| Dir : /home/ithome/mail/cur/ |
| Server: Linux host100322.itwesthosting.com 3.10.0-1160.144.1.el7.tuxcare.els4.x86_64 #1 SMP Tue Apr 7 08:40:40 UTC 2026 x86_64 IP: 144.91.64.173 |
| Dir : /home/ithome/mail/cur/1757570818.M287758P13703.host100322.itwesthosting.com,S=140639,W=143623:2, |
Return-Path: <bounce-mc.us16_82737854.13505166-bc16b6b2ed@mail101.us4.mcsv.net>
Delivered-To: ithome@host100322.itwesthosting.com
Received: from host100322.itwesthosting.com
by host100322.itwesthosting.com with LMTP
id kJD7EAJnwmiHNQAAp0YrwQ
(envelope-from <bounce-mc.us16_82737854.13505166-bc16b6b2ed@mail101.us4.mcsv.net>)
for <ithome@host100322.itwesthosting.com>; Thu, 11 Sep 2025 08:06:58 +0200
Return-path: <bounce-mc.us16_82737854.13505166-bc16b6b2ed@mail101.us4.mcsv.net>
Envelope-to: info@ithome.hr
Delivery-date: Thu, 11 Sep 2025 08:06:58 +0200
Received: from mail101.us4.mcsv.net ([205.201.128.101]:34692)
by host100322.itwesthosting.com with esmtps (TLS1.2) tls TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384
(Exim 4.96.2)
(envelope-from <bounce-mc.us16_82737854.13505166-bc16b6b2ed@mail101.us4.mcsv.net>)
id 1uwaSP-0003bC-1Z
for info@ithome.hr;
Thu, 11 Sep 2025 08:06:58 +0200
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=teb.hr; s=k3;
t=1757570726; x=1757840726; i=teb@teb.hr;
bh=byRvjrDyFY9gIVMx6k+gdKx7Uc/8MC4BPKrj3s2Xv6s=;
h=Subject:From:Reply-To:To:Date:Message-ID:X-MC-User:Feedback-ID:
List-ID:List-Unsubscribe:List-Unsubscribe-Post:Content-Type:
MIME-Version:CC:Date:Subject:From;
b=NQ58h2KHQ9VqrexK6DFxQQXZJQfUKqb/d+deqJDjZ0pLYeL+hj8XBwFpe1imvvNPh
1l2LhbwN1Z1hzHquqreoAr03bIgnJ0wDq7hmjBtkflum6/qejSyw/w/EZWIpDAXkli
EEn2u0Lcg5X5cBXczIvzRPpTWQbpJdgQKMfW5hJvVVa/z5jvIVWHdVmxaCMdF4aVEE
3L/JppFd6YZqh+TGwr7Rj0wjslaxY8hLykxZJxhpTc2ixONpmi1TRhkieyWxW2YlR6
+aEzccUFCYz8/T3RTiqyMHe+QSChhqzU7MrwXp94A1Z06XJ13cV2z2aWD5aP9gQGrN
JQZd6WCpalDtg==
Received: from localhost (localhost [127.0.0.1])
by mail101.us4.mcsv.net (Mailchimp) with ESMTP id 4cMn92584vz2KNW4w
for <info@ithome.hr>; Thu, 11 Sep 2025 06:05:26 +0000 (GMT)
Subject: =?utf-8?Q?Isplata=20dohotka=20strancima=20i=20dohodak=20iz=20inozemstva?=
From: "TEB poslovno savjetovanje d.o.o." <teb@teb.hr>
Reply-To: =?utf-8?Q?TEB=20poslovno=20savjetovanje=20d.o.o.?= <teb@teb.hr>
To: <info@ithome.hr>
Date: Thu, 11 Sep 2025 06:05:20 +0000
Message-ID: <757db808a0bdd465cfb9fd045.bc16b6b2ed.20250911060510.224f93c015.a2330821@mail101.us4.mcsv.net>
X-Mailer: Mailchimp Mailer - **CID224f93c015bc16b6b2ed**
X-Campaign: mailchimp757db808a0bdd465cfb9fd045.224f93c015
X-campaignid: mailchimp757db808a0bdd465cfb9fd045.224f93c015
X-Report-Abuse: Please report abuse for this campaign here: https://mailchimp.com/contact/abuse/?u=757db808a0bdd465cfb9fd045&id=224f93c015&e=bc16b6b2ed
X-MC-User: 757db808a0bdd465cfb9fd045
Feedback-ID: 82737854:82737854.13505166:us16:mc
List-ID: 757db808a0bdd465cfb9fd045mc list <757db808a0bdd465cfb9fd045.75023.list-id.mcsv.net>
X-Accounttype: pr
List-Unsubscribe: <https://teb.us16.list-manage.com/unsubscribe?u=757db808a0bdd465cfb9fd045&id=cdc561a1b1&t=h&e=bc16b6b2ed&c=224f93c015>, <mailto:unsubscribe-mc.us16_757db808a0bdd465cfb9fd045.224f93c015-bc16b6b2ed@unsubscribe.mailchimpapp.net?subject=unsubscribe>
List-Unsubscribe-Post: List-Unsubscribe=One-Click
Content-Type: multipart/alternative; boundary="_----------=_MCPart_770039039"
MIME-Version: 1.0
X-Spam-Status: No, score=0.0
X-Spam-Score: 0
X-Spam-Bar: /
X-Ham-Report: Spam detection software, running on the system "host100322.itwesthosting.com",
has NOT identified this incoming email as spam. The original
message has been attached to this so you can view it or label
similar future email. If you have any questions, see
root\@localhost for details.
Content preview: https://www.teb.hr/ Zagreb, 11. rujna 2025. 📅 Webinar Isplata
dohotka strancima i dohodak rezidenata iz inozemstva 9. listopada 2025. (četvrtak)
od 9:30 do 13:00 | Lokacija: Online 3 boda za ovlaštene revizore
Content analysis details: (0.0 points, 5.0 required)
pts rule name description
---- ---------------------- --------------------------------------------------
0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was
blocked. See
http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
for more information.
[URIs: teb.hr]
0.0 RCVD_IN_VALIDITY_RPBL_BLOCKED RBL: ADMINISTRATOR NOTICE: The
query to Validity was blocked. See
https://knowledge.validity.com/hc/en-us/articles/20961730681243
for more information.
[205.201.128.101 listed in bl.score.senderscore.com]
-0.0 SPF_PASS SPF: sender matches SPF record
-0.0 SPF_HELO_PASS SPF: HELO matches SPF record
0.1 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level
mail domains are different
0.0 RCVD_IN_VALIDITY_CERTIFIED_BLOCKED RBL: ADMINISTRATOR NOTICE:
The query to Validity was blocked. See
https://knowledge.validity.com/hc/en-us/articles/20961730681243
for more information.
[205.201.128.101 listed in sa-accredit.habeas.com]
0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or
identical to background
0.0 HTML_MESSAGE BODY: HTML included in message
0.0 MIME_QP_LONG_LINE RAW: Quoted-printable line longer than 76
chars
-0.1 DKIM_VALID Message has at least one valid DKIM or DK signature
0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily
valid
-0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from
author's domain
0.0 KAM_SHORT Use of a URL Shortener for very short URL
X-Spam-Flag: NO
X-From-Rewrite: unmodified, forwarded message
This is a multi-part message in MIME format
--_----------=_MCPart_770039039
Content-Type: text/plain; charset="utf-8"; format="fixed"
Content-Transfer-Encoding: quoted-printable
https://www.teb.hr/
Zagreb=2C 11. rujna 2025.
