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Content preview: https://www.teb.hr/ Zagreb, 10. rujna 2025. 📅 Webinar Osobni
automobili - računovodstveni i porezni aspek 8. listopada 2025. (srijeda)
od 9:30 do 13:00 | Lokacija: Online 3 boda za ovlaštene revizore*
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https://www.teb.hr/
Zagreb=2C 10. rujna 2025.
=F0=9F=93=85 Webinar
Osobni automobili - ra=C4=8Dunovodstveni i porezni aspek
8. listopada 2025. (srijeda) od 9:30 do 13:00 | Lokacija: Online
3 boda za ovla=C5=A1tene revizore*
U strukturi imovine i tro=C5=A1kova trgova=C4=8Dkih dru=C5=A1tava osobni a=
utomobili gotovo su neizbje=C5=BEna stavka. Osobni automobili imaju pone=
=C5=A1to druga=C4=8Diji (nepovoljniji) porezni tretman prilikom nabave i k=
ori=C5=A1tenja=2C u odnosu na druga sredstva dugotrajne materijalne imovin=
e. Navedeno proizlazi iz pretpostavke da ih u=C4=8Destalo koristimo i za p=
rivatne (nepoduzetni=C4=8Dke) svrhe. Cilj ovog webinara je prikazati ra=
=C4=8Dunovodstveni i porezni tretman nabave=2C kori=C5=A1tenja i prodaje s=
lu=C5=BEbenih osobnih automobila=2C koji se u poslovnim knjigama evidentir=
aju kao dugotrajna materijalna imovina=2C kada ih tuzemna trgova=C4=8Dka d=
ru=C5=A1tva nabavljaju=2C koriste i prodaju u tuzemstvu.
Program:
1. Evidentiranje nabave slu=C5=BEbenih osobnih automobila
* po=C4=8Detno priznavanje slu=C5=BEbenih osobnih automobila kao dugotrajn=
e imovine
* odbitak pretporeza kod nabave slu=C5=BEbenih osobnih automobila
* oporezivanje posebnim porezom na motorna vozila (PPMV) i primjer izra=C4=
=8Duna
* pla=C4=87anje upravne pristojbe kod nabave rabljenih osobnih automobila
* evidentiranje nabave slu=C5=BEbenih osobnih automobila u poslovnim knjig=
ama te poreznim evidencijama i prijavama
* evidentiranje nepriznatog dijela pretporeza kod nabave slu=C5=BEbenih os=
obnih automobila
* nabava slu=C5=BEbenog osobnog automobila putem financijskog leasinga kod=
mikro=2C malih i srednjih poduzetnika i dr.
2. Porezno priznavanje tro=C5=A1kova kori=C5=A1tenja slu=C5=BEbenih osobni=
h automobila
* porezno priznavanje tro=C5=A1kova kori=C5=A1tenja kod slu=C5=BEbenog oso=
bnog automobila koji se koristi isklju=C4=8Divo u slu=C5=BEbene svrhe
* porezni tretman nepriznatog dijela pretporeza kod ulaznih ra=C4=8Duna za=
tro=C5=A1kove kori=C5=A1tenja slu=C5=BEbenog osobnog automobila
* evidentiranje tro=C5=A1kova amortizacije i ostalih tro=C5=A1kova kori=C5=
=A1tenja slu=C5=BEbenog osobnog automobila (gorivo=2C servis=2C registraci=
ja=2C odr=C5=BEavanje=2C operativni leasing=2C najam i dr.)
* porezno priznavanje tro=C5=A1kova kori=C5=A1tenja kod slu=C5=BEbenog oso=
bnog automobila koji se koristi u slu=C5=BEbene i privatne svrhe
* obra=C4=8Dun PDV-a na kori=C5=A1tenje slu=C5=BEbenog osobnog automobila=
u privatne svrhe
* utvr=C4=91ivanje iznosa primitka u naravi kod kori=C5=A1tenja slu=C5=BEb=
enog osobnog automobila u privatne svrhe
3. Evidentiranje prodaje slu=C5=BEbenih osobnih automobila i oporezivanje=
PDV-om
* evidentiranje prodaje slu=C5=BEbenog osobnog automobila (prodaja u cijel=
osti amortiziranog automobila i prodaja djelomi=C4=8Dno amortiziranog auto=
mobila)
* prodaja slu=C5=BEbenih osobnih automobila oslobo=C4=91ena pla=C4=87anja=
PDV-a
* prodaja slu=C5=BEbenih osobnih automobila oporeziva PDV-om
4. Odgovori na pitanja polaznika
PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/osobni-automob=
ili-racunovodstveni-i-porezni-aspekt-3-boda-za-revizore-1/)
https://porezi.teb.hr/
Pretplatite se na TEB-ov portal POREZI!
* Pro=C4=8Di=C5=A1=C4=87eni tekstovi poreznih propisa me=C4=91usobno povez=
anih unakrsnim poveznicama!
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uprave razvrstanih u odgovaraju=C4=87e kategorije!
* Nekoliko stotina TEB-ovih poreznih =C4=8Dlanaka i pisanih mi=C5=A1ljenja=
razvrstanih u odgovaraju=C4=87e kategorije
* Pretra=C5=BEivanje sadr=C5=BEaja putem tra=C5=BEilice!
