/* ContraCORE · KDV İadesi Bilgi Merkezi
   sistem.css + sayfa.css üstüne biner. Ana sayfayla aynı dil: koyu sayfa başı,
   açık içerik, Helvetica başlıklar, tek altın vurgu. Bu sayfalarda animasyon yoktur. */

/* ── Sayfa başı: tam genişlikte koyu bant ──────────────────────────────── */
.bm-bas, .hub-bas { position: relative; z-index: 0; padding: calc(var(--nav-h) + clamp(40px, 6vh, 86px)) 0 clamp(40px, 6vh, 76px); color: var(--white); }
.bm-bas::before, .hub-bas::before { content: ""; position: absolute; left: 50%; transform: translateX(-50%); width: 100vw; top: 0; bottom: 0; background: var(--ink); z-index: -1; }
.bm-bas h1, .hub-bas h1 { font-family: var(--helv); font-weight: 400; font-size: clamp(34px, 4.6vw, 74px); line-height: 1; letter-spacing: -.035em; max-width: 22ch; margin-top: 14px; }
.bm-bas .kod, .hub-bas .kod { font-family: var(--mono); font-size: 12px; letter-spacing: .16em; text-transform: uppercase; color: var(--gold); }
.bm-ozet { margin-top: 18px; font-size: clamp(17px, 1.4vw, 21px); line-height: 1.5; color: var(--muted-d); max-width: 64ch; }
.bm-meta { display: flex; flex-wrap: wrap; gap: 6px 22px; margin-top: 18px; font-family: var(--mono); font-size: 12px; letter-spacing: .06em; color: rgba(255,255,255,.5); }
.bm-meta a { color: rgba(255,255,255,.75); }
.kirinti ol { list-style: none; margin: 0; padding: 0; display: flex; flex-wrap: wrap; gap: 4px; font-size: 13px; color: rgba(255,255,255,.55); }
.kirinti li + li::before { content: "/"; margin: 0 8px 0 4px; color: rgba(255,255,255,.3); }
.kirinti a { color: rgba(255,255,255,.8); }
.kirinti a:hover { color: var(--white); }

/* ── Düzen: içerik + yan sütun ─────────────────────────────────────────── */
.bm-duzen { display: grid; gap: 40px; padding: clamp(44px, 6vh, 80px) 0 clamp(60px, 9vh, 120px); }
@media (min-width: 1040px) {
  .bm-duzen { grid-template-columns: minmax(0, 1fr) 320px; gap: clamp(40px, 5vw, 80px); }
  .bm-yan { position: sticky; top: calc(var(--nav-h) + 20px); align-self: start; max-height: calc(100vh - var(--nav-h) - 44px); overflow: auto; }
}
.bm-icerik { min-width: 0; max-width: 72ch; }
.bm-yan { display: grid; gap: 22px; align-content: start; }

/* ── Makale tipografisi ────────────────────────────────────────────────── */
.bm-icerik p, .bm-icerik li, .bm-icerik dd { font-size: 18px; line-height: 1.68; color: #2a3146; }
.bm-icerik > p:first-of-type { font-size: 20px; line-height: 1.6; color: var(--navy); }
.bm-icerik h2 { font-family: var(--helv); font-weight: 400; font-size: clamp(27px, 3vw, 42px); line-height: 1.06; letter-spacing: -.03em;
  margin: 1.9em 0 .5em; padding-top: .55em; border-top: 1px solid var(--line-l); color: var(--navy); }
.bm-icerik h3 { font-family: var(--helv); font-weight: 400; font-size: clamp(21px, 2.1vw, 28px); line-height: 1.16; letter-spacing: -.025em; margin: 1.6em 0 .4em; color: var(--navy); }
.bm-icerik h4 { font-family: var(--mono); font-size: 12px; letter-spacing: .14em; text-transform: uppercase; color: var(--muted-l); margin: 2em 0 .6em; }
.bm-icerik p + p, .bm-icerik ul, .bm-icerik ol, .bm-icerik dl, .bm-icerik table { margin-top: 1.1em; }
.bm-icerik ul, .bm-icerik ol { padding-left: 1.3em; }
.bm-icerik li + li { margin-top: .5em; }
.bm-icerik li::marker { color: var(--gold); }
.bm-icerik a { color: var(--navy); text-decoration: underline; text-underline-offset: 3px; text-decoration-color: var(--gold); }
.bm-icerik a:hover { text-decoration-thickness: 2px; }
.bm-icerik strong, .bm-icerik b { font-weight: 600; }
.bm-icerik blockquote { margin: 1.4em 0; padding-left: 20px; border-left: 2px solid var(--gold); color: var(--muted-l); }
.bm-icerik table { width: 100%; border-collapse: collapse; font-size: 16px; }
.bm-icerik th, .bm-icerik td { text-align: left; padding: 14px 16px; border-bottom: 1px solid var(--line-l); vertical-align: top; }
.bm-icerik thead th { font-family: var(--mono); font-size: 11px; letter-spacing: .1em; text-transform: uppercase; color: var(--muted-l); font-weight: 500; }
.bm-icerik figure { margin: 1.6em 0; }
.bm-icerik img { border-radius: var(--r); }
.bm-icerik hr { margin: 2.4em 0; border: 0; border-top: 1px solid var(--line-l); }
.bm-icerik code { font-family: var(--mono); font-size: .92em; background: var(--mist-2); padding: 2px 6px; border-radius: 6px; }