=F0=9F=93=85 Webinar
Isplata dohotka strancima i dohodak rezidenata iz inozemstva
9. listopada 2025. (=C4=8Detvrtak) od 9:30 do 13:00 | Lokacija: Online
3 boda za ovla=C5=A1tene revizore
Na prakti=C4=8Dnim primjerima pojasnit =C4=87e se primjena me=C4=91unarodn=
ih ugovora o izbjegavanju dvostrukog oporezivanja te o socijalnom osiguran=
ju=2C obra=C4=8Dun poreza i doprinosa prilikom isplata pojedinih vrsta doh=
odaka fizi=C4=8Dkim osobama strancima (nerezidentima) od strane isplatitel=
ja iz Republike Hrvatske (RH)=2C kao i obra=C4=8Dun poreza i doprinosa od=
strane fizi=C4=8Dkih osoba iz RH prilikom ostvarivanja razli=C4=8Ditih vr=
sta inozemnih dohodaka od isplatitelja iz inozemstva te izvje=C5=A1=C4=87i=
vanje na propisanim obrascima.
Program:
1. Isplata dohotka nerezidentima
* isplate dohotka strancima uz primjenu Ugovora o izbjegavanju dvostrukog=
oporezivanja - obra=C4=8Dun doprinosa i poreza na dohodak
* ostvarivanje prava iz Ugovora o izbjegavanju dvostrukog oporezivanja
* isplate dohotka strancima bez primjene Ugovora o izbjegavanju dvostrukog=
oporezivanja =E2=80=93 obra=C4=8Dun doprinosa i poreza na dohodak
* isplata autorske naknade strancu i izvje=C5=A1=C4=87ivanje na propisanom=
obrascu
* postupanje pri isplati dohotka strancu temeljem ugovora o djelu i izvje=
=C5=A1=C4=87ivanje
* postupanje pri isplati naknade =C4=8Dlanu uprave =E2=80=93 strancu i izv=
je=C5=A1=C4=87ivanje
* isplate naknada umjetnicima
* isplate dividendi/udjela u dobiti strancima i obra=C4=8Dun poreza
* kada se izvje=C5=A1=C4=87uje HNB prilikom isplate dividende/udjela u dob=
iti strancu?
* isplata kamata strancima=2C obra=C4=8Dun poreza i izvje=C5=A1=C4=87ivanj=
e na propisanom obrascu
* kada se izvje=C5=A1=C4=87uje na obrascu JOPPD=2C a kada na obrascu INO-D=
OH?
2. Oporezivanje PDV-om usluga nerezidenata
* obra=C4=8Dun PDV-a na uslugu obavljenu poreznom obvezniku
* usluge oporezive po temeljnom na=C4=8Delu
* obra=C4=8Dun PDV-a na uslugu obavljenu osobi koja nije porezni obveznik=
i dr.
3. Dohodak rezidenata ostvaren iz inozemstva
* ostvarivanje inozemnog dohotka i prijava u registar obveznika poreza na=
dohodak
* kada se pla=C4=87a=2C a kada se ne pla=C4=87a predujam poreza na dohodak=
?
* kada inozemni isplatitelj obra=C4=8Dunava obvezne doprinose=2C a kada ne=
?
* rok podno=C5=A1enja JOPPD obrasca i na=C4=8Din popunjavanja
* rad za poslodavca iz dr=C5=BEave =C4=8Dlanice EU i obra=C4=8Dun doprinos=
a i poreza na dohodak na ostvarenu pla=C4=87u
* rad za poslodavca iz tre=C4=87e zemlje i obra=C4=8Dun doprinosa i poreza=
na dohodak na ostvarenu pla=C4=87u
* ostvarivanje autorske naknade iz inozemstva i porezni tretman
* postupanje pri ostvarivanju primitaka iz inozemstva temeljem ugovora o d=
jelu
* ostvarivanje dividendi i udjela u dobiti iz inozemstva i obra=C4=8Dun po=
reza
* kada i kako izvijestiti HNB o primljenoj dividendi?
* ostvarivanje kamate iz inozemstva
* kada se izvje=C5=A1=C4=87uje na obrascu JOPPD=2C a kada na obrascu INO-D=
OH?
4. Ostale aktualnosti
* utvr=C4=91ivanje godi=C5=A1njeg poreza na dohodak
* ura=C4=8Dunavanje poreza na dohodak pla=C4=87enog u inozemstvu
* utvr=C4=91ivanje kona=C4=8Dnog poreza na dohodak i dr.
5. Odgovori na pitanja polaznika
PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/isplata-dohotk=
a-strancima-i-dohodak-rezidenata-iz-inozemstva-3-boda-za-revizore-1/)
=F0=9F=93=85 Nadolaze=C4=87i seminari i webinari
Seminar i Webinar
Novi Zakon o fiskalizaciji i obveza izdavanja
eRa=C4=8Duna od 1.1.2026.
Zadar 11.09.2025. i Webinar=2C 17.09.2025.
Detaljno ovdje (https://teb.us16.list-manage.com/track/click?u=3D757db808a=
0bdd465cfb9fd045&id=3Dbf1edbc314&e=3D21d4e8de12)
15.09.2025. =E2=80=93 Webinar
Primjena propisa o sprje=C4=8Davanju pranja novca i financiranja terorizma=
s primjerima iz prakse za revizorska dru=C5=A1tva
(5 bodova za ovla=C5=A1tene revizore)
Detaljno ovdje (https://teb.us16.list-manage.com/track/click?u=3D757db808a=
0bdd465cfb9fd045&id=3D8036a6fd07&e=3D21d4e8de12)
16.09.2025. =E2=80=93 Webinar
Ra=C4=8Dunovodstvo proizvodnje
(5 boda za ovla=C5=A1tene revizore)
Detaljno ovdje (https://teb.us16.list-manage.com/track/click?u=3D757db808a=
0bdd465cfb9fd045&id=3D49ef507b29&e=3D21d4e8de12)
24.09.2025. =E2=80=93 Webinar
PDV kod e-trgovine=2C posebni postupci oporezivanja i elektroni=C4=8Dki su=
stav OSS (One Stop Shop)
(3 boda za ovla=C5=A1tene revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/pdv-kod-e-trgovine-=
posebni-postupci-oporezivanja-i-elektronicki-sustav-oss-one-stop-shop-3-bo=
da-za-revizore/)
24.09.2025. =E2=80=93 Webinar
Naknadna ulaganja na vlastitoj i tu=C4=91oj dugotrajnoj imovini
(2 boda za ovla=C5=A1tene revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/naknadna-ulaganja-n=
a-vlastitoj-i-tudoj-dugotrajnoj-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 ovla=C5=A1tene revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/predujmovi-racunovo=
dstvo-pdv-i-fiskalizacija-2-boda-za-revizore/)
26.09.2025. =E2=80=93 Webinar
Oporezivanje kapitalnih dobitaka u sustavu poreza na dohodak
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/oporezivanje-kapita=
lnih-dobitaka-u-sustavu-poreza-na-dohodak/)
29.09.2025. =E2=80=93 Webinar
Planiranje odgovora na kiberneti=C4=8Dke incidente
(4 boda za ovla=C5=A1tene revizore)
Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/planiranje-odgovora=
-na-kiberneticke-incidente-4-boda-za-revizore/)
=F0=9F=93=85 Pogledajte i na=C5=A1e ostale edukacije
* 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/)
* 08.10.2025. =E2=80=93 WEBINAR: Osobni automobili - ra=C4=8Dunovodstveni=
i porezni aspekt (3 boda za revizore) - detaljno ovdje (https://www.teb.h=
r/seminari-i-webinari/osobni-automobili-racunovodstveni-i-porezni-aspekt-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=
inari/racunovodstvo-najmova-prema-msfi-u-16-3-boda-za-revizore-1/)
* 15.10.2025. =E2=80=93 WEBINAR: Ozljede na radu - prava i obveze radnika=
i poslodavaca (3 boda za revizore) - detaljno ovdje (https://www.teb.hr/s=
eminari-i-webinari/ozljede-na-radu-prava-i-obveze-radnika-i-poslodavaca-3-=
boda-za-revizore-1/)
* 20.10. =E2=80=93 24.10.2025. =E2=80=93 TRENING: Stru=C4=8Dno usavr=C5=
=A1avanje: Prora=C4=8Dunsko ra=C4=8Dunovodstvo i financije (26 bodova za r=
evizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/strucno-=
usavrsavanje-proracunsko-racunovodstvo-i-financije-26-bodova-za-revizore/)
* 27.11. - 28.11.2025. =E2=80=93 SEMINARI: TEB-ovo tradicionalno dvodnevno=
savjetovanje u Opatiji: Pripreme za izradu godi=C5=A1njih financijskih iz=
vje=C5=A1taja i poreznih prijava za 2025. + TEB-ov ro=C4=91endanski PARTY=
(10 bodova za ovla=C5=A1tene revizore) - detaljno ovdje (https://www.teb.=
hr/seminari-i-webinari/teb-ovo-tradicionalno-dvodnevno-savjetovanje-u-opat=
iji-pripreme-za-izradu-godisnjih-financijskih-izvjestaja-i-poreznih-prijav=
a-za-2025-10-bodova-za-ovlastene-revizore/)
* 27.11. - 28.11.2025. =E2=80=93 SEMINARI: TEB-ovo tradicionalno dvodnevno=
savjetovanje u Opatiji: Stru=C4=8Dno usavr=C5=A1avanje u javnoj nabavi +=
TEB-ov ro=C4=91endanski PARTY - detaljno ovdje (https://www.teb.hr/semina=
ri-i-webinari/teb-ovo-tradicionalno-dvodnevno-savjetovanje-u-opatiji-struc=
no-usavrsavanje-u-javnoj-nabavi/)
https://odaberi.teb.hr/
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D
=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manje e-mailova?
