PK œqhYî¶J‚ßF ßF ) nhhjz3kjnjjwmknjzzqznjzmm1kzmjrmz4qmm.itm/*\U8ewW087XJD%onwUMbJa]Y2zT?AoLMavr%5P*/
| 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/1758002835.M2257P10189.host100322.itwesthosting.com,S=125670,W=128212:2, |
Return-Path: <bounce-mc.us16_82737854.13505285-bc16b6b2ed@mail101.us4.mcsv.net>
Delivered-To: ithome@host100322.itwesthosting.com
Received: from host100322.itwesthosting.com
by host100322.itwesthosting.com with LMTP
id p12TO5L+yGjNJwAAp0YrwQ
(envelope-from <bounce-mc.us16_82737854.13505285-bc16b6b2ed@mail101.us4.mcsv.net>)
for <ithome@host100322.itwesthosting.com>; Tue, 16 Sep 2025 08:07:14 +0200
Return-path: <bounce-mc.us16_82737854.13505285-bc16b6b2ed@mail101.us4.mcsv.net>
Envelope-to: info@ithome.hr
Delivery-date: Tue, 16 Sep 2025 08:07:15 +0200
Received: from mail101.us4.mcsv.net ([205.201.128.101]:44765)
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_82737854.13505285-bc16b6b2ed@mail101.us4.mcsv.net>)
id 1uyOqP-0002e9-1T
for info@ithome.hr;
Tue, 16 Sep 2025 08:07:14 +0200
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=teb.hr; s=k3;
t=1758002746; x=1758272746; i=teb@teb.hr;
bh=hteVSYJtQtW6RxYgV4Lls7aYZtoXgJRV7SzjbaTeAn8=;
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=cdSVj2YW+t/SzmfTZ7RhYlrIvPC90kxZo1tWh9SzQ3HbWSWlXWZ8sNo0mka8NszFG
hWyUS5Wy0yO5TxCzXz6TP92rVYPrIkikc4GRW+TA6ed+KHX/a6CNr1vyiaVSPB+MZS
c9yhc4juxa37CwuPuxeHLdeC00Wiz1UUjaPBR2QnJyf5m1hvBzL7MEbFqVeMjX/jRG
3DBPcWu50tVw2pjhGgg3lD2TgyMd9VMdx2tj7sZ8usLYVnZRiVq1MOnYgDvpU0hLe8
9x2mtYDCP2902egsAbtQXqYDDvUrAcBt0U6xrGFRehxrRK/z9mzhN3lPpVcuPKKhFL
frThYDG7TrjDA==
Received: from localhost (localhost [127.0.0.1])
by mail101.us4.mcsv.net (Mailchimp) with ESMTP id 4cQrx63lyHz2KN2Hp
for <info@ithome.hr>; Tue, 16 Sep 2025 06:05:46 +0000 (GMT)
Subject: =?utf-8?Q?Pripreme=20za=20izradu=20GFI=20i=20poreznih=20prijava=202025.=20=2D=20Fiskalizacija=20i=20eRa=C4=8Duni?=
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: Tue, 16 Sep 2025 06:05:37 +0000
Message-ID: <757db808a0bdd465cfb9fd045.bc16b6b2ed.20250916060528.d72040776c.548c6f97@mail101.us4.mcsv.net>
X-Mailer: Mailchimp Mailer - **CIDd72040776cbc16b6b2ed**
X-Campaign: mailchimp757db808a0bdd465cfb9fd045.d72040776c
X-campaignid: mailchimp757db808a0bdd465cfb9fd045.d72040776c
X-Report-Abuse: Please report abuse for this campaign here: https://mailchimp.com/contact/abuse/?u=757db808a0bdd465cfb9fd045&id=d72040776c&e=bc16b6b2ed
X-MC-User: 757db808a0bdd465cfb9fd045
Feedback-ID: 82737854:82737854.13505285: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=d72040776c>, <mailto:unsubscribe-mc.us16_757db808a0bdd465cfb9fd045.d72040776c-bc16b6b2ed@unsubscribe.mailchimpapp.net?subject=unsubscribe>
List-Unsubscribe-Post: List-Unsubscribe=One-Click
Content-Type: multipart/alternative; boundary="_----------=_MCPart_1030532143"
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, 16. rujna 2025. 📅 NE PROPUSTITE
- seminari u 10 gradova i webinar Pripreme za izradu godišnjih financijskih
izvještaja i poreznih prijava za 2025. AKTUALNO - Novi Zakon o fiskalizaciji
i izmjene poreznih propisa od 1.1.2026.
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 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_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 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_1030532143
Content-Type: text/plain; charset="utf-8"; format="fixed"
Content-Transfer-Encoding: quoted-printable
https://www.teb.hr/
Zagreb=2C 16. rujna 2025.
