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https://www.teb.hr/
https://porezi.teb.hr/
Zagreb=2C 20. o=C5=BEujka 2026.
=F0=9F=93=85 Webinar
Prodaja i otu=C4=91enje financijske imovine - oporezivanje porezom na doho=
dak

16. travnja 2026. (=C4=8Detvrtak) od 9:30 do 12:00 | Lokacija: Online

2 boda za ovla=C5=A1tene revizore*

Webinar je namijenjen poreznim obveznicima koji utvr=C4=91uju i pla=C4=87a=
ju porez na dohodak. Na webinaru =C4=87e se prezentirati pravni okvir i pr=
imjeri oporezivanja dohotka od prodaje financijske imovine (dionica=2C udj=
ela=2C kriptovaluta i dr.). Na prakti=C4=8Dnim primjerima prikazati =C4=87=
emo uvjete za oslobo=C4=91enje ili obra=C4=8Dun poreza na dohodak=2C izra=
=C4=8Dun porezne osnovice u slu=C4=8Daju oporezivanja=2C na=C4=8Dine prija=
ve i rokove uplate poreza=2C izvje=C5=A1=C4=87ivanje na Obrascu JOPPD=2C t=
e odgovoriti na sva pitanja polaznika webinara.

Program:

1. Odre=C4=91enje kapitalnog dobitka
* Kapitalni dobitak ili gubitak
* Normativno ure=C4=91enje oporezivanja kapitalne dobiti od financijske im=
ovine
* Uvo=C4=91enje oporezivanja kapitalnih dobitaka u hrvatski porezni sustav
* Oporezivanje kapitalnih dobitaka u EU/OECD dr=C5=BEavama

2. Dohodak od kapitala po osnovi kapitalnih dobitaka
* Izvori od kojih se utvr=C4=91uje dohodak od kapitalnih dobitaka
+ Prenosivi vrijednosni papiri i strukturirani proizvodi
+ Instrumenti tr=C5=BEi=C5=A1ta novca
+ Jedinice u subjektima za zajedni=C4=8Dka ulaganja
+ Izvedenice
+ Trgovanje kriptovalutama
+ Ulaganja financijske imovine u portfelje
* Izuze=C4=87a od oporezivanja
+ Op=C4=87a izuze=C4=87a
+ Naslje=C4=91ivanje financijske imovine
+ Darovanje financijske imovine
+ Prodaja izvan roka od 2 godine
* Kapitalni gubitak
+ U kojem slu=C4=8Daju se mo=C5=BEe odbiti od kapitalnog dobitka
+ Kori=C5=A1tenje kapitalnog gubitka =E2=80=93 primjer/ izra=C4=8Dun

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* Obra=C4=8Dun i uplata porez na dohodak
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+ Promjena na=C4=8Dina oporezivanja
+ Pla=C4=87anje poreza
* Izvje=C5=A1=C4=87ivanje: primjeri popunjavanja obrasca JOPPD

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* Upis u Registar poreznih obveznika
* Izvje=C5=A1=C4=87ivanje na obrascu INO-DOH
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5. Odgovori na pitanja polaznika

PRIJAVITE SE OVDJE! (https://www.teb.hr/seminari-i-webinari/prodaja-i-otud=
enje-financijske-imovine-oporezivanje-porezom-na-dohodak-2-boda-za-revizor=
e/)

