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Content preview: https://www.teb.hr/ Zagreb, 17. rujna 2025. 📅 Webinar PDV
- Oporezivanje usluga s inozemstvom 14. listopada 2025. (utorak) od 9:30
do 13:00 | Lokacija: Online 3 boda za ovlaštene revizore* Na ovom webinaru
polaznicima će detaljno i na praktičnim primjerima biti prikazana primjena
Direktive Vijeća 2006/112/EZ i hrvatskog Zakona o PDV-u u slučajevima kad
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https://www.teb.hr/
Zagreb=2C 17. rujna 2025.
=F0=9F=93=85 Webinar
PDV - Oporezivanje usluga s inozemstvom
14. listopada 2025. (utorak) od 9:30 do 13:00 | Lokacija: Online
3 boda za ovla=C5=A1tene revizore*
Na ovom webinaru polaznicima =C4=87e detaljno i na prakti=C4=8Dnim primjer=
ima biti prikazana primjena Direktive Vije=C4=87a 2006/112/EZ i hrvatskog=
Zakona o PDV-u u slu=C4=8Dajevima kada tuzemni porezni obveznici sudjeluj=
u u obavljanju i primanju usluga povezanih s inozemstvom (dr=C5=BEave =C4=
=8Dlanice EU i tre=C4=87e zemlje). Izme=C4=91u ostaloga=2C na ovom webinar=
u =C4=87emo prikazati kako se utvr=C4=91uje mjesto oporezivanja usluge=2C=
kada tuzemni porezni obveznik mora ishoditi PDV identifikacijski broj=2C=
kada nastaje oporezivi doga=C4=91aj i obveza obra=C4=8Duna PDV-a (ili pri=
jenosa porezne obveze)=2C na koji na=C4=8Din se ostvaruje pravo na odbitak=
pretporeza=2C =C5=A1to treba biti navedeno na izlaznom ra=C4=8Dunu za usl=
uge obavljene u inozemstvo te kako se obavljene i primljene usluge povezan=
e s inozemstvom evidentiraju u poreznim evidencijama i prijavama.
Program:
1. Utvr=C4=91ivanje mjesta obavljanja (oporezivanja) usluga
2. Utvr=C4=91ivanje poreznog statusa tuzemnih i inozemnih primatelja uslug=
e
3. Temeljno na=C4=8Delo utvr=C4=91ivanja mjesta obavljanja (oporezivanja)=
usluga
4. Izuzeci od temeljnog na=C4=8Dela utvr=C4=91ivanja mjesta obavljanja (op=
orezivanja) usluga
5. Obveza registriranja za potrebe PDV-a (isho=C4=91enje PDV identifikacij=
skog broja)
6. Nastanak oporezivog doga=C4=91aja i obveze obra=C4=8Duna PDV-a kod obav=
ljenih i primljenih usluga povezanih s inozemstvom
7. Ostvarivanje prava na odbitak pretporeza kod usluga primljenih iz inoze=
mstva
8. Evidentiranje obavljenih i primljenih usluga povezanih s inozemstvom u=
PDV knjigama i prijavama
9. Prakti=C4=8Dni primjeri obavljenih i primljenih usluga povezanih s inoz=
emstvom
10. Odgovori na pitanja polaznika
PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/pdv-oporezivan=
je-usluga-s-inozemstvom-3-boda-za-revizore-2/)
https://porezi.teb.hr/
Pretplatite se na TEB-ov portal POREZI!
* Pro=C4=8Di=C5=A1=C4=87eni tekstovi poreznih propisa me=C4=91usobno povez=
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* Odredbe poreznih propisa povezane s relevantnim mi=C5=A1ljenjima Porezne=
uprave=2C TEB-ovim poreznim =C4=8Dlancima i pisanim mi=C5=A1ljenjima!
* Nekoliko stotina relevantnih i va=C5=BEe=C4=87ih mi=C5=A1ljenja Porezne=
uprave razvrstanih u odgovaraju=C4=87e kategorije!
* Nekoliko stotina TEB-ovih poreznih =C4=8Dlanaka i pisanih mi=C5=A1ljenja=
razvrstanih u odgovaraju=C4=87e kategorije
* Pretra=C5=BEivanje sadr=C5=BEaja putem tra=C5=BEilice!
* Kontinuirano a=C5=BEuriranje i povezivanje novog sadr=C5=BEaja!