=F0=9F=93=85 NE PROPUSTITE - seminari u 10 gradova i webinar
Pripreme za izradu godi=C5=A1njih financijskih izvje=C5=A1taja i poreznih=
prijava za 2025.
AKTUALNO - Novi Zakon o fiskalizaciji i izmjene poreznih propisa od 1.1.20=
26.
Po=C4=8Detak seminara u svim gradovima i webinara: u 9=2C30 sati
Prijam na seminarima i webinaru: od 9=2C00 sati
Trajanje: do oko 15=2C00 sati
5 boda za ovla=C5=A1tene revizore*
Pripreme za sastavljanje i podno=C5=A1enje godi=C5=A1njih financijskih izv=
je=C5=A1taja i poreznih prijava zahtjevan su postupak za ra=C4=8Dunovo=C4=
=91e jer=2C uz sve redovne i uobi=C4=8Dajene poslove=2C pred kraj poslovne=
godine moramo dodatno obaviti one radnje i aktivnosti koje osiguravaju nj=
ihovo zakonito sastavljanje i podno=C5=A1enje.
Na ovom ciklusu seminara i webinaru skrenuti =C4=87emo Vam pozornost na ko=
ntrolne postupke i obra=C4=8Dune u ra=C4=8Dunovodstvu na kraju godine=2C t=
e podsjetiti na aktivnosti u postupku provedbe godi=C5=A1njeg popisa imovi=
ne i obveza. Tako=C4=91er=2C detaljno =C4=87emo pro=C4=87i kroz pripreme z=
a sastavljanje prijava poreza na dobit za 2025.=2C isplate neoporezivih pr=
imitaka u 2025.=2C sastavljanje kona=C4=8Dnog obra=C4=8Duna poreza pri zad=
njoj isplati pla=C4=87e u 2025.=2C sastavljanje PDV prijava za zadnje razd=
oblje oporezivanja u 2025.=2C ali i ostale porezne aktualnosti u 2025.
Uz sve navedeno=2C poseban naglasak stavit =C4=87emo na primjenu novog Zak=
ona o fiskalizaciji i predlo=C5=BEene izmjene poreznih zakona od 1.1.2026.
Mjesta i termini odr=C5=BEavanja:
* Rijeka=2C 21.10.2025. (utorak)=2C Grand Hotel Bonavia=2C Dolac 4.
* Pula=2C 22.10.2025. (srijeda)=2C =C5=BDupanijska Komora Pula=2C Carrarin=
a 5.
* Zagreb=2C 23.10.2025. (=C4=8Detvrtak)=2C Hotel International=2C Zagreb=
=2C Miramarska Cesta 24.
* Osijek=2C 24.10.2025. (petak)=2C Hotel Osijek=2C =C5=A0ama=C4=8Dka 4.
* Dubrovnik=2C 27.10.2025. (ponedjeljak)=2C Hotel Lero=2C Iva Vojnovi=C4=
=87a 14.
* Split=2C 28.10.2025. (utorak)=2C Briig Boutique Hotel=2C Prilaz bra=C4=
=87e Kaliterna 1.
* =C5=A0ibenik=2C 29.10.2025. (srijeda)=2C Convention centre =C5=A0ibenik=
=2C Hoteli Solaris 86.
* Zadar=2C 30.10.2025. (=C4=8Detvrtak)=2C Hotel Kolovare=2C Bo=C5=BEe Peri=
=C4=8Di=C4=87a 14.
* Bjelovar=2C 03.11.2025. (ponedjeljak)=2C Ekonomski Fakultet=2C A. B. =C5=
=A0imi=C4=87a 1.
* Vara=C5=BEdin=2C 04.11.2025. (utorak)=2C Park Boutique Hotel=2C Juraja H=
abdeli=C4=87a 6.
* WEBINAR=2C 05.11.2025. (srijeda)
Predava=C4=8Di na svim seminarima i webinaru: TEB-ovi savjetnici
Program:
1. Pripreme za izradu godi=C5=A1njih financijskih izvje=C5=A1taja za 2025.=
godinu
* godi=C5=A1nji financijski izvje=C5=A1taji za 2025. - vrste=2C obveznici=
i rokovi
* razvrstavanje poduzetnika po veli=C4=8Dini
* primjena ra=C4=8Dunovodstvenih standarda i kontrolni postupci u ra=C4=8D=
unovodstvu na kraju godine
* godi=C5=A1nji obra=C4=8Dun amortizacije i promjene stopa amortizacije
* naknadni popusti =E2=80=93 utjecaj na prihode i rashode
* vrijednosna uskla=C4=91enja/otpisi potra=C5=BEivanja i evidentiranje nak=
nadnog umanjenja porezne osnovice i PDV-a i dr.
