Finding Balance
amidst Changing
Tax Tides
Marja Hokkanen, Attorney
LL.D, Lic.Sc. (Econ.), LL.M, Professor of practice
I am Marja Hokkanen, an attorney specialized in tax law. My areas of expertise include value-added tax (VAT), energy taxation, car taxation, alcohol taxation, and customs legislation. During my nearly 30-year career, I have worked in administrative courts, the Finnish Tax Administration, the Ministry of Finance,
auditing firms, and have served as a tax expert at Finland's EU Representation in Brussels. I have a comprehensive understanding of the various actors and practices in tax law. I also teach future tax experts at Aalto University and serve as a member of the European Commission's VAT Expert Group.
Services for Businesses
Tax consulting, assistance with tax audits, guidance, advance rulings and preliminary discussions, litigation and disputes, teaching, and mentoring.
Services for Public Organizations
I assist municipalities, joint municipal authorities, wellbeing services counties, and other public organizations.
News
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Blog
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World is changing, how does the taxation change? Maailma muuttuu – miten muuttuu verotus?
In an ever-evolving world, how does taxation keep pace with rapid transformations? Or whether taxation is the right way to implement the desired changes? This is the central question explored in the Minipodcast in which I was interviewed on the subject. : ”Maailma muuttuu – miten muuttuu verotus?” – World is changing, how does the
Articles
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The Concept of an exempt Investment Fund, from the Perspective of Investor Risk (X and Others, Joined Cases C‑639/22 and C‑644/22)
The case concerns Dutch pension funds, some of which are compulsory occupational pension funds, sectoral pension funds and company pension funds, and the question of whether these pension funds are regarded as investment funds whose management is exempt from VAT under Article 135(1)(g) of the VAT Directive. The pension funds in question had contracted the