* Obavijest o svakoj promjeni sadr=C5=BEaja putem newslettera!
* Sve navedeno=E2=80=A6 i jo=C5=A1 puno toga=2C samo na jednom mjestu=2C n=
a TEB-ovom portalu POREZI!
Na TEB-ovom portalu "POREZI" (https://teb.us16.list-manage.com/track/click=
?u=3D757db808a0bdd465cfb9fd045&id=3Df5c8b4c650&e=3D21d4e8de12) besplatno i=
bez registracije mo=C5=BEete koristiti unakrsno povezane pro=C4=8Di=C5=A1=
=C4=87ene tekstove poreznih zakona i njihovih provedbenih propisa.
Uz registraciju i pretplatu=2C mo=C5=BEete dodatno koristiti i relevantna=
mi=C5=A1ljenja Sredi=C5=A1njeg ureda Porezne uprave=2C porezna mi=C5=A1lj=
enja TEB-a i veliki broj =C4=8Dlanaka i uputa poreznih stru=C4=8Dnjaka koj=
ima se poja=C5=A1njava primjena odredbi svih poreznih propisa. Svi tekstov=
i povezani su s odgovaraju=C4=87im odredbama poreznih zakona i pravilnika.
Dnevno a=C5=BEuriranje poreznih propisa i mi=C5=A1ljenja Porezne uprave=2C=
pouzdanost i stru=C4=8Dnost TEB-ovih poreznih mi=C5=A1ljenja=2C =C4=8Dlan=
aka i uputa=2C me=C4=91usobna unakrsna povezanost sadr=C5=BEaja portala PO=
REZI=2C te jednostavan i kvalitetan sustav pretra=C5=BEivanja sadr=C5=BEaj=
a omogu=C4=87uje brzo rje=C5=A1avanje poreznih pitanja i nedoumica.
Sve pretplatnike odmah=2C putem newslettera=2C obavje=C5=A1tavamo o svakoj=
promjeni sadr=C5=BEaja na portalu!
Pregledajte besplatno i bez registracije TEB-ov portal "POREZI" (https://t=
eb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D90f=
2241aab&e=3D21d4e8de12) =2C a za pristup njegovom cjelokupnom sadr=C5=BEaj=
u odaberite razdoblje pretplate koja Vam najvi=C5=A1e odgovara.
Registraciju i pretplatu obaviti =C4=87ete popunjavanjem Narud=C5=BEbenice=
(https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd0=
45&id=3D898ef466b3&e=3D21d4e8de12) .
Dobrodo=C5=A1li na TEB-ov portal "POREZI"!
**
=F0=9F=93=85 Pogledajte i na=C5=A1e ostale edukacije
------------------------------------------------------------
* 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:
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: 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/)
* 16.10.2025. =E2=80=93 SEMINAR: Radni odnosi u praksi - detaljno ovdje (h=
ttps://www.teb.hr/seminari-i-webinari/radni-odnosi-u-praksi/)
* 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/)
* 21.10. - 05.11.2025. =E2=80=93 SEMINARI I WEBINAR: Pripreme za izradu go=
di=C5=A1njih financijskih izvje=C5=A1taja i poreznih prijava za 2025. (5 b=
odova za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinar=
i/pripreme-za-izradu-godisnjih-financijskih-izvjestaja-i-poreznih-prijava-=
za-2025-5-bodova-za-revizore/)
Gradovi:
Rijeka 21.10.2025.
Pula 22.10.2025.
Zagreb 23.10.2025.
Osijek 24.10.2025.
Dubrovnik 27.10.2025.
Split 28.10.2025.
=C5=A0ibenik 29.10.2025.
Zadar 30.10.2025.
Bjelovar 03.11.2025.
Vara=C5=BEdin 04.11.2025.
WEBINAR 05.11.2025.