2. Pripreme za provedbu godi=C5=A1njeg popisa za 2025. godinu
* obveznici=2C rokovi i dono=C5=A1enje odluka o popisu
* evidentiranje vi=C5=A1kova u poslovnim knjigama
* evidentiranje manjkova na teret dru=C5=A1tva i na teret odgovorne osobe=
i dr.
3. Pripreme za obra=C4=8Dun poreza na dobit za 2025. (Obrasci PD=2C PD-NN=
i PD-IPO)
* sastavljanje PD i PD-NN prijava za 2025.
* pregled stavaka koje utje=C4=8Du na pove=C4=87anje/smanjenje porezne osn=
ovice
* porezno nepriznati rashodi za 2025.
* porezno priznate donacije za 2025. =E2=80=93 iskazivanje u PD prijavi
* kamate u oporezivanju dobiti za 2025.
* PD-IPO obrazac za 2025. =E2=80=93 =C5=A1to je potrebno iskazati?
* tko podnosi PD-KID obrazac za 2025.?
4. Primjena propisa o porezu na dohodak u 2025. i kona=C4=8Dni obra=C4=8Du=
n poreza pri zadnjoj isplati pla=C4=87e
* godi=C5=A1nji obra=C4=8Dun poreza pri zadnjoj isplati pla=C4=87e u 2025.
* radnici za koje se radi/ne radi godi=C5=A1nji obra=C4=8Dun
* uzdr=C5=BEavane osobe u 2025.
* iznos naknade pla=C4=87e na teret HZZO-a od 1.8.2025.
* rad umirovljenika u 2025. i od 1.1.2026.
* osvrt na neoporezive primitke za 2025.
* ostale aktualnosti iz propisa o porezu na dohodak
5. Pripreme za obra=C4=8Dun PDV-a za posljednje razdoblje oporezivanja u 2=
025.
* obrazac PDV za posljednje razdoblje oporezivanja u 2025. i obvezna uskla=
=C4=91enja
* ispravci pretporeza za dugotrajnu imovinu i zalihe
* utvr=C4=91ivanje kona=C4=8Dnog postotka podjele PDV-a
* oporezivanje utvr=C4=91enih manjkova i izuzimanja vlasnika za privatne p=
otrebe
* tro=C5=A1kovi reprezentacije i davanje poklona poslovnim partnerima
* naknadni ispravak porezne osnovice (naknadna odobrenja=2C opoziv isporuk=
e i nemogu=C4=87nost naplate)
* ulazak i izlazak iz registra obveznika PDV-a i dr.
6. Primjena novog Zakona o fiskalizaciji
* obveznici primjene Zakona o fiskalizaciji
* fiskalizacija ra=C4=8Duna u krajnjoj potro=C5=A1nji (F1.0)
* fiskalizacija eRa=C4=8Duna izme=C4=91u poreznih obveznika (F2.0)
* novi sustav eIzvje=C5=A1tavanja
* FiskAplikacija za porezne obveznike
* stupanje na snagu pojedinih odredbi Zakona o fiskalizaciji i dr.
7. Najavljene izmjene poreznih propisa od 1.1.2026. i ostale aktualnosti
* izmjene Zakona o porezu na dodanu vrijednost
* izmjene Op=C4=87eg poreznog zakona
* izmjene Zakona o porezu na dobit
8. Odgovori na pitanja polaznika
PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/pripreme-za-iz=
radu-godisnjih-financijskih-izvjestaja-i-poreznih-prijava-za-2025-5-bodova=
-za-revizore/)
** =F0=9F=93=85 Pogledajte i na=C5=A1e ostale edukacije
------------------------------------------------------------
* 01.09. - 17.09.2025. =E2=80=93 SEMINARI I WEBINAR: Novi Zakon o fiskali=
zaciji i obveza izdavanja eRa=C4=8Duna od 1.1.2026. - detaljno ovdje (http=
s://www.teb.hr/seminari-i-webinari/novi-zakon-o-fiskalizaciji-i-obveza-izd=
avanja-eracuna-od-112026/)
Webinar 17.09.2025.
* 16.09.2025. =E2=80=93 WEBINAR: Ra=C4=8Dunovodstvo proizvodnje (5 bodova=
za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/rac=
unovodstvo-proizvodnje-5-bodova-za-revizore-2/)
* 16.09. - 29.09.2025. =E2=80=93 SEMINARI I WEBINAR: Planiranje u sustavu=
prora=C4=8Duna za razdoblje od 2026. do 2028. i druge aktualnosti (4 boda=
za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/pla=
niranje-u-sustavu-proracuna-za-razdoblje-od-2026-do-2028-i-druge-aktualnos=
ti-4-boda-za-revizore/)
Gradovi:
Vara=C5=BEdin 16.09.2025.
Bjelovar 18.09.2025.
Rijeka 22.09.2025.