=F0=9F=93=85 Nadolaze=C4=87i seminari i webinari
25.03.2026. Webinar
Naknadni popusti i umanjenje obveze PDV-a
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Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/naknadni-popusti-i-=
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Aktualnosti za JLP(R)S-e=2C prora=C4=8Dunske i izvanprora=C4=8Dunske koris=
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Detaljno ovdje (https://www.teb.hr/seminari-i-webinari/aktualnosti-za-jlp-=
r-s-e-proracunske-i-izvanproracunske-korisnike-3-boda-za-revizore/)
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02.04.2026. =E2=80=93 Webinar
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sustavu-poreza-na-dobit-3-boda-za-revizore/)
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=F0=9F=93=85 Pogledajte i na=C5=A1e ostale edukacije
* 23. i 24.03.2026. =E2=80=93 SEMINARI: Dvodnevno savjetovanje u Opatiji:=
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://www.teb.hr/seminari-i-webinari/dvodnevno-savjetovanje-u-opatiji-sastavl=
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* 27.03.2026. =E2=80=93 WEBINAR: Izmjene i dopune Zakona o strancima - det=
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ttps://www.teb.hr/seminari-i-webinari/putnicke-agencije-fiskalizacija-pdv-=
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 iz javnih izvora - detaljno ovdje (https://www.teb.hr/seminari-i-webinari=
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: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust:=
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e.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dd3beadd60e&e=3Dbc16b6b2ed" title=3D"" class=3D"" target=3D"_blank" style=3D"mso-line-height-ru=
le: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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de-519e-e31c-20dfb90b9c39.png" width=3D"600" style=3D"max-width: 640px;pad=
ding-bottom: 0px;display: inline !important;vertical-align: bottom;border:=
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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">
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tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: right;"><span style=
=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span style=3D"font-size:12=
px">Zagreb=2C 20. o=C5=BEujka 2026. </span></span></div>

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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=
nTextContentContainer">
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                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;line-height: 125%;mso-line-height-rule: exactly;=
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k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">

                            <style type=3D"text/css">body {
        font-family: 'Arial'=2C sans-serif;
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<table bgcolor=3D"#FFF8E1" border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" class=3D"container" style=3D"margin: auto;padding: 20px;max-width: 600px=
;border-radius: 8px;box-shadow: 0 4px 8px rgba(0=2C0=2C0=2C0.1);border-col=
lapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"text-align: center;mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><br>
=09=09=09<strong><span style=3D"font-family:segoe ui emoji=2Csans-serif; f=
ont-size:13.5pt; mso-ansi-language:HR; mso-bidi-font-family:&quot;Segoe UI=
 Emoji&quot;; mso-bidi-language:AR-SA; mso-fareast-font-family:&quot;Times=
 New Roman&quot;; mso-fareast-language:HR">=F0=9F=93=85</span></strong><st=
rong><span style=3D"font-family:verdana=2Csans-serif; font-size:13.5pt; ms=
o-ansi-language:HR; mso-bidi-font-family:Aptos; mso-bidi-language:AR-SA; m=
so-fareast-font-family:&quot;Times New Roman&quot;; mso-fareast-language:H=
R"> <span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span styl=
e=3D"font-size:18px">Webinar</span></span></span></strong><span style=3D"f=
ont-family:verdana=2C geneva=2C sans-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<div style=3D"text-align: left;">
=09=09=09<div style=3D"text-align: left;">
=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;"><span style=3D"color:#000080">=
<span style=3D"font-family:verdana=2C geneva=2C sans-serif"><span style=3D=
"font-size:18px"><strong>Prodaja i otu=C4=91enje financijske imovine - opo=
rezivanje porezom na dohodak</strong></span></span></span>
=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"font-family:verdana=2C geneva=2C sans-serif"><span st=
yle=3D"font-size:12px"><span style=3D"color: #202020;">16. travnja 2026. (=
=C4=8Detvrtak) od 9:30 do 12:00 | Lokacija:&nbsp;Online</span><br>
=09=09=09<br>
=09=09=09<strong><span style=3D"color:red">2 boda za ovla=C5=A1tene revizo=
re*</span></strong><span style=3D"color: #202020;"> </span><span style=3D"=
color: #202020;">&nbsp;</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>Webinar je namijenjen poreznim obveznicima k=
oji utvr=C4=91uju i pla=C4=87aju porez na dohodak. Na webinaru =C4=87e se=
 prezentirati pravni okvir i primjeri oporezivanja dohotka od prodaje fina=
ncijske imovine (dionica=2C udjela=2C kriptovaluta i dr.). Na prakti=C4=8D=
nim primjerima prikazati =C4=87emo uvjete za oslobo=C4=91enje ili obra=C4=
=8Dun poreza na dohodak=2C izra=C4=8Dun porezne osnovice u slu=C4=8Daju op=
orezivanja=2C na=C4=8Dine prijave i rokove uplate poreza=2C izvje=C5=A1=C4=
=87ivanje na Obrascu JOPPD=2C te odgovoriti na sva pitanja polaznika webin=
ara.</em> </span></span><br>
=09=09=09&nbsp;</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"><span style=3D"color:#1059a6"><strong>Program:</=
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"><strong>1. Odre=C4=91enje kapitalnog dobitka</st=
rong></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Kapitalni dobita=
k ili gubitak</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">Normativno ure=
=C4=91enje oporezivanja kapitalne dobiti od financijske imovine</span></sp=
an></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Uvo=C4=91enje op=
orezivanja kapitalnih dobitaka u hrvatski porezni sustav</span></span></li=
>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Oporezivanje kap=
italnih dobitaka u EU/OECD dr=C5=BEavama</span></span></li>
=09=09=09</ul>

