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Content preview: https://www.teb.hr/ https://porezi.teb.hr/ Zagreb, 18. ožujka
2026. 📅 Webinar Popunjavanje godišnjih prijava poreza na dobit za 2025.
po rednim brojevima obrazaca: PD, PD-NN, PD-IPO i PD-KID 13. travnja 2026.
(ponedjeljak) od 9:30 do 13:00 | Lokacija: Online
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https://www.teb.hr/
https://porezi.teb.hr/
Zagreb=2C 18. o=C5=BEujka 2026.
=F0=9F=93=85 Webinar
Popunjavanje godi=C5=A1njih prijava poreza na dobit za 2025. po rednim bro=
jevima obrazaca: PD=2C PD-NN=2C PD-IPO i PD-KID
13. travnja 2026. (ponedjeljak) od 9:30 do 13:00 | Lokacija: Online
*3 boda za ovla=C5=A1tene revizore
Polaznici =C4=87e na ovom webinaru ste=C4=87i znanja o primjeni poreznih p=
ropisa pri sastavljanju Prijava poreza na dobit za 2025. godinu (PD=2C PD-=
NN=2C PD-IPO i PD-KID)=2C uz detaljne upute za izradu poreznih prijava po=
rednim brojevima propisanih obrazaca. Tako=C4=91er=2C polaznici =C4=87e s=
e upoznati i s novostima u oporezivanju dobiti od 1.1.2026.
Program:
1. Sastavljanje Prijave poreza na dobit (PD obrazac)
* propisane pozicije PD obrasca za 2025. godinu
* odredbe o poreznom priznavanju tro=C5=A1kova donacija u 2025.
* porezno dopustivi otpisi potra=C5=BEivanja i vrijednosna uskla=C4=91enja=
za 2025.
* primjena pravila o poreznom priznavanju kamata
* kori=C5=A1tenje poreznih olak=C5=A1ica za 2025.
* ura=C4=8Dunavanje poreza pla=C4=87enog u inozemstvu
* iskazivanje prijenosa poreznih gubitaka
* izra=C4=8Dun predujmova poreza na dobit za 2026.
* dospije=C4=87e razlike za uplatu / povrat po podnesenom PD obrascu
* obvezatni prilozi uz PD obrazac
2. Sastavljanje Prijave poreza na dobit prema nov=C4=8Danom na=C4=8Delu (P=
D-NN obrazac)
* primjena nov=C4=8Danog na=C4=8Dela kod oporezivanja dobiti
* utvr=C4=91ivanje porezne osnovice prema nov=C4=8Danom na=C4=8Delu
* propisana uve=C4=87anja i umanjenja porezne osnovice
* primjer utvr=C4=91ivanja porezne osnovice i poreza na dobit prema nov=C4=
=8Danom na=C4=8Delu
3. Sastavljanje Izvje=C5=A1=C4=87a o poslovnim odnosima izme=C4=91u poveza=
nih osoba (Obrazac PD-IPO)
* Obrazac PD-IPO =E2=80=93 evidentiranje poslovnih doga=C4=91aja izme=C4=
=91u povezanih osoba
* tko se smatra povezanim osobama u poreznom smislu?
* porezni tretman transakcija izme=C4=91u povezanih osoba
* kamate izme=C4=91u povezanih osoba za 2025. i u 2026.
* primjeri iskazivanja transakcija u Obrascu PD-IPO
4. Sastavljanje Izvje=C5=A1=C4=87a o dobiti kontroliranog inozemnog dru=C5=
=A1tva (Obrazac PD-KID)
* tko obvezno podnosi Obrazac PD-KID za 2025.?