* Kontinuirano a=C5=BEuriranje i povezivanje novog sadr=C5=BEaja!
* Obavijest o svakoj promjeni sadr=C5=BEaja putem newslettera!
* Sve navedeno=E2=80=A6 i jo=C5=A1 puno toga=2C samo na jednom mjestu=2C n=
a TEB-ovom portalu POREZI!
Na TEB-ovom portalu "POREZI" (https://teb.us16.list-manage.com/track/click=
?u=3D757db808a0bdd465cfb9fd045&id=3Df5c8b4c650&e=3D21d4e8de12) besplatno i=
bez registracije mo=C5=BEete koristiti unakrsno povezane pro=C4=8Di=C5=A1=
=C4=87ene tekstove poreznih zakona i njihovih provedbenih propisa.
Uz registraciju i pretplatu=2C mo=C5=BEete dodatno koristiti i relevantna=
mi=C5=A1ljenja Sredi=C5=A1njeg ureda Porezne uprave=2C porezna mi=C5=A1lj=
enja TEB-a i veliki broj =C4=8Dlanaka i uputa poreznih stru=C4=8Dnjaka koj=
ima se poja=C5=A1njava primjena odredbi svih poreznih propisa. Svi tekstov=
i povezani su s odgovaraju=C4=87im odredbama poreznih zakona i pravilnika.
Dnevno a=C5=BEuriranje poreznih propisa i mi=C5=A1ljenja Porezne uprave=2C=
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aka i uputa=2C me=C4=91usobna unakrsna povezanost sadr=C5=BEaja portala PO=
REZI=2C te jednostavan i kvalitetan sustav pretra=C5=BEivanja sadr=C5=BEaj=
a omogu=C4=87uje brzo rje=C5=A1avanje poreznih pitanja i nedoumica.
Sve pretplatnike odmah=2C putem newslettera=2C obavje=C5=A1tavamo o svakoj=
promjeni sadr=C5=BEaja na portalu!
Pregledajte besplatno i bez registracije TEB-ov portal "POREZI" (https://t=
eb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D90f=
2241aab&e=3D21d4e8de12) =2C a za pristup njegovom cjelokupnom sadr=C5=BEaj=
u odaberite razdoblje pretplate koja Vam najvi=C5=A1e odgovara.
Registraciju i pretplatu obaviti =C4=87ete popunjavanjem Narud=C5=BEbenice=
(https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd0=
45&id=3D898ef466b3&e=3D21d4e8de12) .
Dobrodo=C5=A1li na TEB-ov portal "POREZI"!
=F0=9F=93=85 Nadolaze=C4=87i seminari i webinari
* 01.09. - 17.09.2025. =E2=80=93 SEMINARI I WEBINAR: Novi Zakon o fiskali=
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s://www.teb.hr/seminari-i-webinari/novi-zakon-o-fiskalizaciji-i-obveza-izd=
avanja-eracuna-od-112026/)
Gradovi:
Zadar 11.09.2025.
Vara=C5=BEdin 12.09.2025.
Webinar 17.09.2025.
* 11.09.2025. =E2=80=93 WEBINAR: Slu=C5=BEbena putovanja=2C terenski rad i=
naknada za odvojeni =C5=BEivot (3 boda za revizore) - detaljno ovdje (htt=
ps://www.teb.hr/seminari-i-webinari/sluzbena-putovanja-terenski-rad-i-nakn=
ada-za-odvojeni-zivot-3-boda-za-revizore/)
* 15.09. - 19.09.2025. =E2=80=93 TRENING: Specijalisti=C4=8Dki program iz=
obrazbe u podru=C4=8Dju javne nabave - detaljno ovdje (https://www.teb.hr/=
seminari-i-webinari/specijalisticki-program-izobrazbe-u-podrucju-javne-nab=
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* 15.09.2025. =E2=80=93 WEBINAR: Primjena propisa o sprje=C4=8Davanju pran=
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financiranja-terorizma-s-primjerima-iz-prakse-za-revizorska-drustva-5-bodo=
va-za-revizore-oznaka-a-1/)
* 16.09.2025. =E2=80=93 WEBINAR: Ra=C4=8Dunovodstvo proizvodnje (5 bodova=
za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/rac=
unovodstvo-proizvodnje-5-bodova-za-revizore-2/)
* 16.09. - 29.09.2025. =E2=80=93 SEMINARI I WEBINAR: Planiranje u sustavu=
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za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/pla=
niranje-u-sustavu-proracuna-za-razdoblje-od-2026-do-2028-i-druge-aktualnos=
ti-4-boda-za-revizore/)
Gradovi:
Vara=C5=BEdin 16.09.2025.
Osijek 17.09.2025.
Bjelovar 18.09.2025.
Rijeka 22.09.2025.
Zagreb 23.09.2025.
Split 25.09.2025.
Zadar 26.09.2025.
Webinar 29.09.2025.