=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"><strong>2. Dohodak od kapitala po osnovi kapital=
nih dobitaka</strong></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Izvori od kojih=
 se utvr=C4=91uje dohodak od kapitalnih dobitaka</span></span>

=09=09=09=09<ul>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Prenosivi vri=
jednosni papiri i strukturirani proizvodi</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Instrumenti t=
r=C5=BEi=C5=A1ta novca</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Jedinice u su=
bjektima za zajedni=C4=8Dka ulaganja</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Izvedenice</s=
pan></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Trgovanje kri=
ptovalutama</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Ulaganja fina=
ncijske imovine u portfelje</span></span></li>
=09=09=09=09</ul>
=09=09=09=09</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">Izuze=C4=87a od=
 oporezivanja</span></span>
=09=09=09=09<ul>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Op=C4=87a izu=
ze=C4=87a</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Naslje=C4=91i=
vanje financijske imovine</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Darovanje fin=
ancijske imovine</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Prodaja izvan=
 roka od 2 godine</span></span></li>
=09=09=09=09</ul>
=09=09=09=09</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">Kapitalni gubita=
k</span></span>
=09=09=09=09<ul>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">U kojem slu=
=C4=8Daju se mo=C5=BEe odbiti od kapitalnog dobitka</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Kori=C5=A1ten=
je kapitalnog gubitka =E2=80=93 primjer/ izra=C4=8Dun</span></span></li>
=09=09=09=09</ul>
=09=09=09=09</li>
=09=09=09</ul>

=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"><strong>3. Porez na dohodak od kapitalnih dobita=
ka</strong></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Evidencija o fin=
ancijskoj imovini</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 Evidencije i primjena metoda FIFO</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">Financijski posr=
ednici</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">Potvrda o promet=
u financijske imovine =E2=80=93 primjer</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">Pove=C4=87anje t=
emeljnog kapitala i statusne promjene=2C stjecanje poslovnih udjela</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 i u=
plata porez na dohodak</span></span>
=09=09=09=09<ul>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Porezno prizn=
ati tro=C5=A1kovi</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Promjena na=
=C4=8Dina oporezivanja</span></span></li>
=09=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Pla=C4=87anje=
 poreza</span></span></li>
=09=09=09=09</ul>
=09=09=09=09</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">Izvje=C5=A1=C4=
=87ivanje: primjeri popunjavanja obrasca JOPPD</span></span></li>
=09=09=09</ul>

=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"><strong>4. Kapitalni dobici ostvareni u inozemst=
vu</strong></span></span></p>

=09=09=09<ul style=3D"text-align: justify;">
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Primjena ugovora=
 o izbjegavanju dvostrukog oporezivanja</span></span></li>
=09=09=09=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family:verdan=
a=2C geneva=2C sans-serif"><span style=3D"font-size:12px">Upis u Registar=
 poreznih obveznika</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">Izvje=C5=A1=C4=
=87ivanje na obrascu INO-DOH</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 oporezi=
vanja inozemnog dohotka od prodaje financijske imovine</span></span></li>
=09=09=09</ul>

