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Content preview: https://www.teb.hr/ https://porezi.teb.hr/ Zagreb, 17. ožujka
2026. 📅 Webinar Isplata plaća po sudskoj presudi 18. ožujka 2026. (srijeda)
od 9:30 do 12:00 | Lokacija: Online *2 boda za ovlaštene revizore
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https://www.teb.hr/
https://porezi.teb.hr/
Zagreb=2C 17. o=C5=BEujka 2026.
=F0=9F=93=85 Webinar
Isplata pla=C4=87a po sudskoj presudi
18. o=C5=BEujka 2026. (srijeda) od 9:30 do 12:00 | Lokacija: Online
*2 boda za ovla=C5=A1tene revizore
O postupanju poslodavca prilikom isplate pla=C4=87a za protekla porezna ra=
zdoblja po sudskoj presudi ili bez sudske presude=2C pravilima koja primje=
njuje za obra=C4=8Dun doprinosa=2C za obra=C4=8Dun poreza na dohodak=2C za=
kori=C5=A1tenje osobnog odbitka=2C obra=C4=8Dunavanju zatezne kamate zbog=
nepravovremene uplate doprinosa i poreza=2C na=C4=8Dinu izvje=C5=A1=C4=87=
ivanja na JOPPD obrascu samo su neka od pitanja na koja =C4=87e se dati od=
govor na webinaru.
Program:
1. Isplata pla=C4=87a po sudskoj presudi i izvje=C5=A1=C4=87ivanje u JOPPD=
obrascu
* osnova za isplatu pla=C4=87a za protekla porezna razdoblja
* utu=C5=BEenje pla=C4=87e u bruto ili u neto iznosu?
* utu=C5=BEenje pla=C4=87e u kunama=2C a isplata pla=C4=87e u eurima?
* pravila za obra=C4=8Dun doprinosa i poreza na dohodak
* kori=C5=A1tenje osobnog odbitka
* isplata pla=C4=87e prisilnim putem (ovrhom)
* pravila za obra=C4=8Dun zateznih kamata na doprinose i porez na dohodak
* obra=C4=8Dun zatezne kamate na neto pla=C4=87u radnika ispla=C4=87enu sa=
zaka=C5=A1njenjem
* isplate pla=C4=87a i izvje=C5=A1=C4=87ivanja na JOPPD obrascu na primjer=
ima
* primjena prosje=C4=8Dne stope pri izvje=C5=A1=C4=87ivanju
* porezni tretman naknade =C5=A1tete
* porezni tretman parni=C4=8Dnih tro=C5=A1kova
* isplata neoporezivih primitaka temeljem sudske presude
2. Isplata pla=C4=87a bez sudske presude i izvje=C5=A1=C4=87ivanje u JOPPD=
obrascu
* pravilo za obra=C4=8Dun doprinosa i poreza na dohodak
* na=C4=8Din kori=C5=A1tenja osobnog odbitka
* isplata zaostalih pla=C4=87a i izvje=C5=A1=C4=87ivanje na JOPPD obrascu=
na primjerima
* godi=C5=A1nji obra=C4=8Dun poreza na dohodak
3. Isplata ostalih primitaka za protekla porezna razdoblja po sudskoj pres=
udi/bez sudske presude i izvje=C5=A1=C4=87ivanje
* isplata ostalih primitaka i obra=C4=8Dun doprinosa i poreza na dohodak
4. Odgovori na pitanja
PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/isplata-placa-=
po-sudskoj-presudi-2-boda-za-revizore/)
=F0=9F=93=85 Pogledajte i na=C5=A1e ostale edukacije
* 19.03.2026. =E2=80=93 WEBINAR: Aktualnosti u radnim odnosima - detaljno=
ovdje (https://www.teb.hr/seminari-i-webinari/aktualnosti-u-radnim-odnosi=
ma/)
* 23. i 24.03.2026. =E2=80=93 SEMINARI: Dvodnevno savjetovanje u Opatiji:=
Tromjese=C4=8Dni financijski izvje=C5=A1taji i druge aktualnosti za JLP(R=
)S-e=2C prora=C4=8Dunske i izvanprora=C4=8Dunske korisnike (6 bodova za re=
vizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/dvodnevno=
-savjetovanje-u-opatiji-tromjesecni-financijski-izvjestaji-i-druge-aktualn=
osti-za-jlp-r-s-e-proracunske-i-izvanproracunske-korisnike-6-bodova-za-rev=
izore/)
* 23. i 24.03.2026. =E2=80=93 SEMINARI: Dvodnevno savjetovanje u Opatiji:=
Sastavljanje godi=C5=A1njih financijskih izvje=C5=A1taja i poreznih prija=
va za 2025. (10 bodova za ovla=C5=A1tene revizore) - detaljno ovdje (https=
://www.teb.hr/seminari-i-webinari/dvodnevno-savjetovanje-u-opatiji-sastavl=
janje-godisnjih-financijskih-izvjestaja-i-poreznih-prijava-za-2025-10-bodo=
va-za-ovlastene-revizore/)
* 25.03.2026. =E2=80=93 WEBINAR: Naknadni popusti i umanjenje obveze PDV-a=
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jene-i-dopune-zakona-o-strancima-1/)
* 26.03. i 27.03.2026. =E2=80=93 SEMINAR i WEBINAR: Aktualnosti za JLP(R)S=