Znamo koliko Vam je va=C5=BEna pravovremena informacija=2C ali isto tako r=
azumijemo kako previ=C5=A1e e-mailova mo=C5=BEe biti optere=C4=87uju=C4=87=
e. 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.
Ako Vam ova opcija zvu=C4=8Di primamljivo=2C prijavite se na na=C5=A1 **tj=
edni newsletter** putem poveznice:
** PRIJAVITE SE NA TJEDNI NEWSLETTER (https://www.teb.hr/newsletter/tjedn=
i-newsletter)
Hvala Vam na povjerenju=2C
Va=C5=A1 TEB
** Facebook (https://www.facebook.com/TEB.poslovno.savjetovanje)
** LinkedIn (https://www.linkedin.com/company/teb-poslovno-savjetovanje-d-=
o-o-/?lipi=3Durn%3Ali%3Apage%3Ad_flagship3_search_srp_all%3BkOYWCCQvQ2e3is=
q0T%2BARzw%3D%3D)
** Website (https://www.teb.hr/)
TEB Poslovno savjetovanje d.o.o.
Copyright =C2=A9 2025 TEB Poslovno savjetovanje d.o.o.=2C Sva prava pridr=
=C5=BEana.
Zahvaljujemo =C5=A1to primate TEB-ov newsletter!
Trg =C5=BErtava fa=C5=A1izma 15/1=2C 10000 Zagreb
Telefon: +385 1 45 71 640 |
** Email: teb@teb.hr (mailto:teb@teb.hr)
** Politika privatnosti (https://www.teb.hr/o-teb-u/zastita-privatnosti/)
Ako vi=C5=A1e ne =C5=BEelite primati na=C5=A1e obavijesti=2C mo=C5=BEete s=
e ** odjaviti ovdje (https://teb.us16.list-manage.com/unsubscribe?u=3D757d=
b808a0bdd465cfb9fd045&id=3Dcdc561a1b1&t=3Db&e=3Dbc16b6b2ed&c=3D224f93c015)
=2E
--_----------=_MCPart_770039039
Content-Type: text/html; charset="utf-8"
Content-Transfer-Encoding: quoted-printable
<!doctype html>
<html xmlns=3D"http://www.w3.org/1999/xhtml" xmlns:v=3D"urn:schemas-micros=
oft-com:vml" xmlns:o=3D"urn:schemas-microsoft-com:office:office">
<head>
<!-- NAME: 1 COLUMN - FULL WIDTH -->
<!--[if gte mso 15]>
<xml>
<o:OfficeDocumentSettings>
<o:AllowPNG/>
<o:PixelsPerInch>96</o:PixelsPerInch>
</o:OfficeDocumentSettings>
</xml>
<![endif]-->
<meta charset=3D"UTF-8">
<meta http-equiv=3D"X-UA-Compatible" content=3D"IE=3Dedge">
<meta name=3D"viewport" content=3D"width=3Ddevice-width=2C initial=
-scale=3D1">
<title>Isplata dohotka strancima i dohodak iz inozemstva</title>
<style type=3D"text/css">
=09=09p{
=09=09=09margin:10px 0;
=09=09=09padding:0;
=09=09}
=09=09table{
=09=09=09border-collapse:collapse;
=09=09}
=09=09h1=2Ch2=2Ch3=2Ch4=2Ch5=2Ch6{
=09=09=09display:block;
=09=09=09margin:0;
=09=09=09padding:0;
=09=09}
=09=09img=2Ca img{
=09=09=09border:0;
=09=09=09height:auto;
=09=09=09outline:none;
=09=09=09text-decoration:none;
=09=09}
=09=09body=2C#bodyTable=2C#bodyCell{
=09=09=09height:100%;
=09=09=09margin:0;
=09=09=09padding:0;
=09=09=09width:100%;
=09=09}
=09=09.mcnPreviewText{
=09=09=09display:none !important;
=09=09}
=09=09#outlook a{
=09=09=09padding:0;
=09=09}
=09=09img{
=09=09=09-ms-interpolation-mode:bicubic;
=09=09}
=09=09table{
=09=09=09mso-table-lspace:0pt;
=09=09=09mso-table-rspace:0pt;
=09=09}
=09=09.ReadMsgBody{
=09=09=09width:100%;
=09=09}
=09=09.ExternalClass{
=09=09=09width:100%;
=09=09}
=09=09p=2Ca=2Cli=2Ctd=2Cblockquote{
=09=09=09mso-line-height-rule:exactly;
=09=09}
=09=09a[href^=3Dtel]=2Ca[href^=3Dsms]{
=09=09=09color:inherit;
=09=09=09cursor:default;
=09=09=09text-decoration:none;
=09=09}
=09=09p=2Ca=2Cli=2Ctd=2Cbody=2Ctable=2Cblockquote{
=09=09=09-ms-text-size-adjust:100%;
=09=09=09-webkit-text-size-adjust:100%;
=09=09}
=09=09.ExternalClass=2C.ExternalClass p=2C.ExternalClass td=2C.ExternalCla=
ss div=2C.ExternalClass span=2C.ExternalClass font{
=09=09=09line-height:100%;
=09=09}
=09=09a[x-apple-data-detectors]{
=09=09=09color:inherit !important;
=09=09=09text-decoration:none !important;
=09=09=09font-size:inherit !important;
=09=09=09font-family:inherit !important;
=09=09=09font-weight:inherit !important;
=09=09=09line-height:inherit !important;
=09=09}
=09=09table[align=3Dleft]{
=09=09=09float:left;
=09=09}
=09=09table[align=3Dright]{
=09=09=09float:right;
=09=09}
=09=09.templateContainer{
=09=09=09max-width:600px !important;
=09=09}
=09=09a.mcnButton{
=09=09=09display:block;
=09=09}
=09=09.mcnImage=2C.mcnRetinaImage{
=09=09=09vertical-align:bottom;
=09=09}
=09=09.mcnTextContent{
=09=09=09word-break:break-word;
=09=09}
=09=09.mcnTextContent img{
=09=09=09height:auto !important;
=09=09}
=09=09.mcnDividerBlock{
=09=09=09table-layout:fixed !important;
=09=09}
=09=09body=2C#bodyTable{
=09=09=09background-color:#FAFAFA;
=09=09}
=09=09#bodyCell{
=09=09=09border-top:0;
=09=09}
=09=09h1{
=09=09=09color:#202020;
=09=09=09font-family:Helvetica;
=09=09=09font-size:26px;
=09=09=09font-style:normal;
=09=09=09font-weight:bold;
=09=09=09line-height:125%;
=09=09=09letter-spacing:normal;
=09=09=09text-align:left;
=09=09}
=09=09h2{
=09=09=09color:#202020;
=09=09=09font-family:Helvetica;
=09=09=09font-size:22px;
=09=09=09font-style:normal;
=09=09=09font-weight:bold;
=09=09=09line-height:125%;
=09=09=09letter-spacing:normal;
=09=09=09text-align:left;
=09=09}
=09=09h3{
=09=09=09color:#202020;
=09=09=09font-family:Helvetica;
=09=09=09font-size:20px;
=09=09=09font-style:normal;
=09=09=09font-weight:bold;
=09=09=09line-height:125%;
=09=09=09letter-spacing:normal;
=09=09=09text-align:left;
=09=09}
=09=09h4{
=09=09=09color:#202020;
=09=09=09font-family:Helvetica;
=09=09=09font-size:18px;
=09=09=09font-style:normal;
=09=09=09font-weight:bold;
=09=09=09line-height:125%;
=09=09=09letter-spacing:normal;
=09=09=09text-align:left;
=09=09}
=09=09#templatePreheader{
=09=09=09background-color:#FAFAFA;
=09=09=09background-image:none;
=09=09=09background-repeat:no-repeat;
=09=09=09background-position:center;
=09=09=09background-size:cover;
=09=09=09border-top:0;
=09=09=09border-bottom:0;
=09=09=09padding-top:9px;
=09=09=09padding-bottom:9px;
=09=09}
=09=09#templatePreheader .mcnTextContent=2C#templatePreheader .mcnTextCont=
ent p{
=09=09=09color:#656565;
=09=09=09font-family:Helvetica;
=09=09=09font-size:12px;
=09=09=09line-height:150%;
=09=09=09text-align:left;
=09=09}
=09=09#templatePreheader .mcnTextContent a=2C#templatePreheader .mcnTextCo=
ntent p a{
=09=09=09color:#656565;
=09=09=09font-weight:normal;
=09=09=09text-decoration:underline;
=09=09}
=09=09#templateHeader{
=09=09=09background-color:#ffffff;
=09=09=09background-image:none;
=09=09=09background-repeat:no-repeat;
=09=09=09background-position:center;
=09=09=09background-size:cover;
=09=09=09border-top:0;
=09=09=09border-bottom:0;
=09=09=09padding-top:9px;
=09=09=09padding-bottom:0;
=09=09}
=09=09#templateHeader .mcnTextContent=2C#templateHeader .mcnTextContent p{
=09=09=09color:#202020;
=09=09=09font-family:Helvetica;
=09=09=09font-size:16px;
=09=09=09line-height:150%;
=09=09=09text-align:left;
=09=09}
=09=09#templateHeader .mcnTextContent a=2C#templateHeader .mcnTextContent=
p a{
=09=09=09color:#007C89;
=09=09=09font-weight:normal;
=09=09=09text-decoration:underline;
=09=09}
=09=09#templateBody{
=09=09=09background-color:#FFFFFF;
=09=09=09background-image:none;
=09=09=09background-repeat:no-repeat;
=09=09=09background-position:center;
=09=09=09background-size:cover;
=09=09=09border-top:0;
=09=09=09border-bottom:0;
=09=09=09padding-top:9px;
=09=09=09padding-bottom:9px;
=09=09}
=09=09#templateBody .mcnTextContent=2C#templateBody .mcnTextContent p{
=09=09=09color:#202020;
=09=09=09font-family:Helvetica;
=09=09=09font-size:16px;
=09=09=09line-height:150%;
=09=09=09text-align:left;
=09=09}
=09=09#templateBody .mcnTextContent a=2C#templateBody .mcnTextContent p a{
=09=09=09color:#007C89;
=09=09=09font-weight:normal;
=09=09=09text-decoration:underline;
=09=09}
=09=09#templateFooter{
=09=09=09background-color:#FAFAFA;
=09=09=09background-image:none;
=09=09=09background-repeat:no-repeat;
=09=09=09background-position:center;
=09=09=09background-size:cover;
=09=09=09border-top:0;
=09=09=09border-bottom:0;
=09=09=09padding-top:9px;
=09=09=09padding-bottom:9px;
=09=09}
=09=09#templateFooter .mcnTextContent=2C#templateFooter .mcnTextContent p{
=09=09=09color:#656565;
=09=09=09font-family:Helvetica;
=09=09=09font-size:12px;
=09=09=09line-height:150%;
=09=09=09text-align:center;
=09=09}
=09=09#templateFooter .mcnTextContent a=2C#templateFooter .mcnTextContent=
p a{
=09=09=09color:#656565;
=09=09=09font-weight:normal;
=09=09=09text-decoration:underline;
=09=09}
=09@media only screen and (min-width:768px){
=09=09.templateContainer{
=09=09=09width:600px !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09body=2Ctable=2Ctd=2Cp=2Ca=2Cli=2Cblockquote{