=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;"><strong><span style=3D"font-family:verdana=2C geneva=2C sans-serif=
"><span style=3D"font-size:12px">5. Odgovori na pitanja polaznika</span></=
span></strong><br>
=09=09=09&nbsp;</p>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=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=3Dc68b33176=
3&e=3Dbc16b6b2ed" style=3D"font-size: 16px;font-weight: bold;color: #FFFF=
FF;text-decoration: none;display: inline-block;mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" target=3D"_=
blank">PRIJAVITE SE OVDJE!</a></td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09=09</center>
=09=09=09</td>
=09=09</tr>
=09</tbody>
</table>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
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00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
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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-=
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t-text-size-adjust: 100%;">
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k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
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<div style=3D"text-align: center;">
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eneva=2C sans-serif"><strong><span style=3D"font-size:18px">=F0=9F=93=85 <=
/span></strong> </span> <span style=3D"font-family:verdana=2C geneva=2C sa=
ns-serif"> </span> <strong><span style=3D"font-family:verdana=2C geneva=2C=
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inari</span></span></strong></div>
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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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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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;">

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<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;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;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">25.03.2026. Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong>Naknadni popusti i umanjen=
je obveze PDV-a</strong></span><span style=3D"font-size:12px"><strong>&nbs=
p;</strong></span></span><br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"color:red">(2 boda za revizore)</=
span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dbd4306e50f&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><span style=3D"color: #=
007C89;">Detaljno ovdje</span></strong></a></span></span></span></div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
=09=09=09</div>
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=09=09=09</td>
=09=09</tr>
=09</tbody>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
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=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>
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=09=09=09
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=09=09=09=09<![endif]-->
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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=
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size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

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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:=
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=09=09=09<div class=3D"seminar-opatija mcnTextContent" style=3D"text-align=
: center;word-break: break-word;color: #202020;font-family: Helvetica;font=
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=09=09=09<div style=3D"text-align: center;">
=09=09=09<div style=3D"text-align: center;">
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=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;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">27.03.2026. Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong>Aktualnosti za JLP(R)S-e=
=2C prora=C4=8Dunske i izvanprora=C4=8Dunske korisnike</strong></span></sp=
an><br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"color:red">(3 boda za revizore)</=
span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dc5d24f92d5&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><span style=3D"color: #=
007C89;">Detaljno ovdje</span></strong></a></span></span></span></div>
=09=09=09</div>
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=09=09=09</div>
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=09=09=09</td>
=09=09</tr>
=09</tbody>
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=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>
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-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-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;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;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;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">31.03.2026. =E2=80=93 Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"color: #202=
020;">Ra=C4=8Dunovodstvo proizvodnje</span></strong></span><strong><span s=
tyle=3D"color: #202020;font-size: 12pt;"> </span></strong><br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"color:red">(5 bodov=
a za revizore)</span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Ddcc39797dd&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><span style=3D"color: #=
007C89;">Detaljno ovdje</span></strong></a></span></span> </span><span sty=
le=3D"font-size:12px"> </span></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>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;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;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">01.04.2026. =E2=80=93 Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"color: #202=
020;">Primjena organizacijskih mjera kiberneti=C4=8Dke sigurnosti</span></=
strong></span><strong><span style=3D"color: #202020;font-size: 12pt;"> </s=
pan></strong></span><br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"color:red">(4 boda za revizore)</=
span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D403c718f9a&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><span style=3D"color: #=
007C89;">Detaljno ovdje</span></strong></a></span></span> </span><span sty=
le=3D"font-family:verdana=2C geneva=2C sans-serif"> </span><span style=3D"=
font-size:12px"> </span></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>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;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;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">13. - 17. travnja 2026.</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"color: #202=
020;">Specijalisti=C4=8Dki program izobrazbe u podru=C4=8Dju javne nabave<=
/span></strong></span></span><br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"color: #202020;">Sudionicima koji=
 =C4=87e biti prisutni na najmanje 75% propisanog trajanja izdaje se potvr=
da o poha=C4=91anju Programa izobrazbe s kojom se mo=C5=BEe pristupiti pol=
aganju ispita za stjecanje certifikata u podru=C4=8Dju javne nabave.&nbsp;=
<br>
=09=09=09<a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db=
808a0bdd465cfb9fd045&id=3D00badc7ff2&e=3Dbc16b6b2ed" target=3D"_blank" st=
yle=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #007c89;font-weight: normal;text-decoration: u=
nderline;"><strong><span style=3D"color: #007C89;">Detaljno ovdje</span></=
strong></a></span></span><span style=3D"color: #202020;font-family: helvet=
ica=2C sans-serif;"> </span>  </span><span style=3D"font-family:verdana=2C=
 geneva=2C sans-serif"> </span><span style=3D"font-size:12px"> </span></di=
v>
=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>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;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;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">02.04.2026. =E2=80=93 Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong>Porezne olak=C5=A1ice u su=
stavu poreza na dobit</strong></span><strong><span style=3D"color: #202020=
;font-size: 12pt;"> </span></strong></span><br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"color:red">(3 boda za revizore)</=
span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D7ce4247e01&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><span style=3D"color: #=
007C89;">Detaljno ovdje</span></strong></a></span></span></span></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>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;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;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">10.04.2026. =E2=80=93 Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong>PDV - Oporezivanje usluga=
 s inozemstvom</strong></span><strong><span style=3D"color: #202020;font-s=
ize: 12pt;"> </span></strong></span><br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"color:red">(3 boda za revizore)</=
span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D4ef63b04ed&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><span style=3D"color: #=
007C89;">Detaljno ovdje</span></strong></a></span></span></span></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>