* 24.09.2025. =E2=80=93 WEBINAR: PDV kod e-trgovine=2C posebni postupci op=
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govine-posebni-postupci-oporezivanja-i-elektronicki-sustav-oss-one-stop-sh=
op-3-boda-za-revizore/)
* 24.09.2025. =E2=80=93 WEBINAR: Naknadna ulaganja na vlastitoj i tu=C4=91=
oj dugotrajnoj imovini (2 boda za revizore) - detaljno ovdje (https://www.=
teb.hr/seminari-i-webinari/naknadna-ulaganja-na-vlastitoj-i-tudoj-dugotraj=
noj-imovini-2-boda-za-revizore/)
* 25.09.2025. =E2=80=93 WEBINAR: Predujmovi =E2=80=93 ra=C4=8Dunovodstvo=
=2C PDV i fiskalizacija (2 boda za revizore) - detaljno ovdje (https://www=
=2Eteb.hr/seminari-i-webinari/predujmovi-racunovodstvo-pdv-i-fiskalizacija-2=
-boda-za-revizore/)
* 26.09.2025. =E2=80=93 WEBINAR: Oporezivanje kapitalnih dobitaka u sustav=
u poreza na dohodak - detaljno ovdje (https://www.teb.hr/seminari-i-webina=
ri/oporezivanje-kapitalnih-dobitaka-u-sustavu-poreza-na-dohodak/)
* 29.09.2025. =E2=80=93 WEBINAR: Planiranje odgovora na kiberneti=C4=8Dke=
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ari-i-webinari/planiranje-odgovora-na-kiberneticke-incidente-4-boda-za-rev=
izore/)
* 01.10.2025. =E2=80=93 WEBINAR: Oporezivanje drugog dohotka i izvje=C5=A1=
=C4=87ivanje (2 boda za revizore) - detaljno ovdje (https://www.teb.hr/sem=
inari-i-webinari/oporezivanje-drugog-dohotka-i-izvjescivanje-2-boda-za-rev=
izore-1/)
* 03.10.2025. =E2=80=93 WEBINAR: PDV - tuzemni prijenos porezne obveze (2=
boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinar=
i/pdv-tuzemni-prijenos-porezne-obveze-2-boda-za-revizore/)
* 07.10.2025. =E2=80=93 WEBINAR: Rashodovanje=2C uni=C5=A1tenje i otpis za=
liha i dugotrajne materijalne imovine (2 boda za revizore) - detaljno ovdj=
e (https://www.teb.hr/seminari-i-webinari/rashodovanje-unistenje-i-otpis-z=
aliha-i-dugotrajne-materijalne-imovine-2-boda-za-revizore/)
* 09.10.2025. =E2=80=93 WEBINAR: Isplata dohotka strancima i dohodak rezid=
enata iz inozemstva (3 boda za revizore) - detaljno ovdje (https://www.teb=
=2Ehr/seminari-i-webinari/isplata-dohotka-strancima-i-dohodak-rezidenata-iz-=
inozemstva-3-boda-za-revizore-1/)
* 13.10.2025. =E2=80=93 WEBINAR: Dohodak od otu=C4=91enja nekretnina i imo=
vinskih prava te posebnih vrsta imovine - detaljno ovdje (https://www.teb.=
hr/seminari-i-webinari/dohodak-od-otudenja-nekretnina-i-imovinskih-prava-t=
e-posebnih-vrsta-imovine/)
* 14.10.2025. =E2=80=93 WEBINAR: PDV - Oporezivanje usluga s inozemstvom (=
3 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webina=
ri/pdv-oporezivanje-usluga-s-inozemstvom-3-boda-za-revizore-2/)
* 14.10.2025. =E2=80=93 WEBINAR: Ra=C4=8Dunovodstvo najmova prema MSFI-u 1=
6 (3 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-web=
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<div style=3D"text-align: center;"><span style=
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px">Zagreb=2C 10. rujna 2025. </span></span></div>
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=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"text-align: center;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span sty=
le=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:=
18px">=F0=9F=93=85 <span style=3D"color:#000000">Webinar</span></span></sp=
an></strong></td>
=09=09</tr>
=09=09<tr class=3D"content" style=3D"text-align: center; padding: 10px 20p=
x;">
=09=09=09<td style=3D"padding: 10px;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-fa=
mily:verdana=2C geneva=2C sans-serif"><span style=3D"color:#0000CD"><stron=
g><span style=3D"font-size:18px">Osobni automobili - ra=C4=8Dunovodstveni=
i porezni aspek </span></strong></span><br>
=09=09=09<br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"color: #202020;">8.=
listopada 2025. (srijeda) od 9:30 do 13:00 | Lokacija: Online</span></spa=
n></span><br>
=09=09=09<br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"color:#FF0000"><strong>3 boda za=
ovla=C5=A1tene revizore</strong><strong>*</strong></span></span></span><b=
r>
=09=09=09
=09=09=09<div style=3D"text-align: justify;"><span style=3D"font-family:ve=
rdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><em>U strukt=
uri imovine i tro=C5=A1kova trgova=C4=8Dkih dru=C5=A1tava osobni automobil=
i gotovo su neizbje=C5=BEna stavka. Osobni automobili imaju pone=C5=A1to d=
ruga=C4=8Diji (nepovoljniji) porezni tretman prilikom nabave i kori=C5=A1t=
enja=2C u odnosu na druga sredstva dugotrajne materijalne imovine. Naveden=
o proizlazi iz pretpostavke da ih u=C4=8Destalo koristimo i za privatne (n=
epoduzetni=C4=8Dke) svrhe. Cilj ovog webinara je prikazati ra=C4=8Du=
novodstveni i porezni tretman nabave=2C kori=C5=A1tenja i prodaje slu=C5=
=BEbenih osobnih automobila=2C koji se u poslovnim knjigama evidentiraju k=
ao dugotrajna materijalna imovina=2C kada ih tuzemna trgova=C4=8Dka dru=C5=
=A1tva nabavljaju=2C koriste i prodaju u tuzemstvu.</em> <span style=3D"fo=
nt-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">=
</span></span><span style=3D"font-family:verdana=2C geneva=2C sans-serif"=
><span style=3D"font-size:12px"> </span></span></span></span>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><span style=3D"color:#1059a6"><strong>Program:</=
strong></span></span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><strong>1. Evidentiranje nabave slu=C5=BEbenih o=
sobnih automobila</strong></span></span></p>
=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">po=C4=8Detno pri=
znavanje slu=C5=BEbenih osobnih automobila kao dugotrajne imovine</span></=
span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">odbitak pretpore=
za kod nabave slu=C5=BEbenih osobnih automobila</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">oporezivanje pos=