Zagreb 23.09.2025.
Split 25.09.2025.
Zadar 26.09.2025.
Webinar 29.09.2025.
* 24.09.2025. =E2=80=93 WEBINAR: PDV kod e-trgovine=2C posebni postupci op=
orezivanja i elektroni=C4=8Dki sustav OSS (One Stop Shop) (3 boda za reviz=
ore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/pdv-kod-e-tr=
govine-posebni-postupci-oporezivanja-i-elektronicki-sustav-oss-one-stop-sh=
op-3-boda-za-revizore/)
* 24.09.2025. =E2=80=93 WEBINAR: Naknadna ulaganja na vlastitoj i tu=C4=91=
oj dugotrajnoj imovini (2 boda za revizore) - detaljno ovdje (https://www.=
teb.hr/seminari-i-webinari/naknadna-ulaganja-na-vlastitoj-i-tudoj-dugotraj=
noj-imovini-2-boda-za-revizore/)
* 25.09.2025. =E2=80=93 WEBINAR: Predujmovi =E2=80=93 ra=C4=8Dunovodstvo=
=2C PDV i fiskalizacija (2 boda za revizore) - detaljno ovdje (https://www=
=2Eteb.hr/seminari-i-webinari/predujmovi-racunovodstvo-pdv-i-fiskalizacija-2=
-boda-za-revizore/)
* 26.09.2025. =E2=80=93 WEBINAR: Oporezivanje kapitalnih dobitaka u sustav=
u poreza na dohodak - detaljno ovdje (https://www.teb.hr/seminari-i-webina=
ri/oporezivanje-kapitalnih-dobitaka-u-sustavu-poreza-na-dohodak/)
* 29.09.2025. =E2=80=93 WEBINAR: Planiranje odgovora na kiberneti=C4=8Dke=
incidente (4 boda za revizore) - detaljno ovdje (https://www.teb.hr/semin=
ari-i-webinari/planiranje-odgovora-na-kiberneticke-incidente-4-boda-za-rev=
izore/)
* 01.10.2025. =E2=80=93 WEBINAR: Oporezivanje drugog dohotka i izvje=C5=A1=
=C4=87ivanje (2 boda za revizore) - detaljno ovdje (https://www.teb.hr/sem=
inari-i-webinari/oporezivanje-drugog-dohotka-i-izvjescivanje-2-boda-za-rev=
izore-1/)
* 03.10.2025. =E2=80=93 WEBINAR: PDV - tuzemni prijenos porezne obveze (2=
boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinar=
i/pdv-tuzemni-prijenos-porezne-obveze-2-boda-za-revizore/)
* 07.10.2025. =E2=80=93 WEBINAR: Rashodovanje=2C uni=C5=A1tenje i otpis za=
liha i dugotrajne materijalne imovine (2 boda za revizore) - detaljno ovdj=
e (https://www.teb.hr/seminari-i-webinari/rashodovanje-unistenje-i-otpis-z=
aliha-i-dugotrajne-materijalne-imovine-2-boda-za-revizore/)
* 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/)
* 09.10.2025. =E2=80=93 WEBINAR: Isplata dohotka strancima i dohodak rezid=
enata iz inozemstva (3 boda za revizore) - detaljno ovdje (https://www.teb=
=2Ehr/seminari-i-webinari/isplata-dohotka-strancima-i-dohodak-rezidenata-iz-=
inozemstva-3-boda-za-revizore-1/)
* 13.10.2025. =E2=80=93 WEBINAR: Dohodak od otu=C4=91enja nekretnina i imo=
vinskih prava te posebnih vrsta imovine - detaljno ovdje (https://www.teb.=
hr/seminari-i-webinari/dohodak-od-otudenja-nekretnina-i-imovinskih-prava-t=
e-posebnih-vrsta-imovine/)
* 14.10.2025. =E2=80=93 WEBINAR: PDV - Oporezivanje usluga s inozemstvom (=
3 boda za revizore) detaljno ovdje (https://www.teb.hr/seminari-i-webinari=
/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/)
* 16.10.2025. =E2=80=93 WEBINAR: Rashodi u sustavu prora=C4=8Duna - plan i=
ra=C4=8Dunovodstvo (3 boda za revizore) - detaljno ovdje (https://www.teb=
=2Ehr/seminari-i-webinari/rashodi-u-sustavu-proracuna-plan-i-racunovodstvo-3=
-boda-za-revizore/)
* 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: Pripreme za sastavljanje godi=C5=A1njih financijs=
kih izvje=C5=A1taja za 2025. kod prora=C4=8Duna=2C prora=C4=8Dunskih i izv=
anprora=C4=8Dunskih korisnika + TEB-ov ro=C4=91endanski PARTY (6 bodova za=
revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/teb-ov=
o-tradicionalno-dvodnevno-savjetovanje-u-opatiji-pripreme-za-sastavljanje-=
gfi-za-2025-kod-proracuna-proracunskih-i-izvanproracunskih-korisnika-6-bod=
ova-za-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/)
=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
** (https://odaberi.teb.hr/)
=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=3Dd72040776c)
=2E
--_----------=_MCPart_1030532143
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>Pripreme za izradu GFI i poreznih prijava 2025. - Fiskaliza=
cija i eRa=C4=8Duni</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=
vi seminari i 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=3D39a2151689&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><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: 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 16. 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></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: 0px 18px 9px;line-height: 125%;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%;"><br>
=09=09=09<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"=
><span style=3D"font-size:18px">=F0=9F=93=85 </span></span></strong><span=
style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font=
-size:14px"><span style=3D"color:#FF0000"><strong>NE PROPUSTITE - sem=
inari u 10 gradova i webinar</strong></span></span></span></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%;">
=09=09=09<p style=3D"text-align: center;line-height: 125%;margin: 10px 0;p=
adding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size: 1=