-e=2C prora=C4=8Dunske i izvanprora=C4=8Dunske korisnike (3 boda za revizo=
re) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/aktualnosti-z=
a-jlp-r-s-e-proracunske-i-izvanproracunske-korisnike-3-boda-za-revizore/)
* 31.03.2026. =E2=80=93 WEBINAR: Ra=C4=8Dunovodstvo proizvodnje (5 bodova=
za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/rac=
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* 01.04.2026. =E2=80=93 WEBINAR: Primjena organizacijskih mjera kiberneti=
=C4=8Dke sigurnosti (4 boda za revizore) - detaljno ovdje (https://www.teb=
=2Ehr/seminari-i-webinari/primjena-organizacijskih-mjera-kiberneticke-sigurn=
osti-4-boda-za-revizore/)
* 02.04.2026. =E2=80=93 WEBINAR: Porezne olak=C5=A1ice u sustavu poreza na=
dobit (3 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-=
i-webinari/porezne-olaksice-u-sustavu-poreza-na-dobit-3-boda-za-revizore/)
* 10.04.2026. =E2=80=93 WEBINAR: PDV - Oporezivanje usluga s inozemstvom (=
3 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webina=
ri/pdv-oporezivanje-usluga-s-inozemstvom-3-boda-za-revizore-3/)
* 13.04.2026. =E2=80=93 WEBINAR: Popunjavanje godi=C5=A1njih prijava porez=
a na dobit za 2025. po rednim brojevima obrazaca: PD=2C PD-NN=2C PD-IPO i=
PD-KID (3 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari=
-i-webinari/popunjavanje-godisnjih-prijava-poreza-na-dobit-za-2025-po-redn=
im-brojevima-obrazaca-pd-pd-nn-pd-ipo-i-pd-kid-3-boda-za-revizore-1/)
* 13.04. - 17.04.2026. =E2=80=93 TRENING - Specijalisti=C4=8Dki program iz=
obrazbe u podru=C4=8Dju javne nabave - detaljno ovdje (https://www.teb.hr/=
seminari-i-webinari/specijalisticki-program-izobrazbe-u-podrucju-javne-nab=
ave/)
* 14.04.2026. =E2=80=93 WEBINAR: Planiranje i ra=C4=8Dunovodstveno evident=
iranje EU projekata u sustavu prora=C4=8Duna (2 boda za revizore) - detalj=
no ovdje (https://www.teb.hr/seminari-i-webinari/planiranje-i-racunovodstv=
eno-evidentiranje-eu-projekata-u-sustavu-proracuna-2-boda-za-revizore-2/)
* 21.04.2026. =E2=80=93 WEBINAR: Odnos izme=C4=91u revizorskog dru=C5=A1tv=
a i revizijskog odbora revidiranog subjekta u procesu revizije financijski=
h izvje=C5=A1taja i neovisne provjere izvje=C5=A1taja o odr=C5=BEivosti (5=
bodova iz podru=C4=8Dja revizije) - detaljno ovdje (https://www.teb.hr/se=
minari-i-webinari/odnos-izmedu-revizorskog-drustva-i-revizijskog-odbora-re=
vidiranog-subjekta-u-procesu-revizije-financijskih-izvjestaja-i-neovisne-p=
rovjere-izvjestaja-o-odrzivosti-5-bodova-iz-podrucja-revizije-1/)
* 23.04.2026. =E2=80=93 WEBINAR: Radno vrijeme =E2=80=93 organizacija=2C e=
videntiranje i pla=C4=87anje (3 boda za revizore) - detaljno ovdje (https:=
//www.teb.hr/seminari-i-webinari/radno-vrijeme-organizacija-evidentiranje-=
i-placanje-3-boda-za-revizore-1/)
* 18.05. - 22.05.2026. =E2=80=93 TRENING - Stru=C4=8Dno usavr=C5=A1avanje:=
Prora=C4=8Dunsko ra=C4=8Dunovodstvo i financije (26 bodova za revizore) -=
detaljno ovdje (https://www.teb.hr/seminari-i-webinari/strucno-usavrsavan=
je-proracunsko-racunovodstvo-i-financije-26-bodova-za-revizore/)
** =F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manje e-mailova?
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<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;">
<table bgcolor=3D"#FFF8E1" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" class=3D"container" style=3D"margin: auto;pa=
dding: 20px;max-width: 600px;border-radius: 8px;box-shadow: 0 4px 8px rgba=
(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-tabl=
e-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></span></strong> <span style=3D"font-family:verd=
ana=2C geneva=2C sans-serif"><span style=3D"font-size:18px"><strong>Webina=
r</strong></span></span> <span style=3D"font-family:verdana=2C geneva=2C s=
ans-serif"><span style=3D"font-size:18px"> </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">Isplata pla=