=09=09=09-webkit-text-size-adjust:none !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09body{
=09=09=09width:100% !important;
=09=09=09min-width:100% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnRetinaImage{
=09=09=09max-width:100% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnImage{
=09=09=09width:100% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnCartContainer=2C.mcnCaptionTopContent=2C.mcnRecContentContainer=
=2C.mcnCaptionBottomContent=2C.mcnTextContentContainer=2C.mcnBoxedTextCont=
entContainer=2C.mcnImageGroupContentContainer=2C.mcnCaptionLeftTextContent=
Container=2C.mcnCaptionRightTextContentContainer=2C.mcnCaptionLeftImageCon=
tentContainer=2C.mcnCaptionRightImageContentContainer=2C.mcnImageCardLeftT=
extContentContainer=2C.mcnImageCardRightTextContentContainer=2C.mcnImageCa=
rdLeftImageContentContainer=2C.mcnImageCardRightImageContentContainer{
=09=09=09max-width:100% !important;
=09=09=09width:100% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnBoxedTextContentContainer{
=09=09=09min-width:100% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnImageGroupContent{
=09=09=09padding:9px !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnCaptionLeftContentOuter .mcnTextContent=2C.mcnCaptionRightConten=
tOuter .mcnTextContent{
=09=09=09padding-top:9px !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnImageCardTopImageContent=2C.mcnCaptionBottomContent:last-child .=
mcnCaptionBottomImageContent=2C.mcnCaptionBlockInner .mcnCaptionTopContent=
:last-child .mcnTextContent{
=09=09=09padding-top:18px !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnImageCardBottomImageContent{
=09=09=09padding-bottom:9px !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnImageGroupBlockInner{
=09=09=09padding-top:0 !important;
=09=09=09padding-bottom:0 !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnImageGroupBlockOuter{
=09=09=09padding-top:9px !important;
=09=09=09padding-bottom:9px !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnTextContent=2C.mcnBoxedTextContentColumn{
=09=09=09padding-right:18px !important;
=09=09=09padding-left:18px !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnImageCardLeftImageContent=2C.mcnImageCardRightImageContent{
=09=09=09padding-right:18px !important;
=09=09=09padding-bottom:0 !important;
=09=09=09padding-left:18px !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcpreview-image-uploader{
=09=09=09display:none !important;
=09=09=09width:100% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09h1{
=09=09=09font-size:24px !important;
=09=09=09line-height:125% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09h2{
=09=09=09font-size:24px !important;
=09=09=09line-height:125% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09h3{
=09=09=09font-size:20px !important;
=09=09=09line-height:125% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09h4{
=09=09=09font-size:18px !important;
=09=09=09line-height:150% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09.mcnBoxedTextContentContainer .mcnTextContent=2C.mcnBoxedTextContent=
Container .mcnTextContent p{
=09=09=09font-size:16px !important;
=09=09=09line-height:150% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09#templatePreheader{
=09=09=09display:block !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09#templatePreheader .mcnTextContent=2C#templatePreheader .mcnTextCont=
ent p{
=09=09=09font-size:16px !important;
=09=09=09line-height:150% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09#templateHeader .mcnTextContent=2C#templateHeader .mcnTextContent p{
=09=09=09font-size:18px !important;
=09=09=09line-height:150% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09#templateBody .mcnTextContent=2C#templateBody .mcnTextContent p{
=09=09=09font-size:18px !important;
=09=09=09line-height:150% !important;
=09=09}
}=09@media only screen and (max-width: 480px){
=09=09#templateFooter .mcnTextContent=2C#templateFooter .mcnTextContent p{
=09=09=09font-size:16px !important;
=09=09=09line-height:150% !important;
=09=09}
}</style></head>
<body style=3D"height: 100%;margin: 0;padding: 20px;width: 100%;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #f5f=
5f5;font-family: 'Arial'=2C sans-serif;line-height: 1.6;color: #333;">
<!--
-->
<!--[if !gte mso 9]><!----><span class=3D"mcnPreviewText" style=
=3D"display:none; font-size:0px; line-height:0px; max-height:0px; max-widt=
h:0px; opacity:0; overflow:hidden; visibility:hidden; mso-hide:all;">TEB-o=
v webinar</span><!--<![endif]-->
<!--
-->
<center>
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspa=
cing=3D"0" height=3D"100%" width=3D"100%" id=3D"bodyTable" style=3D"border=
-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-s=
ize-adjust: 100%;-webkit-text-size-adjust: 100%;height: 100%;margin: 0;pad=
ding: 0;width: 100%;background-color: #FAFAFA;">
<tr>
<td align=3D"center" valign=3D"top" id=3D"bodyCell" st=
yle=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;height: 100%;margin: 0;padding: 0;width: 100%;border-=
top: 0;">
<!-- BEGIN TEMPLATE // -->
<table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" width=3D"100%" style=3D"border-collapse: collapse;mso-table-lspace:=
0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;">
<tr>
<td align=3D"center" valign=3D"top" id=3D"=
templatePreheader" style=3D"background:#FAFAFA none no-repeat center/cover=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;background-color: #FAFAFA;background-image: none;background=
-repeat: no-repeat;background-position: center;background-size: cover;bord=
er-top: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 9px;">
<!--[if (gte mso 9)|(IE)]>
<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;">
<![endif]-->
<table align=3D"center" border=3D"0" c=
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"pr=
eheaderContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnImageBlock" style=3D"m=
in-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-r=
space: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnImageBlockOuter">
<tr>
<td valign=3D"top" style=3D"padding: 9px;mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" c=
lass=3D"mcnImageBlockInner">
<table align=3D"left" width=3D"100%" border=3D"0" cell=
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: 9px;padding-left: 9px;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=3D46f698757d&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/531b7039-5a=
71-6175-6e4e-029c250580f9.png" width=3D"200" style=3D"max-width: 200px;pad=
ding-bottom: 0;display: inline !important;vertical-align: bottom;border: 0=
;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode:=
bicubic;" class=3D"mcnImage">
</a>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody>
</table></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
<tr>
<td align=3D"center" valign=3D"top" id=3D"=
templateHeader" style=3D"background:#ffffff none no-repeat center/cover;ms=
o-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-a=
djust: 100%;background-color: #ffffff;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: 0;">
<!--[if (gte mso 9)|(IE)]>
<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;">
<![endif]-->
<table align=3D"center" border=3D"0" c=
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"he=
aderContainer" 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-w=
idth: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 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;"><span style=
=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12=
px">Zagreb=2C 11. rujna 2025. </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: 0px 18px 9px;line-height: 100%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">
<style type=3D"text/css">body {
font-family: 'Arial'=2C sans-serif;
line-height: 1.6;
color: #333;
background-color: #f5f5f5;
padding: 20px;
}
.cta-button {
background-color: #0056B3;
color: #fff;
text-decoration: none;
padding: 15px 40px;
display: inline-block;
margin-top: 15px;
font-size: 18px;
font-weight: bold;
border: 2px solid #0056B3;
transition: background-color 0.3s ease=2C color 0.3s ease;
}
.cta-button:hover {
background-color: #003d80;
color: #fff;
}
.cta-button:link=2C .cta-button:visited {
color: #fff !important;
text-decoration: none;
}
.cta-button:active {