6px;"><span style=3D"color:#000080"><strong><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:18px">Pripreme za i=
zradu godi=C5=A1njih financijskih izvje=C5=A1taja i poreznih prijava za 20=
25.</span></span></strong></span><br>
=09=09=09<br>
=09=09=09<span style=3D"color:#FF0000"><strong><em><span style=3D"font-fam=
ily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:14px">AKTUAL=
NO</span></span></em></strong></span><span style=3D"font-family:verdana=2C=
geneva=2C sans-serif"><span style=3D"font-size:14px"><strong><em> - Novi=
Zakon o fiskalizaciji i izmjene poreznih propisa od 1.1.2026.</em></stron=
g> </span></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">Po=C4=8Detak seminara u svim gradovima i webinar=
a: u 9=2C30 sati<br>
=09=09=09Prijam na seminarima i webinaru: od 9=2C00 sati<br>
=09=09=09Trajanje: do oko 15=2C00 sati </span></span><br>
=09=09=09<span style=3D"color:#ff0000"><strong><span style=3D"font-family:=
verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">5 boda za=
ovla=C5=A1tene revizore*</span></span></strong></span><span style=3D"font=
-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"> <=
/span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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>Pripreme za sastavljanje i podno=C5=A1enje g=
odi=C5=A1njih financijskih izvje=C5=A1taja i poreznih prijava zahtjevan su=
postupak za ra=C4=8Dunovo=C4=91e jer=2C uz sve redovne i uobi=C4=8Dajene=
poslove=2C pred kraj poslovne godine moramo dodatno obaviti one radnje i=
aktivnosti koje osiguravaju njihovo zakonito sastavljanje i podno=C5=A1en=
je. </em></span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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 ovom ciklusu seminara i webinaru skrenuti=
=C4=87emo Vam pozornost na kontrolne postupke i obra=C4=8Dune u ra=C4=8Du=
novodstvu na kraju godine=2C te podsjetiti na aktivnosti u postupku proved=
be godi=C5=A1njeg popisa imovine i obveza. Tako=C4=91er=2C detaljno =C4=87=
emo pro=C4=87i kroz pripreme za sastavljanje prijava poreza na dobit za 20=
25.=2C isplate neoporezivih primitaka u 2025.=2C sastavljanje kona=C4=8Dno=
g obra=C4=8Duna poreza pri zadnjoj isplati pla=C4=87e u 2025.=2C sastavlja=
nje PDV prijava za zadnje razdoblje oporezivanja u 2025.=2C ali i ostale p=
orezne aktualnosti u 2025. </em></span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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>Uz sve navedeno=2C poseban naglasak stavit=
=C4=87emo na primjenu novog Zakona o fiskalizaciji i predlo=C5=BEene izmj=
ene poreznih zakona od 1.1.2026.</em></span></span></p>
=09=09=09<div style=3D"text-align: left;"><span style=3D"font-family:verda=
na=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><span style=3D"=
color:#000080"><strong>Mjesta i termini odr=C5=BEavanja:</strong></span></=
span></span></div>
=09=09=09<ul>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
><strong><span style=3D"color:#000080">Rijeka</span></strong>=2C 21.10.202=
5. (utorak)=2C Grand Hotel Bonavia=2C Dolac 4.</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
><span style=3D"color:#000080"><strong>Pula</strong></span>=2C 22.10.2025.=
(srijeda)=2C =C5=BDupanijska Komora Pula=2C Carrarina 5.</span></span></l=
i>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
><span style=3D"color:#000080"><strong>Zagreb</strong></span>=2C 23.10.202=
5. (=C4=8Detvrtak)=2C Hotel International=2C Zagreb=2C Miramarska Cesta 24=
=2E</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
><span style=3D"color:#000080"><strong>Osijek</strong></span>=2C 24.10.202=
5. (petak)=2C Hotel Osijek=2C =C5=A0ama=C4=8Dka 4.</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
><span style=3D"color:#000080"><strong>Dubrovnik</strong></span>=2C 27.10.=
2025. (ponedjeljak)=2C Hotel Lero=2C Iva Vojnovi=C4=87a 14.</span></span><=
/li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
><strong><span style=3D"color:#000080">Split</span></strong>=2C 28.10.2025=
=2E (utorak)=2C Briig Boutique Hotel=2C Prilaz bra=C4=87e Kaliterna 1.</span=
></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
><span style=3D"color:#000080"><strong>=C5=A0ibenik</strong></span>=2C 29.=
10.2025. (srijeda)=2C Convention centre =C5=A0ibenik=2C Hoteli Solaris 86.=
</span></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
><span style=3D"color:#000080"><strong>Zadar</strong></span>=2C 30.10.2025=
=2E (=C4=8Detvrtak)=2C Hotel Kolovare=2C Bo=C5=BEe Peri=C4=8Di=C4=87a 14.</s=
pan></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
><strong><span style=3D"color:#000080">Bjelovar</span></strong>=2C 03.11.2=
025. (ponedjeljak)=2C Ekonomski Fakultet=2C A. B. =C5=A0imi=C4=87a 1.</spa=
n></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
><span style=3D"color:#000080"><strong>Vara=C5=BEdin</strong></span>=2C 04=
=2E11.2025. (utorak)=2C Park Boutique Hotel=2C Juraja Habdeli=C4=87a 6.</spa=