* 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=
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ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
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aderContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" cellpadding=3D=
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=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">
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=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;"><span style=
=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12=
px">Zagreb=2C 17. rujna 2025. </span></span></div>
</td>
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%;-webkit-text-size-adjust: 100%;">
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
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0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
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eft;">
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" class=3D"container" style=3D"margin: auto;padding: 20px;max-width: 600px=
;border-radius: 8px;box-shadow: 0 4px 8px rgba(0=2C0=2C0=2C0.1);border-col=
lapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"text-align: center;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span sty=
le=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:=
18px">=F0=9F=93=85 <span style=3D"color:#000000">Webinar</span></span></sp=
an></strong></td>
=09=09</tr>
=09=09<tr class=3D"content" style=3D"text-align: center; padding: 10px 20p=
x;">
=09=09=09<td style=3D"padding: 10px;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-fa=
mily:verdana=2C geneva=2C sans-serif"><span style=3D"color:#000080"><stron=
g><span style=3D"font-size:18px">PDV - Oporezivanje usluga s inozemstvom</=
span></strong></span><br>
=09=09=09<br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"color: #202020;">14=
=2E listopada 2025. (utorak) od 9:30 do 13:00 | Lokacija: Online</span></spa=
n></span><br>
=09=09=09<br>
=09=09=09<span style=3D"color:#FF0000"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><strong>3 boda za=
ovla=C5=A1tene revizore*</strong></span></span></span>
=09=09=09<div style=3D"text-align: justify;">
=09=09=09<div style=3D"text-align: justify;"><span style=3D"font-family:ve=
rdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"><em>Na ovom=
webinaru polaznicima =C4=87e detaljno i na prakti=C4=8Dnim primjerima bit=
i prikazana primjena Direktive Vije=C4=87a 2006/112/EZ i hrvatskog Zakona=
o PDV-u u slu=C4=8Dajevima kada tuzemni porezni obveznici sudjeluju u oba=
vljanju i primanju usluga povezanih s inozemstvom (dr=C5=BEave =C4=8Dlanic=
e EU i tre=C4=87e zemlje). Izme=C4=91u ostaloga=2C na ovom webinaru =C4=87=
emo prikazati kako se utvr=C4=91uje mjesto oporezivanja usluge=2C kada tuz=
emni porezni obveznik mora ishoditi PDV identifikacijski broj=2C kada nast=
aje oporezivi doga=C4=91aj i obveza obra=C4=8Duna PDV-a (ili prijenosa por=
ezne obveze)=2C na koji na=C4=8Din se ostvaruje pravo na odbitak pretporez=
a=2C =C5=A1to treba biti navedeno na izlaznom ra=C4=8Dunu za usluge obavlj=
ene u inozemstvo te kako se obavljene i primljene usluge povezane s inozem=
stvom evidentiraju u poreznim evidencijama i prijavama.</em></span></span>=
<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=
=3D"font-size:12px"> </span></span></div>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px"><span style=3D"color:#1059a6"><strong>Program:</=
strong></span></span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px">1. Utvr=C4=91ivanje mjesta obavljanja (oporeziva=
nja) usluga</span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px">2. Utvr=C4=91ivanje poreznog statusa tuzemnih i=
inozemnih primatelja usluge</span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px">3. Temeljno na=C4=8Delo utvr=C4=91ivanja mjesta=
obavljanja (oporezivanja) usluga</span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px">4. Izuzeci od temeljnog na=C4=8Dela utvr=C4=91iv=
anja mjesta obavljanja (oporezivanja) usluga</span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px">5. Obveza registriranja za potrebe PDV-a (isho=
=C4=91enje PDV identifikacijskog broja)</span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px">6. Nastanak oporezivog doga=C4=91aja i obveze ob=
ra=C4=8Duna PDV-a kod obavljenih i primljenih usluga povezanih s inozemstv=
om</span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px">7. Ostvarivanje prava na odbitak pretporeza kod=
usluga primljenih iz inozemstva</span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px">8. Evidentiranje obavljenih i primljenih usluga=
povezanih s inozemstvom u PDV knjigama i prijavama</span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px">9. Prakti=C4=8Dni primjeri obavljenih i primljen=
ih usluga povezanih s inozemstvom</span></span></p>
=09=09=09<p style=3D"text-align: justify;line-height: 100%;margin: 10px 0;=
padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #202020;font-family: Helvetica;font-size:=
16px;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px">10. Odgovori na pitanja polaznika</span></span><=
/p>
=09=09=09<p style=3D"line-height: 100%;margin: 10px 0;padding: 0;mso-line-=
height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
100%;color: #202020;font-family: Helvetica;font-size: 16px;text-align: le=
ft;"> </p>
=09=09=09</div>
=09=09=09<center>
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"p=
resentation" style=3D"margin: auto;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" bgcolor=3D"#0056B3" style=3D"border=
-radius: 8px;padding: 15px 30px;mso-line-height-rule: exactly;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https://teb.us1=
6.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Db40732d83=