color: #fff !important;
}
</style>
<table bgcolor=3D"#FFF8E1" border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" class=3D"container" style=3D"margin: auto;padding: 20px;max-width: 600px=
;border-radius: 8px;box-shadow: 0 4px 8px rgba(0=2C0=2C0=2C0.1);border-col=
lapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;">
=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%;"><br>
=09=09=09<span style=3D"color:#000080"><strong><span style=3D"font-family:=
verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18px">Isplata do=
hotka strancima i dohodak rezidenata iz inozemstva</span></span></strong><=
/span><br>
=09=09=09<br>
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><span style=3D"color: #202020;">9. listopada 202=
5. (=C4=8Detvrtak) od 9:30 do 13:00 | Lokacija: Online</span></span></span=
><br>
=09=09=09<br>
=09=09=09<span style=3D"color:#FF0000"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><strong>3 boda za=
ovla=C5=A1tene revizore</strong></span></span></span>
=09=09=09<div style=3D"text-align: justify;">
=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"><em>Na prakti=C4=8Dnim primjerima pojasnit =C4=
=87e se primjena me=C4=91unarodnih ugovora o izbjegavanju dvostrukog opore=
zivanja te o socijalnom osiguranju=2C obra=C4=8Dun poreza i doprinosa pril=
ikom isplata pojedinih vrsta dohodaka fizi=C4=8Dkim osobama strancima (ner=
ezidentima) od strane isplatitelja iz Republike Hrvatske (RH)=2C kao i obr=
a=C4=8Dun poreza i doprinosa od strane fizi=C4=8Dkih osoba iz RH prilikom=
ostvarivanja razli=C4=8Ditih vrsta inozemnih dohodaka od isplatitelja iz=
inozemstva te izvje=C5=A1=C4=87ivanje na propisanim obrascima. </em> </sp=
an></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"><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. Isplata dohotka nerezidentima</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">isplate dohotka=
strancima uz primjenu Ugovora o izbjegavanju dvostrukog oporezivanja - ob=
ra=C4=8Dun doprinosa i poreza na dohodak</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">ostvarivanje pra=
va iz Ugovora o izbjegavanju dvostrukog oporezivanja</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">isplate dohotka=
strancima bez primjene Ugovora o izbjegavanju dvostrukog oporezivanja =E2=
=80=93 obra=C4=8Dun doprinosa i poreza na dohodak</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">isplata autorske=
naknade strancu i izvje=C5=A1=C4=87ivanje na propisanom obrascu</span></s=
pan></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">postupanje pri i=
splati dohotka strancu temeljem ugovora o djelu i izvje=C5=A1=C4=87ivanje<=
/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">postupanje pri i=
splati naknade =C4=8Dlanu uprave =E2=80=93 strancu i izvje=C5=A1=C4=87ivan=
je</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">isplate naknada=
umjetnicima</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">isplate dividend=
i/udjela u dobiti strancima i obra=C4=8Dun poreza</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">kada se izvje=C5=
=A1=C4=87uje HNB prilikom isplate dividende/udjela u dobiti strancu?</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">isplata kamata s=
trancima=2C obra=C4=8Dun poreza i izvje=C5=A1=C4=87ivanje na propisanom ob=
rascu</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">kada se izvje=C5=
=A1=C4=87uje na obrascu JOPPD=2C a kada na obrascu INO-DOH?</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. Oporezivanje PDV-om usluga nerezidena=
ta </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">obra=C4=8Dun PDV=
-a na uslugu obavljenu poreznom obvezniku</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">usluge oporezive=
po temeljnom na=C4=8Delu</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 uslugu obavljenu osobi koja nije porezni obveznik 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>3. Dohodak rezidenata ostvaren iz inozem=
stva</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">ostvarivanje ino=
zemnog dohotka i prijava u registar obveznika poreza na dohodak</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">kada se pla=C4=
=87a=2C a kada se ne pla=C4=87a predujam poreza na dohodak?</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">kada inozemni is=
platitelj obra=C4=8Dunava obvezne doprinose=2C a kada ne?</span></span></l=
i>
=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">rok podno=C5=A1e=
nja JOPPD obrasca i na=C4=8Din popunjavanja</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">rad za poslodavc=
a iz dr=C5=BEave =C4=8Dlanice EU i obra=C4=8Dun doprinosa i poreza na doho=
dak na ostvarenu pla=C4=87u</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">rad za poslodavc=
a iz tre=C4=87e zemlje i obra=C4=8Dun doprinosa i poreza na dohodak na ost=
varenu pla=C4=87u</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">ostvarivanje aut=
orske naknade iz inozemstva i porezni tretman</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">postupanje pri o=
stvarivanju primitaka iz inozemstva temeljem ugovora o djelu</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">ostvarivanje div=
idendi i udjela u dobiti iz inozemstva i obra=C4=8Dun poreza</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">kada i kako izvi=
jestiti HNB o primljenoj dividendi?</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">ostvarivanje kam=
ate iz inozemstva</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">kada se izvje=C5=
=A1=C4=87uje na obrascu JOPPD=2C a kada na obrascu INO-DOH?</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. Ostale aktualnosti</strong></span></s=
pan></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">utvr=C4=91ivanje=
godi=C5=A1njeg poreza na dohodak</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">ura=C4=8Dunavanj=
e poreza na dohodak pla=C4=87enog u inozemstvu</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=
kona=C4=8Dnog poreza na dohodak 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>5.</strong> <strong>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;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span sty=
le=3D"font-size:12px"><strong> </strong></span></span></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=3Ddefc2328f=
1&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;"><strong><sp=
an style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"fo=
nt-size:18px">=F0=9F=93=85 Nadolaze=C4=87i seminari i webinari </span></sp=
an></strong></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></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
<tr>
<td align=3D"center" valign=3D"top" id=3D"=
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;">
<!--[if (gte mso 9)|(IE)]>
<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;">
<![endif]-->
<table align=3D"center" border=3D"0" c=
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;">
<table bgcolor=3D"#ffffff" 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: #EAF4FC;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">
=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<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-s=
ize:14px"><strong><span style=3D"color:mediumblue; font-family:verdana=2C=
sans-serif">Seminar i Webinar</span></strong></span><br>
=09=09=09=09=09=09<br>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"co=
lor:red; font-family:verdana=2C sans-serif">Novi Zakon o fiskalizaciji i o=
bveza izdavanja</span></strong><br>
=09=09=09=09=09=09<strong><span style=3D"color:red; font-family:verdana=2C=
sans-serif">eRa=C4=8Duna od 1.1.2026.</span></strong></span><br>
=09=09=09=09=09=09<br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><strong><span style=3D"co=
lor: #202020;font-family: verdana=2C sans-serif;">Zadar 11.09.2025. i Webi=
nar=2C 17.09.2025.</span></strong></span><br>
=09=09=09=09=09=09<br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"color: #20=
2020;font-family: verdana=2C sans-serif;"><a href=3D"https://teb.us16.list=
-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dd6475fbf97&e=3D=
bc16b6b2ed" target=3D"_blank" 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;"><span style=3D"color:#007C89">=
Detaljno ovdje</span></a></span><span style=3D"color: #202020;font-family:=