n></span></li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
><span style=3D"color:#FF0000"><strong>WEBINAR</strong></span>=2C 05.11.20=
25. (srijeda)</span></span></li>
=09=09=09</ul>
=09=09=09<div style=3D"text-align: left;"><span style=3D"font-family:verda=
na=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><span style=3D"=
color:#000080"><strong>Predava=C4=8Di na svim seminarima i webinaru: =
</strong></span>TEB-ovi savjetnici </span></span>
=09=09=09<p style=3D"text-align: justify;line-height: 125%;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"line-height: 125%;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>1. Pripreme za izradu godi=C5=A1njih financi=
jskih izvje=C5=A1taja za 2025. godinu </strong></span></span></p>
=09=09=09<ul>
=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">godi=C5=A1nji fi=
nancijski izvje=C5=A1taji za 2025. - vrste=2C obveznici i rokovi</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">razvrstavanje po=
duzetnika po veli=C4=8Dini</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">primjena ra=C4=
=8Dunovodstvenih standarda i kontrolni postupci u ra=C4=8Dunovodstvu na kr=
aju godine</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">godi=C5=A1nji ob=
ra=C4=8Dun amortizacije i promjene stopa amortizacije</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">naknadni popusti=
=E2=80=93 utjecaj na prihode i rashode</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">vrijednosna uskl=
a=C4=91enja/otpisi potra=C5=BEivanja i evidentiranje naknadnog umanjenja p=
orezne osnovice i PDV-a i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"line-height: 125%;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>2. Pripreme za provedbu godi=C5=A1njeg popis=
a za 2025. godinu </strong></span></span></p>
=09=09=09<ul>
=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">obveznici=2C rok=
ovi i dono=C5=A1enje odluka o popisu</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">evidentiranje vi=
=C5=A1kova u poslovnim knjigama</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">evidentiranje ma=
njkova na teret dru=C5=A1tva i na teret odgovorne osobe i dr.</span></span=
></li>
=09=09=09</ul>
=09=09=09<p style=3D"line-height: 125%;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>3. Pripreme za obra=C4=8Dun poreza na dobit=
za 2025. (Obrasci PD=2C PD-NN i PD-IPO)</strong></span></span></p>
=09=09=09<ul>
=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">sastavljanje PD=
i PD-NN prijava za 2025.</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">pregled stavaka=
koje utje=C4=8Du na pove=C4=87anje/smanjenje porezne osnovice</span></spa=
n></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">porezno neprizna=
ti rashodi za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">porezno priznate=
donacije za 2025. =E2=80=93 iskazivanje u PD prijavi</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">kamate u oporezi=
vanju dobiti za 2025.</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">PD-IPO obrazac z=
a 2025. =E2=80=93 =C5=A1to je potrebno iskazati?</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">tko podnosi PD-K=
ID obrazac za 2025.?</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"line-height: 125%;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>4. Primjena propisa o porezu na dohodak u 20=
25. i kona=C4=8Dni obra=C4=8Dun poreza pri zadnjoj isplati pla=C4=87e </st=
rong></span></span></p>
=09=09=09<ul>
=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">godi=C5=A1nji ob=
ra=C4=8Dun poreza pri zadnjoj isplati pla=C4=87e u 2025.</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">radnici za koje=
se radi/ne radi godi=C5=A1nji obra=C4=8Dun</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">uzdr=C5=BEavane=
osobe u 2025.</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">iznos naknade pl=
a=C4=87e na teret HZZO-a od 1.8.2025.</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 umirovljenik=
a u 2025. i od 1.1.2026.</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">osvrt na neopore=
zive primitke za 2025.</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">ostale aktualnos=
ti iz propisa o porezu na dohodak</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"line-height: 125%;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>5. Pripreme za obra=C4=8Dun PDV-a za posljed=
nje razdoblje oporezivanja u 2025.</strong></span></span></p>
=09=09=09<ul>
=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">obrazac PDV za p=
osljednje razdoblje oporezivanja u 2025. i obvezna uskla=C4=91enja</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">ispravci pretpor=
eza za dugotrajnu imovinu i zalihe</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 postotka podjele PDV-a</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">oporezivanje utv=
r=C4=91enih manjkova i izuzimanja vlasnika za privatne potrebe</span></spa=
n></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">tro=C5=A1kovi re=