ebnim porezom na motorna vozila (PPMV) i primjer izra=C4=8Duna</span></spa=
n></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">pla=C4=87anje up=
ravne pristojbe kod nabave rabljenih osobnih automobila</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">evidentiranje na=
bave slu=C5=BEbenih osobnih automobila u poslovnim knjigama te poreznim ev=
idencijama i prijavama</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">evidentiranje ne=
priznatog dijela pretporeza kod nabave slu=C5=BEbenih osobnih automobila</=
span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">nabava slu=C5=BE=
benog osobnog automobila putem financijskog leasinga kod mikro=2C malih i=
srednjih poduzetnika i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><strong>2. Porezno priznavanje tro=C5=A1kova kor=
i=C5=A1tenja slu=C5=BEbenih osobnih automobila</strong></span></span></p>
=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">porezno priznava=
nje tro=C5=A1kova kori=C5=A1tenja kod slu=C5=BEbenog osobnog automobila ko=
ji se koristi isklju=C4=8Divo u slu=C5=BEbene svrhe</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">porezni tretman=
nepriznatog dijela pretporeza kod ulaznih ra=C4=8Duna za tro=C5=A1kove ko=
ri=C5=A1tenja slu=C5=BEbenog osobnog automobila</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">evidentiranje tr=
o=C5=A1kova amortizacije i ostalih tro=C5=A1kova kori=C5=A1tenja slu=C5=BE=
benog osobnog automobila (gorivo=2C servis=2C registracija=2C odr=C5=BEava=
nje=2C operativni leasing=2C najam i dr.)</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">porezno priznava=
nje tro=C5=A1kova kori=C5=A1tenja kod slu=C5=BEbenog osobnog automobila ko=
ji se koristi u slu=C5=BEbene i privatne svrhe</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">obra=C4=8Dun PDV=
-a na kori=C5=A1tenje slu=C5=BEbenog osobnog automobila u privatne svrhe</=
span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">utvr=C4=91ivanje=
iznosa primitka u naravi kod kori=C5=A1tenja slu=C5=BEbenog osobnog autom=
obila u privatne svrhe</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><strong>3. Evidentiranje prodaje slu=C5=BEbenih=
osobnih automobila i oporezivanje PDV-om</strong></span></span></p>
=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">evidentiranje pr=
odaje slu=C5=BEbenog osobnog automobila (prodaja u cijelosti amortiziranog=
automobila i prodaja djelomi=C4=8Dno amortiziranog automobila)</span></sp=
an></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">prodaja slu=C5=
=BEbenih osobnih automobila oslobo=C4=91ena pla=C4=87anja PDV-a</span></sp=
an></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">prodaja slu=C5=
=BEbenih osobnih automobila oporeziva PDV-om</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><strong>4. Odgovori na pitanja polaznika</strong=
></span></span></p>
=09=09=09<p style=3D"line-height: 100%;margin: 10px 0;padding: 0;mso-line-=
height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
100%;color: #202020;font-family: Helvetica;font-size: 16px;text-align: le=
ft;"> </p>
=09=09=09</div>
=09=09=09<center>
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"p=
resentation" style=3D"margin: auto;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" bgcolor=3D"#0056B3" style=3D"border=
-radius: 8px;padding: 15px 30px;mso-line-height-rule: exactly;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https://teb.us1=
6.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D5fcc9ddba=
7&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #FFFF=
FF;text-decoration: none;display: inline-block;mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" target=3D"_=
blank">PRIJAVITE SE OVDJE!</a></td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</center>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;"><br>
<span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"f=
ont-size:12px"><a href=3D"https://teb.us16.list-manage.com/track/click?u=
=3D757db808a0bdd465cfb9fd045&id=3D2b75c2b562&e=3Dbc16b6b2ed" style=3D"mso=
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just: 100%;color: #007C89;font-weight: normal;text-decoration: underline;"=
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0"></a></span></span></div>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;"><br>
<span style=3D"color:#FF0000"><span style=3D"font-family:verdana=2Cgeneva=
=2Csans-serif"><span style=3D"font-size:18px"><strong>Pretplatite se na TE=
B-ov portal POREZI!</strong></span></span></span><br>
<ul>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Pr=
o=C4=8Di=C5=A1=C4=87eni tekstovi poreznih propisa me=C4=91usobno povezanih=
unakrsnim poveznicama!</span></span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Od=
redbe poreznih propisa povezane s relevantnim mi=C5=A1ljenjima Porezne upr=
ave=2C TEB-ovim poreznim =C4=8Dlancima i pisanim mi=C5=A1ljenjima!</span><=
/span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ne=
koliko stotina relevantnih i va=C5=BEe=C4=87ih mi=C5=A1ljenja Porezne upra=
ve razvrstanih u odgovaraju=C4=87e kategorije!</span></span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ne=
koliko stotina TEB-ovih poreznih =C4=8Dlanaka i pisanih mi=C5=A1ljenja raz=
vrstanih u odgovaraju=C4=87e kategorije</span></span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Pr=
etra=C5=BEivanje sadr=C5=BEaja putem tra=C5=BEilice!</span></span></strong=
><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ko=
ntinuirano a=C5=BEuriranje i povezivanje novog sadr=C5=BEaja!</span></span=
></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ob=
avijest o svakoj promjeni sadr=C5=BEaja putem newslettera!</span></span></=
strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Sv=
e navedeno=E2=80=A6 i jo=C5=A1 puno toga=2C samo na jednom mjestu=2C na TE=