=C4=87a po sudskoj presudi</span></span></strong></span><br>
=09=09=09<br style=3D"mso-special-character:line-break">
=09=09=09<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span=
style=3D"font-size:12px">18. o=C5=BEujka 2026. (srijeda) od 9:30 do 12:00=
| Lokacija: Online</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"><span style=3D"color:#ff0000"><strong>*2 boda za=
ovla=C5=A1tene revizore</strong></span> </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>O postupanju poslodavca prilikom isplate pla=
=C4=87a za protekla porezna razdoblja po sudskoj presudi ili bez sudske pr=
esude=2C pravilima koja primjenjuje za obra=C4=8Dun doprinosa=2C za obra=
=C4=8Dun poreza na dohodak=2C za kori=C5=A1tenje osobnog odbitka=2C obra=
=C4=8Dunavanju zatezne kamate zbog nepravovremene uplate doprinosa i porez=
a=2C na=C4=8Dinu izvje=C5=A1=C4=87ivanja na JOPPD obrascu samo su neka od=
pitanja na koja =C4=87e se dati odgovor na webinaru. </em> </span><=
/span><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span st=
yle=3D"font-size:12px"> </span></span><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"font-size:12px"> </span></span></=
p>
=09=09=09<div style=3D"text-align: left;">
=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"><span style=3D"color:#000080"><strong>Program:</stro=
ng></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. Isplata pla=C4=87a po sudskoj presudi i i=
zvje=C5=A1=C4=87ivanje u JOPPD obrascu</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">osnova za isplat=
u pla=C4=87a za protekla porezna razdoblja</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">utu=C5=BEenje pl=
a=C4=87e u bruto ili u neto iznosu?</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">utu=C5=BEenje pl=
a=C4=87e u kunama=2C a isplata pla=C4=87e u eurima?</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">pravila za obra=
=C4=8Dun doprinosa i poreza na dohodak</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">kori=C5=A1tenje=
osobnog odbitka</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">isplata pla=C4=
=87e prisilnim putem (ovrhom)</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">pravila za obra=
=C4=8Dun zateznih kamata na doprinose i porez na dohodak</span></span></li=
>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">obra=C4=8Dun zat=
ezne kamate na neto pla=C4=87u radnika ispla=C4=87enu sa zaka=C5=A1njenjem=
</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">isplate pla=C4=
=87a i izvje=C5=A1=C4=87ivanja na JOPPD obrascu na primjerima</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 prosje=
=C4=8Dne stope pri izvje=C5=A1=C4=87ivanju</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">porezni tretman=
naknade =C5=A1tete</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">porezni tretman=
parni=C4=8Dnih tro=C5=A1kova</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">isplata neoporez=
ivih primitaka temeljem sudske presude</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. Isplata pla=C4=87a bez sudske presude i i=
zvje=C5=A1=C4=87ivanje u JOPPD obrascu</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">pravilo za obra=
=C4=8Dun doprinosa i poreza na dohodak</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">na=C4=8Din kori=
=C5=A1tenja osobnog odbitka</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">isplata zaostali=
h pla=C4=87a i izvje=C5=A1=C4=87ivanje na JOPPD obrascu na primjerima</spa=
n></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 poreza 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>3. Isplata ostalih primitaka za protekla por=
ezna razdoblja po sudskoj presudi/bez sudske presude i izvje=C5=A1=C4=87iv=
anje</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">isplata ostalih=
primitaka i obra=C4=8Dun doprinosa i poreza 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>4. Odgovori na pitanja </strong></span></spa=