/* ── İçerik kutuları ───────────────────────────────────────────────────── */
.kutu { margin: 1.8em 0; padding: 26px 28px; border-radius: var(--r); background: var(--mist-2); border-left: 2px solid var(--line-l); }
.kutu-baslik { font-family: var(--mono); font-size: 12px; letter-spacing: .13em; text-transform: uppercase; color: var(--muted-l); margin-bottom: 10px; }
.kutu-mevzuat { border-left-color: var(--navy); }
.kutu-ornek { border-left-color: var(--gold); }
.kutu-uygulama { border-left-color: var(--green); }
.kutu-gecmis { background: var(--mist); border-left-color: var(--line-l); }
.ymyl { margin-top: 2.4em; padding-top: 18px; border-top: 1px solid var(--line-l); font-size: 14px; color: var(--muted-l); }
.surec { counter-reset: s; display: grid; gap: 1px; background: var(--line-l); border-radius: var(--r); overflow: hidden; margin: 1.6em 0; padding: 0; list-style: none; }
.surec > li { background: var(--mist); padding: 20px 24px; display: grid; grid-template-columns: 34px 1fr; gap: 14px; align-items: baseline; }
.surec > li::before { counter-increment: s; content: counter(s, decimal-leading-zero); font-family: var(--mono); font-size: 12px; color: var(--gold); }
.kaynak-not { font-size: 14px; color: var(--muted-l); }

/* ── Yan sütun ─────────────────────────────────────────────────────────── */
.yan-kutu { padding: 24px 26px; border-radius: var(--r); background: var(--mist-2); display: grid; gap: 12px; }
.yan-baslik { font-family: var(--mono); font-size: 11px; letter-spacing: .14em; text-transform: uppercase; color: var(--muted-l); }
.yan-kutu ul, .yan-kutu ol { list-style: none; margin: 0; padding: 0; display: grid; gap: 9px; font-size: 15px; }
.yan-kutu a { color: var(--navy); }
.yan-kutu a:hover { text-decoration: underline; text-underline-offset: 3px; text-decoration-color: var(--gold); }
.icindekiler ol { counter-reset: i; }
.icindekiler li.alt { padding-left: 14px; font-size: 14px; color: var(--muted-l); }
.yan-cta { background: var(--ink); color: var(--white); }
.yan-cta .yan-baslik { color: rgba(255,255,255,.5); }
.yan-cta p { font-size: 15px; color: var(--muted-d); }
.yan-cta a { color: var(--white); }
.yan-sablon { border: 1px solid var(--line-l); background: #fff; }
.sablon-indir { margin: 1.8em 0; padding: 26px 28px; border-radius: var(--r); background: var(--ink); color: var(--white); display: grid; gap: 12px; }
.sablon-indir p { color: var(--muted-d); font-size: 16px; }
.sablon-indir a { color: var(--white); }

/* ── Hub sayfaları ─────────────────────────────────────────────────────── */
.hub-govde { padding: clamp(44px, 6vh, 80px) 0 clamp(60px, 9vh, 120px); display: grid; gap: clamp(36px, 5vh, 66px); }
.hub-grup-bas { display: flex; align-items: baseline; justify-content: space-between; gap: 20px; margin-bottom: 18px; }
.hub-grup-bas h2 { font-family: var(--mono); font-size: 12px; font-weight: 500; letter-spacing: .16em; text-transform: uppercase; color: var(--muted-l); }
.hub-grup-bas p { font-family: var(--mono); font-size: 11px; letter-spacing: .12em; text-transform: uppercase; color: #5b6275; text-align: right; }
.hub-kartlar { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 1px; background: var(--line-l); border-radius: var(--r); overflow: hidden; }
.hub-kartlar { list-style: none; padding: 0; margin: 0; }
.hub-kartlar > li { background: var(--mist); transition: background .25s; }
.hub-kartlar > li > a { display: grid; gap: 8px; align-content: start; padding: 26px 28px; height: 100%; }
.hub-kartlar > li > a > b { font-family: var(--display); font-size: 19px; font-weight: 500; letter-spacing: -.02em; color: var(--navy); }
.hub-kartlar > li > a > span { font-size: 15px; line-height: 1.5; color: var(--muted-l); }
.hub-kartlar > li > a { text-decoration: none; }
.hub-kartlar > li:hover { background: #fff; }
.hub-kartlar h3, .hub-kartlar .kutu-baslik { font-family: var(--display); font-size: 19px; font-weight: 500; letter-spacing: -.02em; text-transform: none; color: var(--navy); margin: 0; }
.hub-kartlar p { font-size: 15px; line-height: 1.5; color: var(--muted-l); }
.bm-arama { display: flex; gap: 10px; margin-top: 22px; max-width: 520px; }
.bm-arama input { flex: 1; padding: 14px 16px; border: 1px solid rgba(255,255,255,.2); border-radius: var(--r); background: rgba(255,255,255,.06); color: #fff; font: inherit; }
.bm-arama input::placeholder { color: rgba(255,255,255,.45); }
.bm-sonuc { margin-top: 14px; font-size: 15px; color: var(--muted-d); }

@media (max-width: 900px) {
  .hub-kartlar { grid-template-columns: minmax(0, 1fr); }
  .bm-icerik p, .bm-icerik li, .bm-icerik dd { font-size: 17px; }
}

/* Telefonda künye ve tablo başlıkları okunur ölçüye çıkar */
@media (max-width: 767px) {
  .bm-icerik thead th, .yan-baslik, .hub-grup-bas p { font-size: 12.5px; letter-spacing: .1em; }
}