B-ovom portalu POREZI!</span></span></strong></li>
</ul>
<div style=3D"text-align: left;"><span style=3D"font-family:verdana=2Cgene=
va=2Csans-serif"><span style=3D"font-size:12px">Na <a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D426789=
5e07&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: n=
ormal;text-decoration: underline;"><strong>TEB-ovom portalu "POREZI"</stro=
ng></a> besplatno i bez registracije mo=C5=BEete koristiti unakrsno poveza=
ne pro=C4=8Di=C5=A1=C4=87ene tekstove poreznih zakona i njihovih provedben=
ih propisa.<br>
<br>
Uz registraciju i pretplatu=2C mo=C5=BEete dodatno koristiti i relevantna=
mi=C5=A1ljenja Sredi=C5=A1njeg ureda Porezne uprave=2C porezna mi=C5=A1lj=
enja TEB-a i veliki broj =C4=8Dlanaka i uputa poreznih stru=C4=8Dnjaka koj=
ima se poja=C5=A1njava primjena odredbi svih poreznih propisa. Svi tekstov=
i povezani su s odgovaraju=C4=87im odredbama poreznih zakona i pravilnika.=
<br>
<br>
Dnevno a=C5=BEuriranje poreznih propisa i mi=C5=A1ljenja Porezne uprave=2C=
pouzdanost i stru=C4=8Dnost TEB-ovih poreznih mi=C5=A1ljenja=2C =C4=8Dlan=
aka i uputa=2C me=C4=91usobna unakrsna povezanost sadr=C5=BEaja portala PO=
REZI=2C te jednostavan i kvalitetan sustav pretra=C5=BEivanja sadr=C5=BEaj=
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<br>
<strong>Sve pretplatnike odmah=2C putem newslettera=2C obavje=C5=A1tavamo=
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<br>
Pregledajte besplatno i bez registracije <a href=3D"https://teb.us16.list-=
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ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-w=
eight: normal;text-decoration: underline;"><strong>TEB-ov portal "POREZI"<=
/strong></a>=2C a za pristup njegovom cjelokupnom sadr=C5=BEaju odaberite=
razdoblje pretplate koja Vam najvi=C5=A1e odgovara.<br>
<br>
Registraciju i pretplatu obaviti =C4=87ete popunjavanjem <a href=3D"https:=
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></a>.<br>
<br>
Dobrodo=C5=A1li na TEB-ov portal "POREZI"!</span></span></div>
</div>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;"><strong><sp=
an style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"fo=
nt-size:18px">=F0=9F=93=85 </span></span></strong> <strong><span style=3D"=
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=09=09=09=09<!--[if mso]>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
<tr>
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templateBody" style=3D"background:#FFFFFF none no-repeat center/cover;mso-=
line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adj=
ust: 100%;background-color: #FFFFFF;background-image: none;background-repe=
at: no-repeat;background-position: center;background-size: cover;border-to=
p: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 9px;">
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<table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
<tr>
<td align=3D"center" valign=3D"top" wi=
dth=3D"600" style=3D"width:600px;">
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ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
<tr>
<td valign=3D"top" class=3D"bo=
dyContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" cellpadding=3D"=
0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D"min-wi=
dth: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace=
: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"backgroun=
d-color: #EAF4FC;border-radius: 8px;box-shadow: 0 4px 8px rgba(0=2C0=2C0=
=2C0.1);padding: 20px;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;" width=3D"600">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"text-align=
: center;word-break: break-word;color: #202020;font-family: Helvetica;font=
-size: 16px;line-height: 150%;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<ul>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>01.09. - 17.09.2025. =E2=80=93 SEMINARI I WEBINAR:<strong> Nov=
i Zakon o fiskalizaciji i obveza izdavanja eRa=C4=8Duna od 1.1.2026.</stro=
ng> - <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808=
a0bdd465cfb9fd045&id=3D40f3943897&e=3Dbc16b6b2ed" style=3D"mso-line-heigh=
t-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
color: #007C89;font-weight: normal;text-decoration: underline;"><strong>de=
taljno ovdje</strong></a><br>
=09=09=09=09Gradovi:<br>
=09=09=09=09Zadar 11.09.2025.<br>
=09=09=09=09Vara=C5=BEdin 12.09.2025.<br>
=09=09=09=09Webinar 17.09.2025.</span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>11.09.2025. =E2=80=93 WEBINAR: <strong>Slu=C5=BEbena putovanja=2C terensk=
i rad i naknada za odvojeni =C5=BEivot </strong>(3 boda za revizore) - <a=
href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465=
cfb9fd045&id=3D17e47a8fff&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule:=
exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
#007C89;font-weight: normal;text-decoration: underline;"><strong>detaljno=
ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>15.09. - 19.09.2025. =E2=80=93 TRENING:<strong> Specijalisti=
=C4=8Dki program izobrazbe u podru=C4=8Dju javne nabave </strong>- <a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3D4588ffa50b&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C8=
9;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje<=
/strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>15.09.2025. =E2=80=93 WEBINAR: <strong>Primjena propisa o sprje=C4=8Davan=
ju pranja novca i financiranja terorizma s primjerima iz prakse za revizor=
ska dru=C5=A1tva </strong>(5 bodova za revizore oznaka "A") - <a href=3D"h=
ttps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&=
id=3D0a7b6934db&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;fon=
t-weight: normal;text-decoration: underline;"><strong>detaljno ovdje</stro=