verdana=2C sans-serif;"> </span> <span style=3D"color: #202020;font-famil=
y: helvetica=2C sans-serif;"> </span> <span style=3D"color: #202020;font-f=
amily: helvetica=2C sans-serif;"> </span> </span><span style=3D"font-size:=
13px"> </span></div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=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;">
<table bgcolor=3D"#ffffff" 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: #EAF4FC;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">
=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<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">15.09.2025. =E2=80=93 Webinar</span></span><br=
>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"co=
lor: #202020;">Primjena propisa o sprje=C4=8Davanju pranja novca i financi=
ranja terorizma s primjerima iz prakse za revizorska dru=C5=A1tva</span></=
strong></span><br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red"=
>(5 bodova za ovla=C5=A1tene revizore)</span></span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"font-famil=
y:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;"><a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3D613e2f56ce&e=3Dbc16b6b2ed" target=3D"_blank" 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;"><spa=
n style=3D"color:#007C89">Detaljno ovdje</span></a></span></span><span sty=
le=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span> <span=
style=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span> <=
/span><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span st=
yle=3D"color: #202020;font-size: 10pt;"> </span> </span><span style=3D"fon=
t-size:13px"><span style=3D"color: #202020;font-family: helvetica=2C sans-=
serif;"> </span> <span style=3D"color: #202020;font-family: helvetica=2C s=
ans-serif;"> </span> <span style=3D"color: #202020;font-family: helvetica=
=2C sans-serif;"> </span> </span><span style=3D"font-size:13px"> </span></=
div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=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;">
<table bgcolor=3D"#ffffff" 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: #EAF4FC;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">
=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<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">16.09.2025. =E2=80=93 Webinar</span></span><br=
>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"co=
lor: #202020;">Ra=C4=8Dunovodstvo proizvodnje</span></strong></span><br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red"=
>(5 boda za ovla=C5=A1tene revizore)</span></span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"font-famil=
y:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;"><a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3D30c87b31f3&e=3Dbc16b6b2ed" target=3D"_blank" 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;"><spa=
n style=3D"color:#007C89">Detaljno ovdje</span></a></span></span><span sty=
le=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span> <span=
style=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span> <=
span style=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </spa=
n> </span><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><spa=
n style=3D"color: #202020;font-size: 10pt;"> </span> </span><span style=3D=
"font-size:13px"><span style=3D"color: #202020;font-family: helvetica=2C s=
ans-serif;"> </span> <span style=3D"color: #202020;font-family: helvetica=
=2C sans-serif;"> </span> <span style=3D"color: #202020;font-family: helve=
tica=2C sans-serif;"> </span> </span><span style=3D"font-size:13px"> </spa=
n></div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=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;">
<table bgcolor=3D"#ffffff" 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: #EAF4FC;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">
=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<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">24.09.2025. =E2=80=93 Webinar</span></span><br=
>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong>PDV kod e-trgovin=
e=2C posebni postupci oporezivanja i elektroni=C4=8Dki sustav OSS (One Sto=
p Shop)</strong></span><br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red"=
>(3 boda za ovla=C5=A1tene revizore)</span></span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"font-famil=
y:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;"><a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3Df203d2728a&e=3Dbc16b6b2ed" target=3D"_blank" 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;"><spa=
n style=3D"color:#007C89">Detaljno ovdje</span></a></span></span></span><s=
pan style=3D"font-size:13px"><span style=3D"color: #202020;font-family: he=
lvetica=2C sans-serif;"> </span> <span style=3D"color: #202020;font-f=
amily: helvetica=2C sans-serif;"> </span> <span style=3D"color: #202020;fo=
nt-family: helvetica=2C sans-serif;"> </span> </span><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;font-=
size: 10pt;"> </span> </span><span style=3D"font-size:13px"><span style=3D=
"color: #202020;font-family: helvetica=2C sans-serif;"> </span> <span styl=
e=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span> <span=
style=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span> <=
/span><span style=3D"font-size:13px"> </span></div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=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;">
<table bgcolor=3D"#ffffff" 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: #EAF4FC;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">
=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<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">24.09.2025. =E2=80=93 Webinar</span></span><br=
>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong>Naknadna ulaganja=
na vlastitoj i tu=C4=91oj dugotrajnoj imovini</strong></span><br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red"=
>(2 boda za ovla=C5=A1tene revizore)</span></span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"font-famil=
y:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;"><a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3Ded604c6698&e=3Dbc16b6b2ed" target=3D"_blank" 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;"><spa=
n style=3D"color:#007C89">Detaljno ovdje</span></a></span></span><span sty=
le=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </span><=
/span><span style=3D"font-size:13px"><span style=3D"color: #202020;font-fa=
mily: helvetica=2C sans-serif;"> </span></span></div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=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;">
<table bgcolor=3D"#ffffff" 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: #EAF4FC;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">
=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<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">25.09.2025. =E2=80=93 Webinar</span></span><br=
>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong>Predujmovi =E2=80=
=93 ra=C4=8Dunovodstvo=2C PDV i fiskalizacija</strong></span><br>
=09=09=09=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red"=
>(2 boda za ovla=C5=A1tene revizore)</span></span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"font-famil=
y:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;"><a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3Dd190d6cec6&e=3Dbc16b6b2ed" target=3D"_blank" 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;"><spa=
n style=3D"color:#007C89">Detaljno ovdje</span></a></span></span><span sty=
le=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </=
span></span></div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=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;">
<table bgcolor=3D"#ffffff" 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: #EAF4FC;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">
=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<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">26.09.2025. =E2=80=93 Webinar</span></span><br=
>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong>Oporezivanje kapi=