n><br>
=09=09=09<br>
=09=09=09 </p>
=09=09=09</div>
=09=09=09<div style=3D"text-align: left;">
=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;text-align: justify;mso-line-height-rule: exactly;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Db3d6ce=
1bd9&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #F=
FFFFF;text-decoration: none;display: inline-block;mso-line-height-rule: ex=
actly;-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"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
<tbody class=3D"mcnDividerBlockOuter">
<tr>
<td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">
<table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 2px solid #EAEAEA;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
<tbody><tr>
<td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<span></span>
</td>
</tr>
</tbody></table>
<!--
<td class=3D"mcnDividerBlockInner" style=3D"padding: 18px;=
">
<hr class=3D"mcnDividerContent" style=3D"border-bottom-col=
or:none; border-left-color:none; border-right-color:none; border-bottom-wi=
dth:0; border-left-width:0; border-right-width:0; margin-top:0; margin-rig=
ht:0; margin-bottom:0; margin-left:0;" />
-->
</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;font-size: 11px;line-height: 125%;mso-line-heigh=
t-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
word-break: break-word;color: #202020;font-family: Helvetica;text-align: l=
eft;">
<div style=3D"text-align: center;"><span style=
=3D"font-family:verdana=2C geneva=2C sans-serif"><strong><span style=3D"fo=
nt-size:18px">=F0=9F=93=85 </span></strong> </span> <strong><span style=3D=
"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18p=
x">Pogledajte i na=C5=A1e ostale edukacije </span></span></strong></div>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 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;">
<div style=3D"text-align: left;">
<div style=3D"text-align: center;">
<div style=3D"text-align: justify;">
<div style=3D"text-align: left;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"backgroun=
d-color: #EAF4FC;border-radius: 8px;padding: 20px;box-shadow: 0 4px 8px rg=
ba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"600">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"text-align=
: center;line-height: 125%;word-break: break-word;color: #202020;font-fami=
ly: Helvetica;font-size: 16px;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<ul>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>19.03.2026. =E2=80=93 WEBINAR: <strong>Aktualnosti u radnim odnosima </st=
rong>- <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db80=
8a0bdd465cfb9fd045&id=3D31254d711f&e=3Dbc16b6b2ed" style=3D"mso-line-heig=
ht-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%=
;color: #1059a6;font-weight: bold;text-decoration: underline;"><strong>det=
aljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>23. i 24.03.2026. =E2=80=93 SEMINARI:<strong> Dvodnevno savjetovanje=
u Opatiji: Tromjese=C4=8Dni financijski izvje=C5=A1taji i druge aktualnos=
ti za JLP(R)S-e=2C prora=C4=8Dunske i izvanprora=C4=8Dunske korisnike </st=
rong>(6 bodova za revizore) - <a href=3D"https://teb.us16.list-manage.com/=
track/click?u=3D757db808a0bdd465cfb9fd045&id=3D4d5886bc80&e=3Dbc16b6b2ed"=
style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;color: #1059a6;font-weight: bold;text-decoration:=
underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>23. i 24.03.2026. =E2=80=93 SEMINARI:<strong> Dvodnevno savjetovanje=
u Opatiji: Sastavljanje godi=C5=A1njih financijskih izvje=C5=A1taja i por=
eznih prijava za 2025. </strong>(10 bodova za ovla=C5=A1tene revizore) - <=
a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd46=
5cfb9fd045&id=3Dbc192863be&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule:=
exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
#1059a6;font-weight: bold;text-decoration: underline;"><strong>detaljno o=
vdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>25.03.2026. =E2=80=93 WEBINAR:<strong> Naknadni popusti i umanjenje=
obveze PDV-a </strong>(2 boda za revizore) - <a href=3D"https://teb.us16.=
list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D180466138d&=
e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-weight: bold;t=
ext-decoration: underline;"><strong>detaljno ovdje</strong></a></span></sp=
an><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>25.03. i 27.03.2026. =E2=80=93 SEMINAR i WEBINAR: <strong>Izmjene i dopun=
e Zakona o strancima </strong>- <a href=3D"https://teb.us16.list-manage.co=
m/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D2b9a545236&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;color: #1059a6;font-weight: bold;text-decoration=
: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>26.03. i 27.03.2026. =E2=80=93 SEMINAR i WEBINAR: <strong>Aktualnosti za=
JLP(R)S-e=2C prora=C4=8Dunske i izvanprora=C4=8Dunske korisnike </strong>=
(3 boda za revizore) - <a href=3D"https://teb.us16.list-manage.com/track/c=
lick?u=3D757db808a0bdd465cfb9fd045&id=3D46671d3712&e=3Dbc16b6b2ed" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;color: #1059a6;font-weight: bold;text-decoration: underl=
ine;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>31.03.2026. =E2=80=93 WEBINAR:<strong> Ra=C4=8Dunovodstvo proizvodnj=
e </strong>(5 bodova za revizore) - <a href=3D"https://teb.us16.list-manag=
e.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D23522b3404&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;color: #1059a6;font-weight: bold;text-decora=
tion: underline;"><strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>01.04.2026. =E2=80=93 WEBINAR:<strong> Primjena organizacijskih mjer=
a kiberneti=C4=8Dke sigurnosti </strong>(4 boda za revizore) - <a href=3D"=
https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045=
&id=3D651be8fd4d&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-=
ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;fo=
nt-weight: bold;text-decoration: underline;"><strong>detaljno ovdje</stron=
g></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>02.04.2026. =E2=80=93 WEBINAR:<strong> Porezne olak=C5=A1ice u susta=
vu poreza na dobit </strong>(3 boda za revizore) - <a href=3D"https://teb.=
us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D7e52b4=
0e48&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-weight: b=
old;text-decoration: underline;"><strong>detaljno ovdje</strong></a></span=
></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>10.04.2026. =E2=80=93 WEBINAR:<strong> PDV - Oporezivanje usluga s i=
nozemstvom </strong>(3 boda za revizore) - <a href=3D"https://teb.us16.lis=
t-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dfcc8cd9f7a&e=
=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-weight: bold;te=
xt-decoration: underline;"><strong>detaljno ovdje</strong></a></span></spa=
n><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>13.04.2026. =E2=80=93 WEBINAR:<strong> Popunjavanje godi=C5=A1njih prijav=
a poreza na dobit za 2025. po rednim brojevima obrazaca: PD=2C PD-NN=2C PD=
-IPO i PD-KID </strong>(3 boda za revizore) - <a href=3D"https://teb.us16.=
list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D7567ce7600&=
e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-weight: bold;t=
ext-decoration: underline;"><strong>detaljno ovdje</strong></a></span></sp=
an><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>13.04. - 17.04.2026. =E2=80=93 TRENING - <strong>Specijalisti=C4=8Dki pro=
gram izobrazbe u podru=C4=8Dju javne nabave</strong> - <a href=3D"https://=
teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D16=
ff5157e1&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-weigh=