ng></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>16.09.2025. =E2=80=93 WEBINAR: <strong>Ra=C4=8Dunovodstvo proizvodnje </s=
trong>(5 bodova za revizore) - <a href=3D"https://teb.us16.list-manage.com=
/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D20bf943ac6&e=3Dbc16b6b2ed=
" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoratio=
n: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>16.09. - 29.09.2025. =E2=80=93 SEMINARI I WEBINAR:<strong> Pla=
niranje u sustavu prora=C4=8Duna za razdoblje od 2026. do 2028. i druge ak=
tualnosti </strong>(4 boda za revizore) - <a href=3D"https://teb.us16.list=
-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Db53204cbb2&e=3D=
bc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;te=
xt-decoration: underline;"><strong>detaljno ovdje</strong></a><br>
=09=09=09=09Gradovi:<br>
=09=09=09=09Vara=C5=BEdin 16.09.2025.<br>
=09=09=09=09Osijek 17.09.2025.<br>
=09=09=09=09Bjelovar 18.09.2025.<br>
=09=09=09=09Rijeka 22.09.2025.<br>
=09=09=09=09Zagreb 23.09.2025.<br>
=09=09=09=09Split 25.09.2025.<br>
=09=09=09=09Zadar 26.09.2025.<br>
=09=09=09=09Webinar 29.09.2025. </span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>24.09.2025. =E2=80=93 WEBINAR: <strong>PDV kod e-trgovine=2C posebni post=
upci oporezivanja i elektroni=C4=8Dki sustav OSS (One Stop Shop) </strong>=
(3 boda za revizore) - <a href=3D"https://teb.us16.list-manage.com/track/c=
lick?u=3D757db808a0bdd465cfb9fd045&id=3Df0234aabbf&e=3Dbc16b6b2ed" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: unde=
rline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>24.09.2025. =E2=80=93 WEBINAR: <strong>Naknadna ulaganja na vlastitoj i t=
u=C4=91oj dugotrajnoj imovini </strong>(2 boda za revizore) - <a href=3D"h=
ttps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&=
id=3Da8aedb59ef&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;fon=
t-weight: normal;text-decoration: underline;"><strong>detaljno ovdje</stro=
ng></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>25.09.2025. =E2=80=93 WEBINAR: <strong>Predujmovi =E2=80=93 ra=C4=8Dunovo=
dstvo=2C PDV i fiskalizacija </strong>(2 boda za revizore) - <a href=3D"ht=
tps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&i=
d=3D0188aa986d&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font=
-weight: normal;text-decoration: underline;"><strong>detaljno ovdje</stron=
g></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>26.09.2025. =E2=80=93 WEBINAR: <strong>Oporezivanje kapitalnih dobitaka u=
sustavu poreza na dohodak </strong>- <a href=3D"https://teb.us16.list-man=
age.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Db230235586&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-de=
coration: underline;"><strong>detaljno ovdje</strong></a></span></span><br=
>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>29.09.2025. =E2=80=93 WEBINAR: <strong>Planiranje odgovora na kiberneti=
=C4=8Dke incidente </strong>(4 boda za revizore) - <a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3De06e1c=
3e5a&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: n=
ormal;text-decoration: underline;"><strong>detaljno ovdje</strong></a></sp=
an></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>01.10.2025. =E2=80=93 WEBINAR: <strong>Oporezivanje drugog dohotka i izvj=
e=C5=A1=C4=87ivanje </strong>(2 boda za revizore) - <a href=3D"https://teb=
=2Eus16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D3d603=
a2a26&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight:=
normal;text-decoration: underline;"><strong>detaljno ovdje</strong></a></=
span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>03.10.2025. =E2=80=93 WEBINAR: <strong>PDV - tuzemni prijenos porezne obv=
eze </strong>(2 boda za revizore) - <a href=3D"https://teb.us16.list-manag=
e.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dbd16efef31&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-deco=
ration: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>07.10.2025. =E2=80=93 WEBINAR: <strong>Rashodovanje=2C uni=C5=A1tenje i o=
tpis zaliha i dugotrajne materijalne imovine </strong>(2 boda za revizore)=
- <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0b=
dd465cfb9fd045&id=3Db676b500d3&e=3Dbc16b6b2ed" style=3D"mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;col=
or: #007C89;font-weight: normal;text-decoration: underline;"><strong>detal=
jno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>09.10.2025. =E2=80=93 WEBINAR: <strong>Isplata dohotka strancima i dohoda=
k rezidenata iz inozemstva </strong>(3 boda za revizore) - <a href=3D"http=
s://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3Dbc79c01ef0&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-=
weight: normal;text-decoration: underline;"><strong>detaljno ovdje</strong=
></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>13.10.2025. =E2=80=93 WEBINAR: <strong>Dohodak od otu=C4=91enja nekretnin=
a i imovinskih prava te posebnih vrsta imovine </strong>- <a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D8598e8b26b&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-=
weight: normal;text-decoration: underline;"><strong>detaljno ovdje</strong=
></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>14.10.2025. =E2=80=93 WEBINAR: <strong>PDV - Oporezivanje usluga s inozem=
stvom </strong>(3 boda za revizore)<strong> - </strong><a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3Da0dd6f7643&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C8=
9;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje<=
/strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>14.10.2025. =E2=80=93 WEBINAR: <strong>Ra=C4=8Dunovodstvo najmova prema M=
SFI-u 16 </strong>(3 boda za revizore) - <a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Defbce4aebb&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text=
