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.

Palvelut

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

06.07.2025 I Marja Hokkanen

Excise Duty in Distance Selling of Alcohol: Who is liable to pay the excise duty, supplier or the buyer?

On 17 June 2025, the Helsinki Administrative Court ruled that a German company selling alcohol online to Finnish consumers was liable for Finnish excise duty – even though the buyer arranged and paid for the transpor...

Blog

02.06.2024 I Marja Hokkanen

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 intervi...

Articles