t: bold;text-decoration: underline;"><strong>detaljno ovdje</strong></a></=
span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>14.04.2026. =E2=80=93 WEBINAR:<strong> Planiranje i ra=C4=8Dunovodst=
veno evidentiranje EU projekata u sustavu prora=C4=8Duna </strong>(2 boda=
za revizore) - <a href=3D"https://teb.us16.list-manage.com/track/click?u=
=3D757db808a0bdd465cfb9fd045&id=3D52de236464&e=3Dbc16b6b2ed" style=3D"mso=
-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;color: #1059a6;font-weight: bold;text-decoration: underline;"><=
strong>detaljno ovdje</strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>21.04.2026. =E2=80=93 WEBINAR:<strong> Odnos izme=C4=91u revizorskog=
dru=C5=A1tva i revizijskog odbora revidiranog subjekta u procesu revizije=
financijskih izvje=C5=A1taja i neovisne provjere izvje=C5=A1taja o odr=C5=
=BEivosti </strong>(5 bodova iz podru=C4=8Dja revizije) - <a href=3D"https=
://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=
=3D6e633ec857&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1059a6;font-=
weight: bold;text-decoration: underline;"><strong>detaljno ovdje</strong><=
/a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>23.04.2026. =E2=80=93 WEBINAR: <strong>Radno vrijeme =E2=80=93 organizaci=
ja=2C evidentiranje i pla=C4=87anje </strong>(3 boda za revizore) - <a hre=
f=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9=
fd045&id=3D2076e53949&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1059=
a6;font-weight: bold;text-decoration: underline;"><strong>detaljno ovdje</=
strong></a></span></span><br>
=09=09=09=09 </li>
=09=09=09=09<li style=3D"text-align: left;mso-line-height-rule: exactly;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:12px"=
>18.05. - 22.05.2026. =E2=80=93 TRENING - <strong>Stru=C4=8Dno usavr=C5=A1=
avanje: Prora=C4=8Dunsko ra=C4=8Dunovodstvo i financije </strong>(26 bodov=
a za revizore) - <a href=3D"https://teb.us16.list-manage.com/track/click?u=
=3D757db808a0bdd465cfb9fd045&id=3D70e31deed2&e=3Dbc16b6b2ed" style=3D"mso=
-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;color: #1059a6;font-weight: bold;text-decoration: underline;"><=
strong>detaljno ovdje</strong></a></span></span></li>
=09=09=09</ul>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>
</div>
</div>
</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]-->
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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;font-size: 11px;line-height: 125%;mso-line-heigh=
t-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
word-break: break-word;color: #202020;font-family: Helvetica;text-align: l=
eft;">
<div style=3D"text-align: left;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"backgroun=
d-color: #FFFFFF;border-radius: 8px;padding: 20px;box-shadow: 0 4px 8px rg=
ba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
" width=3D"600"><!-- Naslov -->
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<h2 style=3D"font-size: 22px;color: #202020;margin: 0px;text-alig=
n: center;display: block;padding: 0;font-family: Helvetica;font-style: nor=
mal;font-weight: bold;line-height: 125%;letter-spacing: normal;"><strong><=
span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"fo=
nt-size:18px">=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manje e-mailo=
va?</span></span></strong></h2>
=09=09=09</td>
=09=09</tr>
=09=09<!-- Tekst -->
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"padding: 10px 20px;mso-line-height-=
rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<p style=3D"font-size: 11px;color: #202020;line-height: 125%;marg=
in: 0px;text-align: center;padding: 0;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;font-family: Helvetica=
;"><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=
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