-decoration: underline;"><strong>detaljno ovdje</strong></a></span></span>=
<br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>15.10.2025. =E2=80=93 WEBINAR: <strong>Ozljede na radu - prava i obveze r=
adnika i poslodavaca </strong>(3 boda za revizore) - <a href=3D"https://te=
b.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Ddd1e=
204840&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight:=
normal;text-decoration: underline;"><strong>detaljno ovdje</strong></a></=
span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>16.10.2025. =E2=80=93 WEBINAR: <strong>Rashodi u sustavu prora=C4=8Duna -=
plan i ra=C4=8Dunovodstvo </strong>(3 boda za revizore) - <a href=3D"http=
s://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D93da37b03d&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-=
weight: normal;text-decoration: underline;"><strong>detaljno ovdje</strong=
></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>20.10. =E2=80=93 24.10.2025. =E2=80=93 TRENING:<strong> Stru=
=C4=8Dno usavr=C5=A1avanje: Prora=C4=8Dunsko ra=C4=8Dunovodstvo i financij=
e </strong>(26 bodova za revizore) - <a href=3D"https://teb.us16.list-mana=
ge.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dfe29f947ab&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;=
-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-dec=
oration: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>27.11. - 28.11.2025. =E2=80=93 SEMINARI: <strong>TEB-ovo tradicionalno dv=
odnevno savjetovanje u Opatiji: Pripreme za izradu godi=C5=A1njih financij=
skih izvje=C5=A1taja i poreznih prijava za 2025. + TEB-ov ro=C4=91endanski=
PARTY </strong>(10 bodova za ovla=C5=A1tene revizore) - <a href=3D"https:=
//teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D=
958f6b2809&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-wei=
ght: normal;text-decoration: underline;"><strong>detaljno ovdje</strong></=
a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>27.11. - 28.11.2025. =E2=80=93 SEMINARI: <strong>TEB-ovo tradicionalno dv=
odnevno savjetovanje u Opatiji: Pripreme za sastavljanje godi=C5=A1njih fi=
nancijskih izvje=C5=A1taja za 2025. kod prora=C4=8Duna=2C prora=C4=8Dunski=
h i izvanprora=C4=8Dunskih korisnika + TEB-ov ro=C4=91endanski PARTY </str=
ong>(6 bodova za revizore) - <a href=3D"https://teb.us16.list-manage.com/t=
rack/click?u=3D757db808a0bdd465cfb9fd045&id=3D0e57507069&e=3Dbc16b6b2ed"=
style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration=
: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>27.11. - 28.11.2025. =E2=80=93 SEMINARI: <strong>TEB-ovo tradicionalno dv=
odnevno savjetovanje u Opatiji: Stru=C4=8Dno usavr=C5=A1avanje u javnoj na=
bavi + TEB-ov ro=C4=91endanski PARTY </strong>- <a href=3D"https://teb.us1=
6.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D4992016be=
7&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: norm=
al;text-decoration: underline;"><strong>detaljno ovdje</strong></a></span>=
</span></li>
=09=09=09</ul>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</div>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
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lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnImageBlockOuter">
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<td valign=3D"top" style=3D"padding: 0px;mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" c=
lass=3D"mcnImageBlockInner">
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padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
float: left;">
<tbody><tr>
<td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 0px;padding-left: 0px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;">
<a href=3D"https://teb.us16.list-manag=
e.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D33ab2a8ec8&e=3Dbc16b6b2ed" title=3D"" class=3D"" target=3D"_blank" style=3D"mso-line-height-ru=
le: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img align=3D"middle" alt=3D"" src=
=3D"https://mcusercontent.com/757db808a0bdd465cfb9fd045/images/4ad8b45e-d7=
b0-7194-8ba3-9e1640de7ea4.png" width=3D"600" style=3D"max-width: 640px;pad=
ding-bottom: 0px;display: inline !important;vertical-align: bottom;border:=
1px outset;border-radius: 0%;height: auto;outline: none;text-decoration:=
none;-ms-interpolation-mode: bicubic;" class=3D"mcnImage">
</a>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
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<td align=3D"center" valign=3D"top" id=3D"=
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o-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-a=
djust: 100%;background-color: #FAFAFA;background-image: none;background-re=
peat: no-repeat;background-position: center;background-size: cover;border-=
top: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 9px;">
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<table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
<tr>
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dth=3D"600" style=3D"width:600px;">
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ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
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th: 600px !important;">
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oterContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
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"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D"min-w=
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e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #656565;font-family: Helve=
tica;font-size: 12px;line-height: 150%;text-align: center;">
<table bgcolor=3D"#EAF4FC" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
