Curriculum Vitae
I am Marja Hokkanen, an attorney specializing in tax law. My areas of expertise include value-added tax (VAT), energy taxation, vehicle taxation, alcohol taxation, other excise duties and customs law. With nearly 30 years of experience, I have worked in administrative courts, the Finnish Tax Administration, the Ministry of Finance, and auditing firms, as well as serving as a tax expert at Finland’s EU representation in Brussels. This diverse background has provided me with a comprehensive understanding of tax law and its practical applications. In addition, I teach future tax professionals at Aalto University and serve as a member of the European Commission’s VAT expert group.
My work is characterized by a combination of extensive practical experience and deep theoretical knowledge. Clients appreciate my positive approach and solution-oriented mindset. I have a keen ability to grasp complex issues quickly and thrive on challenges. What sets me apart from my colleagues? A strong theoretical foundation paired with hands-on experience across various business sectors. I go beyond legal provisions and tax administration guidelines to offer concrete, actionable solutions. My ability to identify effective and efficient strategies ensures that my clients receive timely and practical results.
My Core Principles:
1. Clear and understandable advice
2. Practical and actionable solutions
3. Fast and positive service
How can I assist your business?
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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