                        </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=
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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;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;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;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">13.04.2026. =E2=80=93 Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong>Popunjavanje godi=C5=A1nji=
h prijava poreza na dobit za 2025. po rednim brojevima obrazaca: PD=2C PD-=
NN=2C PD-IPO i PD-KID </strong></span><strong><span style=3D"color: #20202=
0;font-size: 12pt;"> </span></strong></span><br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"color:red">(3 boda za revizore)</=
span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D6afb186d1d&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><span style=3D"color: #=
007C89;">Detaljno ovdje</span></strong></a></span></span></span></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>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #202020;font-family: Helve=
tica;font-size: 16px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;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;"><span style=3D"font-family:ver=
dana=2C geneva=2C sans-serif"><span style=3D"font-size:14px"><span style=
=3D"color: #202020;">14.04.2026. =E2=80=93 Webinar</span></span><br>
=09=09=09<span style=3D"font-size:18px"><strong><span style=3D"color: #202=
020;">Planiranje i ra=C4=8Dunovodstveno evidentiranje EU projekata u susta=
vu prora=C4=8Duna</span></strong></span><strong><span style=3D"color: #202=
020;font-size: 12pt;"> </span></strong></span><br>
=09=09=09<span style=3D"font-size:12px"><span style=3D"font-family:verdana=
=2C geneva=2C sans-serif"><span style=3D"color:red">(2 boda za revizore)</=
span><br>
=09=09=09<span style=3D"color: #202020;"><a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D2496c431e5&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><span style=3D"color: #=
007C89;">Detaljno ovdje</span></strong></a></span></span> </span></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>

                        </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>
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                <td class=3D"mcnDividerBlockInner" style=3D"padding: 18px;=
">
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or:none; border-left-color:none; border-right-color:none; border-bottom-wi=
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            </td>
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;line-height: 100%;mso-line-height-rule: exactly;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: brea=
k-word;color: #202020;font-family: Helvetica;font-size: 16px;text-align: l=
eft;">