* primjer popunjavanja PD-KID obrasca
5. Novosti u oporezivanju dobiti od 1.1.2026.
* rashodi sponzorstva =E2=80=93 mogu=C4=87nost dodatnog umanjenja porezne=
osnovice
* ura=C4=8Dunavanje poreza pla=C4=87enog u inozemstvu
* sklapanje prethodnog sporazuma o transfernim cijenama
* podno=C5=A1enje poreznih prijava
* izmjene Pravilnika o porezu na dobit
6. Odgovori na pitanja
PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/popunjavanje-g=
odisnjih-prijava-poreza-na-dobit-za-2025-po-rednim-brojevima-obrazaca-pd-p=
d-nn-pd-ipo-i-pd-kid-3-boda-za-revizore-1/)
=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:=
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=
(2 boda za revizore) - detaljno ovdje (https://www.teb.hr/seminari-i-webi=
nari/naknadni-popusti-i-umanjenje-obveze-pdv-a-2-boda-za-revizore/)
* 25.03. i 27.03.2026. =E2=80=93 SEMINAR i WEBINAR: Izmjene i dopune Zakon=
a o strancima - detaljno ovdje (https://www.teb.hr/seminari-i-webinari/izm=
jene-i-dopune-zakona-o-strancima-1/)
* 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=
unovodstvo-proizvodnje-5-bodova-za-revizore/)
* 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. - 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/)
* 16.04.2026. =E2=80=93 WEBINAR: Prodaja i otu=C4=91enje financijske imovi=
ne - oporezivanje porezom na dohodak (2 boda za revizore) - detaljno ovdje=
(https://www.teb.hr/seminari-i-webinari/prodaja-i-otudenje-financijske-im=
ovine-oporezivanje-porezom-na-dohodak-2-boda-za-revizore/)
* 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/)
* 22.04.2026. =E2=80=93 WEBINAR: Putni=C4=8Dke agencije =E2=80=93 fiskaliz=
acija=2C PDV i ra=C4=8Dunovodstvo (3 boda za revizore) - detaljno ovdje (h=
ttps://www.teb.hr/seminari-i-webinari/putnicke-agencije-fiskalizacija-pdv-=
i-racunovodstvo-3-boda-za-revizore/)
* 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/)
** =F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manje e-mailova?
------------------------------------------------------------
Znamo koliko Vam je va=C5=BEna pravovremena informacija=2C ali isto tako r=
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<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: 640px;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%;"><br>
=09=09=09<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"=
><span style=3D"font-size:18px">=F0=9F=93=85 </span></span></strong> <span=
style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D"font=
-size:18px"><strong>Webinar</strong></span></span> <span style=3D"font-fam=
ily:verdana=2C geneva=2C sans-serif"><span style=3D"font-size:18px"> </spa=
n></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">Popunjavanje=
godi=C5=A1njih prijava poreza na dobit za 2025. po rednim brojevima obraz=
aca: PD=2C PD-NN=2C PD-IPO i PD-KID</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">13. travnja 2026. (ponedjeljak) od 9:30 do 13:00=
| 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>*3 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>Polaznici =C4=87e na ovom webinaru ste=C4=87=
i znanja o primjeni poreznih propisa pri sastavljanju Prijava poreza na do=
bit za 2025. godinu (PD=2C PD-NN=2C PD-IPO i PD-KID)=2C uz detaljne upute=
za izradu poreznih prijava po rednim brojevima propisanih obrazaca. Tako=
=C4=91er=2C polaznici =C4=87e se upoznati i s novostima u oporezivanju dob=
iti od 1.1.2026.</em> </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:#1059a6"><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. Sastavljanje Prijave poreza na dobit (PD=
obrazac) </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">propisane pozici=
je PD obrasca za 2025. godinu</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">odredbe o porezn=
om priznavanju tro=C5=A1kova donacija u 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">porezno dopustiv=
i otpisi potra=C5=BEivanja i vrijednosna uskla=C4=91enja za 2025.</span></=
span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">primjena pravila=
o poreznom priznavanju kamata</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=
poreznih olak=C5=A1ica za 2025.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">ura=C4=8Dunavanj=
e poreza pla=C4=87enog u inozemstvu</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">iskazivanje prij=
enosa poreznih gubitaka</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">izra=C4=8Dun pre=
dujmova poreza na dobit za 2026.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">dospije=C4=87e r=
azlike za uplatu / povrat po podnesenom PD obrascu</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">obvezatni priloz=
i uz PD obrazac</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. Sastavljanje Prijave poreza na dobit prem=
a nov=C4=8Danom na=C4=8Delu (PD-NN obrazac) </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">primjena nov=C4=
=8Danog na=C4=8Dela kod oporezivanja dobiti</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">utvr=C4=91ivanje=
porezne osnovice prema nov=C4=8Danom na=C4=8Delu</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">propisana uve=C4=
=87anja i umanjenja porezne osnovice</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">primjer utvr=C4=
=91ivanja porezne osnovice i poreza na dobit prema nov=C4=8Danom na=C4=8De=
lu</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. Sastavljanje Izvje=C5=A1=C4=87a o poslovn=
im odnosima </strong><strong>izme=C4=91u povezanih osoba (Obrazac PD-IPO)<=
/strong></span></span></p>
=09=09=09<ul>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Obrazac PD-IPO=
=E2=80=93 evidentiranje poslovnih doga=C4=91aja izme=C4=91u povezanih oso=
ba</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">tko se smatra po=
vezanim osobama u poreznom smislu?</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=
transakcija izme=C4=91u povezanih osoba</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">kamate izme=C4=