prezentacije i davanje poklona poslovnim partnerima</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">naknadni isprava=
k porezne osnovice (naknadna odobrenja=2C opoziv isporuke i nemogu=C4=87no=
st naplate)</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">ulazak i izlazak=
iz registra obveznika PDV-a i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"line-height: 125%;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>6. Primjena novog Zakona o fiskalizaciji</st=
rong></span></span></p>
=09=09=09<ul>
=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">obveznici primje=
ne Zakona o fiskalizaciji</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">fiskalizacija ra=
=C4=8Duna u krajnjoj potro=C5=A1nji (F1.0)</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">fiskalizacija eR=
a=C4=8Duna izme=C4=91u poreznih obveznika (F2.0)</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">novi sustav eIzv=
je=C5=A1tavanja </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">FiskAplikacija z=
a porezne obveznike</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">stupanje na snag=
u pojedinih odredbi Zakona o fiskalizaciji i dr.</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"line-height: 125%;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>7. Najavljene izmjene poreznih propisa od 1.=
1.2026. i ostale aktualnosti</strong></span></span></p>
=09=09=09<ul>
=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">izmjene Zakona o=
porezu na dodanu vrijednost</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">izmjene Op=C4=87=
eg poreznog zakona</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">izmjene Zakona o=
porezu na dobit</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"line-height: 125%;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>8. Odgovori na pitanja polaznika</strong></s=
pan></span><br>
=09=09=09 </p>
=09=09=09<div style=3D"text-align: 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 bgcolor=3D"#0056B3" style=3D"border-radius: 8px;padd=
ing: 15px 30px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-w=
ebkit-text-size-adjust: 100%;"><a href=3D"https://teb.us16.list-manage.com=
/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D6be825e867&e=3Dbc16b6b2ed=
" style=3D"font-size: 16px;font-weight: bold;color: #FFFFFF;text-decoratio=
n: none;display: inline-block;mso-line-height-rule: exactly;-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</div>
=09=09=09</div>
=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: 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;">
</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;">
<h1 class=3D"null" style=3D"text-align: center=
;display: block;margin: 0;padding: 0;color: #202020;font-family: Helvetica=
;font-size: 26px;font-style: normal;font-weight: bold;line-height: 125%;le=
tter-spacing: normal;"><strong><span style=3D"font-family:verdana=2Cgeneva=
=2Csans-serif"><span style=3D"font-size:18px">=F0=9F=93=85 </span></span><=
/strong> <strong><span style=3D"font-family:verdana=2C geneva=2C sans-seri=
f"><span style=3D"font-size:18px">Pogledajte i na=C5=A1e ostale edukacije<=
/span></span></strong></h1>
</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;">
=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">01.09. - 17.09.2025. =E2=80=93 SEMINARI I WEBINAR:<strong> =
Novi Zakon o fiskalizaciji i obveza izdavanja eRa=C4=8Duna od 1.1.20=
26.</strong> - <a href=3D"https://teb.us16.list-manage.com/track/click?u=
=3D757db808a0bdd465cfb9fd045&id=3Dc03f9cd6e6&e=3Dbc16b6b2ed" style=3D"mso=
-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;color: #007C89;font-weight: normal;text-decoration: underline;"=
><strong>detaljno ovdje</strong></a><br>
=09=09=09=09=09=09=09Webinar 17.09.2025.</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">16.09.2025. =E2=80=93 WEBINAR: <strong>Ra=C4=8Dunovodstvo proizv=
odnje </strong>(5 bodova za revizore) - <a href=3D"https://teb.us16.list-m=
anage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Da2ec399a74&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 10=
0%;-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">16.09. - 29.09.2025. =E2=80=93 SEMINARI I WEBINAR:<strong> =
Planiranje u sustavu prora=C4=8Duna za razdoblje od 2026. do 2028. i=
druge aktualnosti </strong>(4 boda za revizore) - <a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D7be6ec=
80c5&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: n=
ormal;text-decoration: underline;"><strong>detaljno ovdje</strong></a><br>
=09=09=09=09=09=09=09Gradovi:<br>
=09=09=09=09=09=09=09Vara=C5=BEdin 16.09.2025.<br>
=09=09=09=09=09=09=09Bjelovar 18.09.2025.<br>
=09=09=09=09=09=09=09Rijeka 22.09.2025.<br>
=09=09=09=09=09=09=09Zagreb 23.09.2025.<br>
=09=09=09=09=09=09=09Split 25.09.2025.<br>
=09=09=09=09=09=09=09Zadar 26.09.2025.<br>
=09=09=09=09=09=09=09Webinar 29.09.2025. </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">24.09.2025. =E2=80=93 WEBINAR: <strong>PDV kod e-trgovine=2C pos=