dding: 20px 0;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rs=
pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
background-color: #FFFFFF;border-radius: 8px;padding: 20px;box-shadow: 0 4=
px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600"><!-- Naslov -->
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<h2 style=3D"font-size: 22px;color: #202020;margin: 0px;=
text-align: center;display: block;padding: 0;font-family: Helvetica;font-s=
tyle: normal;font-weight: bold;line-height: 125%;letter-spacing: normal;">=
<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span st=
yle=3D"font-size:18px">=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manj=
e e-mailova?</span></span></strong></h2>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<!-- Tekst -->
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 10px 20px;mso-lin=
e-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust=
: 100%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Znamo koliko Vam je va=C5=BEna pravovremena=
informacija=2C ali isto tako razumijemo kako previ=C5=A1e e-mailova=
mo=C5=BEe biti optere=C4=87uju=C4=87e. Zato Vam nudimo opciju primanja **=
samo jednog do dva newslettera tjedno** =E2=80=93 sa=C5=BEeto i pregledno=
=2C sve najva=C5=BEnije informacije na jednom mjestu.</span></span></p>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<!-- Poziv na akciju -->
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Ako Vam ova opcija zvu=C4=8Di primamljivo=2C=
prijavite se na na=C5=A1 **tjedni newsletter** putem poveznice:</span></s=
pan></p>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace=
: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09=09=09=09=09<tbody>
=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09<td align=3D"center" bgcolor=3D"#0056B3" style=
=3D"border-radius: 8px;padding: 15px 30px;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D331108551d&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;=
color: #FFFFFF;text-decoration: none;display: inline-block;mso-line-height=
-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
> PRIJAVITE SE NA TJEDNI NEWSLETTER</a></td>
=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09</table>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<!-- Zavr=C5=A1etak -->
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
1.6;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica;text-a=
lign: center;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><=
span style=3D"font-size:12px">Hvala Vam na povjerenju=2C<br>
=09=09=09=09=09=09<strong>Va=C5=A1 TEB</strong></span></span></p>
=09=09=09=09=09=09</td>
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=09=09=09=09</tbody>
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=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnFollowBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnFollowBlockOuter">
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<td align=3D"center" valign=3D"top" style=3D"padding: 9px;mso-=
line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adj=
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dth=3D"100%" class=3D"mcnFollowContentContainer" style=3D"min-width: 100%;=
border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td align=3D"center" style=3D"padding-left: 9px;padding-right: 9px=
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e-adjust: 100%;">
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ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
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<tbody><tr>
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op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
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=3D"0" cellspacing=3D"0" style=3D"border-collapse: collapse;mso-table-lspa=
ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;">
<tbody><tr>
<td align=3D"center" valign=3D"top" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;">
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ellspacing=3D"0" cellpadding=3D"0">
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<![endif]-->
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<td align=3D"center" valign=3D"top=
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<![endif]-->
<table align=3D"left" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"mcnBlockFloatLeft" sty=
le=3D"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
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le=3D"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactl=
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le-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
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padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"=
" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
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ft;">
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t: 100%;-webkit-text-size-adjust: 100%;">
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<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757=
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style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;"><img src=3D"https://cdn-images.mailchimp.com/ico=
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</td>
<![endif]-->
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<td align=3D"center" valign=3D"top=
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<![endif]-->
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le=3D"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
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le=3D"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactl=
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