 1em) * 0.25) 0 0;--icon-vertical-align:flex-start;--icon-vertical-offset:6px;}.elementor-87 .elementor-element.elementor-element-57baef7 .elementor-icon-list-items:not(.elementor-inline-items) .elementor-icon-list-item:not(:last-child){padding-block-end:calc(5px/2);}.elementor-87 .elementor-element.elementor-element-57baef7 .elementor-icon-list-items:not(.elementor-inline-items) .elementor-icon-list-item:not(:first-child){margin-block-start:calc(5px/2);}.elementor-87 .elementor-element.elementor-element-57baef7 .elementor-icon-list-items.elementor-inline-items .elementor-icon-list-item{margin-inline:calc(5px/2);}.elementor-87 .elementor-element.elementor-element-57baef7 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