0&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #FFFF=
FF;text-decoration: none;display: inline-block;mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" target=3D"_=
blank">PRIJAVITE SE OVDJE!</a></td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</center>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
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=09=09=09=09<![endif]-->
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</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
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=09<!--[if mso]>
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<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
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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">
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<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;"><br>
<span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"f=
ont-size:12px"><a href=3D"https://teb.us16.list-manage.com/track/click?u=
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just: 100%;color: #007C89;font-weight: normal;text-decoration: underline;"=
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t.com/757db808a0bdd465cfb9fd045/images/093058fc-b215-9e9d-9bc5-03c3bbaa672=
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0"></a></span></span></div>
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=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<div style=3D"text-align: center;"><br>
<span style=3D"color:#FF0000"><span style=3D"font-family:verdana=2Cgeneva=
=2Csans-serif"><span style=3D"font-size:18px"><strong>Pretplatite se na TE=
B-ov portal POREZI!</strong></span></span></span><br>
<ul>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Pr=
o=C4=8Di=C5=A1=C4=87eni tekstovi poreznih propisa me=C4=91usobno povezanih=
unakrsnim poveznicama!</span></span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Od=
redbe poreznih propisa povezane s relevantnim mi=C5=A1ljenjima Porezne upr=
ave=2C TEB-ovim poreznim =C4=8Dlancima i pisanim mi=C5=A1ljenjima!</span><=
/span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ne=
koliko stotina relevantnih i va=C5=BEe=C4=87ih mi=C5=A1ljenja Porezne upra=
ve razvrstanih u odgovaraju=C4=87e kategorije!</span></span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ne=
koliko stotina TEB-ovih poreznih =C4=8Dlanaka i pisanih mi=C5=A1ljenja raz=
vrstanih u odgovaraju=C4=87e kategorije</span></span></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Pr=
etra=C5=BEivanje sadr=C5=BEaja putem tra=C5=BEilice!</span></span></strong=
><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ko=
ntinuirano a=C5=BEuriranje i povezivanje novog sadr=C5=BEaja!</span></span=
></strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Ob=
avijest o svakoj promjeni sadr=C5=BEaja putem newslettera!</span></span></=
strong><br>
=09 </li>
=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"fo=
nt-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12px">Sv=
e navedeno=E2=80=A6 i jo=C5=A1 puno toga=2C samo na jednom mjestu=2C na TE=
B-ovom portalu POREZI!</span></span></strong></li>
</ul>
<div style=3D"text-align: left;"><span style=3D"font-family:verdana=2Cgene=
va=2Csans-serif"><span style=3D"font-size:12px">Na <a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D1e382d=
7ae5&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: n=
ormal;text-decoration: underline;"><strong>TEB-ovom portalu "POREZI"</stro=
ng></a> besplatno i bez registracije mo=C5=BEete koristiti unakrsno poveza=
ne pro=C4=8Di=C5=A1=C4=87ene tekstove poreznih zakona i njihovih provedben=
ih propisa.<br>
<br>
Uz registraciju i pretplatu=2C mo=C5=BEete dodatno koristiti i relevantna=
mi=C5=A1ljenja Sredi=C5=A1njeg ureda Porezne uprave=2C porezna mi=C5=A1lj=
enja TEB-a i veliki broj =C4=8Dlanaka i uputa poreznih stru=C4=8Dnjaka koj=
ima se poja=C5=A1njava primjena odredbi svih poreznih propisa. Svi tekstov=
i povezani su s odgovaraju=C4=87im odredbama poreznih zakona i pravilnika.=
<br>
<br>
Dnevno a=C5=BEuriranje poreznih propisa i mi=C5=A1ljenja Porezne uprave=2C=
pouzdanost i stru=C4=8Dnost TEB-ovih poreznih mi=C5=A1ljenja=2C =C4=8Dlan=
aka i uputa=2C me=C4=91usobna unakrsna povezanost sadr=C5=BEaja portala PO=
REZI=2C te jednostavan i kvalitetan sustav pretra=C5=BEivanja sadr=C5=BEaj=
a omogu=C4=87uje brzo rje=C5=A1avanje poreznih pitanja i nedoumica.<br>
<br>
<strong>Sve pretplatnike odmah=2C putem newslettera=2C obavje=C5=A1tavamo=
o svakoj promjeni sadr=C5=BEaja na portalu!</strong><br>
<br>
Pregledajte besplatno i bez registracije <a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dc09adcce77&e=3Dbc16b6b2ed" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-w=
eight: normal;text-decoration: underline;"><strong>TEB-ov portal "POREZI"<=
/strong></a>=2C a za pristup njegovom cjelokupnom sadr=C5=BEaju odaberite=
razdoblje pretplate koja Vam najvi=C5=A1e odgovara.<br>
<br>
Registraciju i pretplatu obaviti =C4=87ete popunjavanjem <a href=3D"https:=
//teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D=
e4655a1577&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-wei=
ght: normal;text-decoration: underline;"><strong>Narud=C5=BEbenice</strong=
></a>.<br>
<br>
Dobrodo=C5=A1li na TEB-ov portal "POREZI"!</span></span></div>
</div>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<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;"><br>
<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span st=
yle=3D"font-size:18px">=F0=9F=93=85 </span></span></strong> <strong><span=
style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font=
-size:18px">Pogledajte i na=C5=A1e ostale edukacije</span></span></strong>=