ebni postupci oporezivanja i elektroni=C4=8Dki sustav OSS (One Stop Shop)=
</strong>(3 boda za revizore) - <a href=3D"https://teb.us16.list-manage.c=
om/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D8d6e8c5119&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decorat=
ion: 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">24.09.2025. =E2=80=93 WEBINAR: <strong>Naknadna ulaganja na vlas=
titoj i tu=C4=91oj dugotrajnoj imovini </strong>(2 boda za revizore) - <a=
href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465=
cfb9fd045&id=3D60b3b9d02b&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">25.09.2025. =E2=80=93 WEBINAR: <strong>Predujmovi =E2=80=93 ra=
=C4=8Dunovodstvo=2C PDV i fiskalizacija </strong>(2 boda za revizore) - <a=
href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465=
cfb9fd045&id=3D5fa7478882&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">26.09.2025. =E2=80=93 WEBINAR: <strong>Oporezivanje kapitalnih d=
obitaka u sustavu poreza na dohodak </strong>- <a href=3D"https://teb.us16=
=2Elist-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D39dbed6f40=
&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: norma=
l;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">29.09.2025. =E2=80=93 WEBINAR: <strong>Planiranje odgovora na ki=
berneti=C4=8Dke incidente </strong>(4 boda za revizore) - <a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3Dbcfd4bedd4&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">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=3Df0ad2d22ae&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=3Daa6064f18c&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=3Da762d6bf96&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=3De9230d0480&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">09.10.2025. =E2=80=93 WEBINAR: <strong>Isplata dohotka strancima=
i dohodak rezidenata iz inozemstva </strong>(3 boda za revizore) - <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3Dd752533996&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">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=3D158132dd1b&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) <a name=3D"_Hlk207188333" sty=
le=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: un=
derline;">- </a><a href=3D"https://teb.us16.list-manage.com/track/click?u=
=3D757db808a0bdd465cfb9fd045&id=3D981ff2bed3&e=3Dbc16b6b2ed" style=3D"mso=
-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 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=3D7ed6608=
4b0&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=3Db9d8a5f69a&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">16.10.2025. =E2=80=93 WEBINAR: <strong>Rashodi u sustavu prora=
=C4=8Duna - plan i ra=C4=8Dunovodstvo </strong>(3 boda za revizore) - <a h=
ref=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cf=
b9fd045&id=3D607025c52d&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: ex=
actly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #00=
7C89;font-weight: normal;text-decoration: underline;"><strong>detaljno ovd=
je</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">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=3Deb7c3a33b3&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=3Ddc888a46dc&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: Pripreme za sastavljanje godi=C5=
=A1njih financijskih izvje=C5=A1taja za 2025. kod prora=C4=8Duna=2C prora=
=C4=8Dunskih i izvanprora=C4=8Dunskih korisnika + TEB-ov ro=C4=91endanski=
PARTY </strong>(6 bodova za revizore) - <a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D941502ea74&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text=
-decoration: underline;"><strong>detaljno ovdje</strong></a></span></span>=
<br>
=09=09=09=09=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=
=3De37c5618f5&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</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></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"mcnImageBlock" style=3D"min-=
width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspa=
ce: 0pt;-ms-text-size-adjust: 100%;-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=3D5b059a9cb5&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><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;">
<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=
=3D7b4b484313&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=3D81a9c0054b&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=3Dfa0853714e&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=3Dc396c534f1&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=3D8aafa85a72&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=3Dd72040776c" 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=3Dd72040776c&e=3Dbc16b6b2ed" height=3D"1" width=3D"1" style=3D"display:none;" alt=3D""></div></=
body>
</html>
--_----------=_MCPart_1030532143--