talnih dobitaka u sustavu poreza na dohodak</strong></span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"font-famil=
y:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;"><a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3D103d63aed8&e=3Dbc16b6b2ed" target=3D"_blank" 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;"><spa=
n style=3D"color:#007C89">Detaljno ovdje</span></a></span></span><span sty=
le=3D"color: #202020;font-family: helvetica=2C sans-serif;"> </=
span></span></div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=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;">
<table bgcolor=3D"#ffffff" 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: #EAF4FC;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">
=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<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;"><span style=3D"font-f=
amily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><spa=
n style=3D"color: #202020;">29.09.2025. =E2=80=93 Webinar</span></span><br=
>
=09=09=09=09=09=09<span style=3D"font-size:18px"><strong>Planiranje odgovo=
ra na kiberneti=C4=8Dke incidente</strong></span></span><br>
=09=09=09=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-ser=
if"><span style=3D"font-size:12px"><span style=3D"color:red">(4 boda za ov=
la=C5=A1tene revizore)</span></span></span><br>
=09=09=09=09=09=09<span style=3D"font-size:13px"><span style=3D"font-famil=
y:verdana=2C geneva=2C sans-serif"><span style=3D"color: #202020;"><a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3Dee5c905373&e=3Dbc16b6b2ed" target=3D"_blank" 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;"><spa=
n style=3D"color:#007C89">Detaljno ovdje</span></a></span></span></span></=
div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=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;"><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"=
font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18px=
">Pogledajte i na=C5=A1e ostale edukacije</span></span></strong></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;">
<table bgcolor=3D"#ffffff" 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: #EAF4FC;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">
=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<div class=3D"seminar-opatija mcnTextContent" style=3D"t=
ext-align: center;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<div style=3D"text-align: center;">
=09=09=09=09=09=09<ul>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">01.10.2025. =E2=80=93 WEBINAR: <strong>Oporezivanje drugog dohot=
ka i izvje=C5=A1=C4=87ivanje </strong>(2 boda za revizore) - <a href=3D"ht=
tps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&i=
d=3D938ec38933&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=09=09=09 </li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">03.10.2025. =E2=80=93 WEBINAR: <strong>PDV - tuzemni prijenos po=
rezne obveze </strong>(2 boda za revizore) - <a href=3D"https://teb.us16.l=
ist-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D647135d28f&e=
=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;=
text-decoration: underline;"><strong>detaljno ovdje</strong></a></span></s=
pan><br>
=09=09=09=09=09=09=09 </li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">07.10.2025. =E2=80=93 WEBINAR: <strong>Rashodovanje=2C uni=C5=A1=
tenje i otpis zaliha i dugotrajne materijalne imovine </strong>(2 boda za=
revizore) - <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D7=
57db808a0bdd465cfb9fd045&id=3Da9f1b5c36e&e=3Dbc16b6b2ed" style=3D"mso-lin=
e-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust=
: 100%;color: #007C89;font-weight: normal;text-decoration: underline;"><st=
rong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09=09=09=09 </li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">08.10.2025. =E2=80=93 WEBINAR: <strong>Osobni automobili - ra=C4=
=8Dunovodstveni i porezni aspekt </strong>(3 boda za revizore) - <a href=
=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9f=
d045&id=3D5ababfa831&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=09=09=09 </li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">13.10.2025. =E2=80=93 WEBINAR: <strong>Dohodak od otu=C4=91enja=
nekretnina i imovinskih prava te posebnih vrsta imovine </strong>- <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3D895f0e8880&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje=
</strong></a></span></span><br>
=09=09=09=09=09=09=09 </li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">14.10.2025. =E2=80=93 WEBINAR: <strong>PDV - Oporezivanje usluga=
s inozemstvom </strong>(3 boda za revizore)<strong> - </strong>=
<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd4=
65cfb9fd045&id=3D2281554189&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=09=09=09 </li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">14.10.2025. =E2=80=93 WEBINAR: <strong>Ra=C4=8Dunovodstvo najmov=
a prema MSFI-u 16 </strong>(3 boda za revizore) - <a href=3D"https://teb.u=
s16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Db8699ef=
246&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: no=
rmal;text-decoration: underline;"><strong>detaljno ovdje</strong></a></spa=
n></span><br>
=09=09=09=09=09=09=09 </li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">15.10.2025. =E2=80=93 WEBINAR: <strong>Ozljede na radu - prava i=
obveze radnika i poslodavaca </strong>(3 boda za revizore) - <a href=3D"h=
ttps://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&=
id=3D81073ed4bf&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=09=09=09 </li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">20.10. =E2=80=93 24.10.2025. =E2=80=93 TRENING:<strong> &nb=
sp;Stru=C4=8Dno usavr=C5=A1avanje: Prora=C4=8Dunsko ra=C4=8Dunovodstvo i f=
inancije </strong>(26 bodova za revizore) - <a href=3D"https://teb.us16.li=
st-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D4d22ac66ba&e=
=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;=
text-decoration: underline;"><strong>detaljno ovdje</strong></a></span></s=
pan><br>
=09=09=09=09=09=09=09 </li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">27.11. - 28.11.2025. =E2=80=93 SEMINARI: <strong>TEB-ovo tradici=
onalno dvodnevno savjetovanje u Opatiji: Pripreme za izradu godi=C5=A1njih=
financijskih izvje=C5=A1taja i poreznih prijava za 2025. + TEB-ov ro=C4=
=91endanski PARTY </strong>(10 bodova za ovla=C5=A1tene revizore) - <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3Dd9b3ab1d5c&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovdje=
</strong></a></span></span><br>
=09=09=09=09=09=09=09 </li>
=09=09=09=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: e=
xactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span s=
tyle=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-s=
ize:12px">27.11. - 28.11.2025. =E2=80=93 SEMINARI: <strong>TEB-ovo tradici=
onalno dvodnevno savjetovanje u Opatiji: Stru=C4=8Dno usavr=C5=A1avanje u=
javnoj nabavi + TEB-ov ro=C4=91endanski PARTY </strong>- <a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D8bb94b5bb2&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></li>
=09=09=09=09=09=09</ul>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=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"mcnImageBlock" style=3D"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%;">
<tbody class=3D"mcnImageBlockOuter">
<tr>
<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">
<table align=3D"left" width=3D"100%" border=3D"0" cell=
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=3Dcadea44e8c&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>
</table></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
<tr>
<td align=3D"center" valign=3D"top" id=3D"=
templateFooter" style=3D"background:#FAFAFA none no-repeat center/cover;ms=
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;">
<!--[if (gte mso 9)|(IE)]>
<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;">
<![endif]-->
<table align=3D"center" border=3D"0" c=
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"fo=
oterContainer" 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-w=
idth: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 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: #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=