</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></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;">
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<table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
<tr>
<td align=3D"center" valign=3D"top" wi=
dth=3D"600" style=3D"width:600px;">
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ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
<tr>
<td valign=3D"top" class=3D"bo=
dyContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" cellpadding=3D"=
0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D"min-wi=
dth: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace=
: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<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<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">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=3D07aea7=
ce9b&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=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=3D703c4f94e2&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=3D846137a286&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=3Dc494550367&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=3Dff744ebabf=
&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=
=3D68697d7b34&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=3Db1f17cd01a&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=3Ddbf4af645c&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=3Db97ab7e694&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=3D923823fb95&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=3Df9b74a4445&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=3D1a76a88603&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>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=3Dcc08d52=
286&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=3D0717def209&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=3D80dd8a5589&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">16.10.2025. =E2=80=93 SEMINAR:<strong> Radni odnosi u praksi </s=
trong>- <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db8=
08a0bdd465cfb9fd045&id=3Dbb1a495233&e=3Dbc16b6b2ed" style=3D"mso-line-hei=
ght-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">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=3Dc656a37407&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">21.10. - 05.11.2025. =E2=80=93 SEMINARI I WEBINAR: <strong>Pripr=
eme za izradu godi=C5=A1njih financijskih izvje=C5=A1taja i poreznih prija=
va za 2025. </strong>(5 bodova za revizore) - <a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D0277e8=
3eed&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=09Rijeka 21.10.2025.<br>
=09=09=09=09=09=09=09Pula 22.10.2025.<br>
=09=09=09=09=09=09=09Zagreb 23.10.2025.<br>
=09=09=09=09=09=09=09Osijek 24.10.2025.<br>
=09=09=09=09=09=09=09Dubrovnik 27.10.2025.<br>
=09=09=09=09=09=09=09Split 28.10.2025.<br>
=09=09=09=09=09=09=09=C5=A0ibenik 29.10.2025.<br>
=09=09=09=09=09=09=09Zadar 30.10.2025.<br>
=09=09=09=09=09=09=09Bjelovar 03.11.2025.<br>
=09=09=09=09=09=09=09Vara=C5=BEdin 04.11.2025.<br>
=09=09=09=09=09=09=09WEBINAR 05.11.2025. </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">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=3De7d173e43a&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=3D78617db926&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=
=3De0f89b03ac&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</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</td>
=09=09</tr>
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padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
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100%;-webkit-text-size-adjust: 100%;">
<a href=3D"https://teb.us16.list-manag=
e.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D10a1204e06&e=3Dbc16b6b2ed" title=3D"" class=3D"" target=3D"_blank" style=3D"mso-line-height-ru=
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=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
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size-adjust: 100%;word-break: break-word;color: #656565;font-family: Helve=
tica;font-size: 12px;line-height: 150%;text-align: center;">
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dding=3D"0" cellspacing=3D"0" style=3D"font-family: Arial=2C sans-serif;pa=
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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>
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=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>
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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=
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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>
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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>
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%;">
=09=09=09=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
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: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09=09=09=09=09<tbody>
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s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D29bc5b8973&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>
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=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=
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=09=09=09=09=09=09<p style=3D"font-size: 16px;color: #202020;line-height:=
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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>
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=09=09=09=09<!--[if mso]>
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