=91u povezanih osoba za 2025. i u 2026.</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">primjeri iskaziv=
anja transakcija u Obrascu PD-IPO</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. Sastavljanje Izvje=C5=A1=C4=87a o dobiti=
kontroliranog inozemnog dru=C5=A1tva (Obrazac PD-KID)</strong></span></sp=
an></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">tko obvezno podn=
osi Obrazac PD-KID za 2025.?</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">primjer popunjav=
anja PD-KID obrasca</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"line-height: 125%;margin: 10px 0;padding: 0;mso-line-=
height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
100%;color: #202020;font-family: Helvetica;font-size: 16px;text-align: le=
ft;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span sty=
le=3D"font-size:12px"><strong>5. Novosti u oporezivanju dobiti od 1.1.2026=
=2E</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">rashodi sponzors=
tva =E2=80=93 mogu=C4=87nost dodatnog umanjenja porezne osnovice</span></s=
pan></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">ura=C4=8Dunavanj=
e poreza pla=C4=87enog u inozemstvu</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">sklapanje pretho=
dnog sporazuma o transfernim cijenama</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">podno=C5=A1enje=
poreznih prijava</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">izmjene Pravilni=
ka o porezu na dobit</span></span></li>
=09=09=09</ul>
=09=09=09<p style=3D"line-height: 125%;margin: 10px 0;padding: 0;mso-line-=
height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
100%;color: #202020;font-family: Helvetica;font-size: 16px;text-align: le=
ft;"><span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span sty=
le=3D"font-size:12px"><strong>6. Odgovori na pitanja</strong></span></span=
><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=3D62967b=
9ee2&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]>
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</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">
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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=
%;">
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t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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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: 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:18px=
">Pogledajte i na=C5=A1e ostale edukacije </span></span></strong></div>
</td>
</tr>
</tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->
=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
</td>
</tr>
</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
<tbody class=3D"mcnTextBlockOuter">
<tr>
<td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
=09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
<table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
<tbody><tr>
<td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">
<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"640">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-height-rule:=
exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"text-align=
: center;word-break: break-word;color: #202020;font-family: Helvetica;font=
-size: 16px;line-height: 150%;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<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=3D24306826c1&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: 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=3D8c2fd0203d&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=3D239fa1e62f&=
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=3Dd6fd82ba2d&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"=
>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=3D38e41055d6&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=3Df16420da9b&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=3De2aef1=
f9c3&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=3De996d69b36&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. - 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=3D1a=
41ce4955&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"=
>16.04.2026. =E2=80=93 WEBINAR:<strong> Prodaja i otu=C4=91enje finan=
cijske imovine - oporezivanje porezom na dohodak </strong>(2 boda za reviz=
ore) - <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db80=
8a0bdd465cfb9fd045&id=3D4b4e4d57f5&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"=
>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=
=3D87d619dd3a&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"=
>22.04.2026. =E2=80=93 WEBINAR:<strong> Putni=C4=8Dke agencije =E2=80=
=93 fiskalizacija=2C PDV i ra=C4=8Dunovodstvo</strong> (3 boda za revizore=
) - <strong><a href=3D"https://teb.us16.list-manage.com/track/click?u=3D75=
7db808a0bdd465cfb9fd045&id=3Da1ee746d3e&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;">detalj=
no ovdje</a></strong></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=3D1b260367b4&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></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</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]-->
<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: 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"640"><!-- 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=
=3D"font-size:12px">Znamo koliko Vam je va=C5=BEna pravovremena informacij=
a=2C ali isto tako razumijemo kako previ=C5=A1e e-mailova mo=C5=BEe b=
iti optere=C4=87uju=C4=87e. Zato Vam nudimo opciju primanja **samo jednog=
do dva newslettera tjedno** =E2=80=93 sa=C5=BEeto i pregledno=2C sve najv=
a=C5=BEnije informacije na jednom mjestu.</span></span></p>
=09=09=09</td>
=09=09</tr>
=09=09<!-- Poziv na akciju -->
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