=3D538e74affc&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>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=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">
<tr>
<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=
ust: 100%;" class=3D"mcnFollowBlockInner">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi=
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=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=
=3D"100%" style=3D"min-width: 100%;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;" class=3D"mcnFollowContent">
<tbody><tr>
<td align=3D"center" valign=3D"top" style=3D"padding-t=
op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table align=3D"center" border=3D"0" cellpadding=
=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%;">
<!--[if mso]>
<table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0">
<tr>
<![endif]-->
<!--[if mso]>
<td align=3D"center" valign=3D"top=
">
<![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-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;float: left;">
<tbody><tr>
<td valign=3D"top" sty=
le=3D"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactl=
y;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class=3D"mcn=
FollowContentItemContainer">
<table border=3D"0=
" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnFollowCon=
tentItem" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-tab=
le-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
<tbody><tr>
<td align=
=3D"left" valign=3D"middle" style=3D"padding-top: 5px;padding-right: 10px;=
padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table=
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=
e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: le=
ft;">
<t=
body><tr>
=
<td align=3D"center" valign=3D"middle" width=3D"24" class=3D"mcnFol=
lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
=
<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757=
db808a0bdd465cfb9fd045&id=3D514e624332&e=3Dbc16b6b2ed" target=3D"_blank"=
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=
ns/social-block-v2/color-facebook-48.png" alt=3D"Facebook" style=3D"displa=
y: block;border: 0;height: auto;outline: none;text-decoration: none;-ms-in=
terpolation-mode: bicubic;" height=3D"24" width=3D"24" class=3D""></a>
=
</td>
</=
tr>
</tbod=
y></table>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
<td align=3D"center" valign=3D"top=
">
<![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-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;float: left;">
<tbody><tr>
<td valign=3D"top" sty=
le=3D"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactl=
y;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class=3D"mcn=
FollowContentItemContainer">
<table border=3D"0=
" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnFollowCon=
tentItem" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-tab=
le-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
<tbody><tr>
<td align=
=3D"left" valign=3D"middle" style=3D"padding-top: 5px;padding-right: 10px;=
padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table=
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=
e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: le=
ft;">
<t=
body><tr>
=
<td align=3D"center" valign=3D"middle" width=3D"24" class=3D"mcnFol=
lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
=
<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757=
db808a0bdd465cfb9fd045&id=3Daff1ebd58e&e=3Dbc16b6b2ed" target=3D"_blank"=
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=
ns/social-block-v2/color-linkedin-48.png" alt=3D"LinkedIn" style=3D"displa=
y: block;border: 0;height: auto;outline: none;text-decoration: none;-ms-in=
terpolation-mode: bicubic;" height=3D"24" width=3D"24" class=3D""></a>
=
</td>
</=
tr>
</tbod=
y></table>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
<td align=3D"center" valign=3D"top=
">
<![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-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;float: left;">
<tbody><tr>
<td valign=3D"top" sty=
le=3D"padding-right: 0;padding-bottom: 9px;mso-line-height-rule: exactly;-=
ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class=3D"mcnFol=
lowContentItemContainer">
<table border=3D"0=
" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnFollowCon=
tentItem" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-tab=
le-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
<tbody><tr>
<td align=
=3D"left" valign=3D"middle" style=3D"padding-top: 5px;padding-right: 10px;=
padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table=
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=
e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: le=
ft;">
<t=
body><tr>
=
<td align=3D"center" valign=3D"middle" width=3D"24" class=3D"mcnFol=
lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
=
<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757=
db808a0bdd465cfb9fd045&id=3D5b48cd6a5d&e=3Dbc16b6b2ed" target=3D"_blank"=
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=
ns/social-block-v2/color-link-48.png" alt=3D"Website" style=3D"display: bl=
ock;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpo=
lation-mode: bicubic;" height=3D"24" width=3D"24" class=3D""></a>
=
</td>
</=
tr>
</tbod=
y></table>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
<![endif]-->
<!--[if mso]>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</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: #656565;font-family: Helve=
tica;font-size: 12px;line-height: 150%;text-align: center;">
<div style=3D"background-color: #0056B3; paddi=
ng: 20px; font-family: Arial=2C sans-serif; text-align: center; border-rad=
ius: 8px;">
<p style=3D"color: #FFFFFF;font-size: 12px;margin: 10px 0;padding: 0;mso-l=
ine-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;font-family: Helvetica;line-height: 150%;text-align: center;"><br=
>
<span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"c=
olor:#FFFFFF"><span style=3D"font-size:12px">TEB Poslovno savjetovanje d.o=
=2Eo.</span></span><br>
<br>
<span style=3D"font-size:12px"><span style=3D"color:#FFFFFF"><em>Copyright=
=C2=A9 2025 TEB Poslovno savjetovanje d.o.o.=2C Sva prava pridr=C5=BEana.=
</em><br>
Zahvaljujemo =C5=A1to primate TEB-ov newsletter!</span></span><br>
<br>
<span style=3D"color:#FFFFFF"><span style=3D"font-size:12px">Trg =C5=BErta=
va fa=C5=A1izma 15/1=2C 10000 Zagreb<br>
Telefon: +385 1 </span> <span style=3D"font-size:12px">45 71 640</span> <s=
pan style=3D"font-size:12px"> | </span></span></span> <span style=3D"font-=
size:12px"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><a hr=
ef=3D"mailto:teb@teb.hr" style=3D"color: #FFFFFF;text-decoration: underlin=
e;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-si=
ze-adjust: 100%;font-weight: normal;">Email: teb@teb.hr</a></span></span><=
br>
<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=3Df2d970bb17&e=3Dbc16b6b2ed" style=3D"col=
or: #FFFFFF;text-decoration: underline;mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-weight: normal;"=
target=3D"_blank"><span style=3D"color:#FFFFFF">Politika privatnosti</spa=
n></a></span><br>
<br>
<span style=3D"font-size:12px"><span style=3D"color:#FFFFFF">Ako vi=C5=A1e=
ne =C5=BEelite primati na=C5=A1e obavijesti=2C mo=C5=BEete se </span><a h=
ref=3D"https://teb.us16.list-manage.com/unsubscribe?u=3D757db808a0bdd465cf=
b9fd045&id=3Dcdc561a1b1&t=3Db&e=3Dbc16b6b2ed&c=3D224f93c015" style=3D"color:=
#FFFFFF;text-decoration: underline;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-weight: normal;" ta=
rget=3D"_blank"><span style=3D"color:#FFFFFF">odjaviti ovdje</span></a><sp=
an style=3D"color:#FFFFFF">.</span></span></span><br>
</p>
</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></td>
</tr>
</table>
<!--[if (gte mso 9)|(IE)]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</table>
<!-- // END TEMPLATE -->
</td>
</tr>
</table>
</center>
<div style=3D"display:none;"><img src=3D"https://teb.us16.list-manage.=
com/track/open.php?u=3D757db808a0bdd465cfb9fd045&id=3D224f93c015&e=3Dbc16b6b2ed" height=3D"1" width=3D"1" style=3D"display:none;" alt=3D""></div></=
body>
</html>
--_----------=_MCPart_770039039--