                            <div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;"><span style=3D"font-family:verdana=2C g=
eneva=2C sans-serif"><strong><span style=3D"font-size:18px">=F0=9F=93=85 <=
/span></strong> </span> <span style=3D"font-family:verdana=2C geneva=2C sa=
ns-serif"> </span>  <strong><span style=3D"font-family:verdana=2C geneva=
=2C sans-serif"><span style=3D"font-size:18px">Pogledajte i na=C5=A1e osta=
le edukacije </span></span></strong></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-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;">
<div style=3D"text-align: center;">
<div style=3D"text-align: center;">
<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;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"=
>23. i 24.03.2026. =E2=80=93 SEMINARI:<strong>&nbsp;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=3Da4d875c9a4&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&nbsp;</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>&nbsp;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=3D537b7491e1&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&nbsp;</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"=
>27.03.2026. =E2=80=93 WEBINAR: <strong>Izmjene i dopune Zakona o strancim=
a </strong>- <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D7=
57db808a0bdd465cfb9fd045&id=3D7e7d6fbcf6&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&nbsp;</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>&nbsp;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=
=3Dd10697d64f&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&nbsp;</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>&nbsp;Putni=C4=8Dke agencije =E2=80=
=93 fiskalizacija=2C PDV i ra=C4=8Dunovodstvo</strong> (3 boda za revizore=
) - <a href=3D"https://teb.us16.list-manage.com/track/click?u=3D757db808a0=
bdd465cfb9fd045&id=3Dfbed0b074b&e=3Dbc16b6b2ed" style=3D"mso-line-height-=
rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;co=
lor: #007c89;font-weight: normal;text-decoration: underline;"><strong>deta=
ljno ovdje</strong></a></span></span><br>
=09=09=09=09&nbsp;</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=3D70ac164222&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&nbsp;</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"=
>27.04.2026. =E2=80=93 WEBINAR: <strong>Ozljede na radu - prava i obveze r=
adnika i poslodavaca </strong>(3 boda za revizore) - <a href=3D"https://te=
b.us16.list-manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3D1545=
c8403d&e=3Dbc16b6b2ed" style=3D"mso-line-height-rule: exactly;-ms-text-si=
ze-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&nbsp;</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"=
>28.04.2026. =E2=80=93 TRENING -<strong>&nbsp;Financiranje programa i proj=
ekata udruga iz javnih izvora </strong>- <a href=3D"https://teb.us16.list-=
manage.com/track/click?u=3D757db808a0bdd465cfb9fd045&id=3Dcc15224a07&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&nbsp;</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=3Dee40e0ce7b&e=3Dbc16b6b2ed" style=3D"mso=
-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;color: #007c89;font-weight: normal;text-decoration: underline;"=
><strong>detaljno ovdje</strong></a></span></span></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>

                        </td>
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                </tbody></table>
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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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ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
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dth=3D"600" style=3D"width:600px;">
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th: 600px !important;">
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top: 0;border-bottom: 0;padding-top: 9px;padding-bottom: 9px;">
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ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
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dth=3D"600" style=3D"width:600px;">
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ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
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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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oterContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
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"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D"min-w=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
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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">
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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: #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=
dding: 20px 0;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rs=
pace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" widt=
h=3D"100%">
=09<tbody>
=09=09<tr>
=09=09=09<td align=3D"center" style=3D"mso-line-height-rule: exactly;-ms-t=
ext-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"=
background-color: #FFFFFF;border-radius: 8px;padding: 20px;box-shadow: 0 4=
px 8px rgba(0=2C0=2C0=2C0.1);border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;" width=3D"600"><!-- Naslov -->
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td align=3D"center" style=3D"padding: 20px;mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<h2 style=3D"font-size: 22px;color: #202020;margin: 0px;=
text-align: center;display: block;padding: 0;font-family: Helvetica;font-s=
tyle: normal;font-weight: bold;line-height: 125%;letter-spacing: normal;">=
<strong><span style=3D"font-family:verdana=2Cgeneva=2Csans-serif"><span st=
yle=3D"font-size:18px">=F0=9F=93=A7 =C5=BDelite pratiti TEB=2C ali uz manj=
e e-mailova?</span></span></strong></h2>
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=09=09=09=09=09<!-- Tekst -->
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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=
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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:=
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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=
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pan></p>
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ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
=09=09=09=09=09=09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
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: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><a href=3D"https=
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color: #FFFFFF;text-decoration: none;display: inline-block;mso-line-height=
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>&nbsp;PRIJAVITE SE NA TJEDNI NEWSLETTER</a></td>
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=09=09=09=09=09<!-- Zavr=C5=A1etak -->
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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">Hvala Vam na povjerenju=2C<br>
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llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
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ust: 100%;" class=3D"mcnFollowBlockInner">
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