Services for Public Organizations
I assist municipalities, joint municipal authorities, wellbeing services counties, and other public organizations with questions related to value-added tax (VAT). I draft advance rulings, support in appeal processes, and provide customized training based on the client’s needs.
Marja Hokkanen
0400 439 855 • marja@marjahokkanen.fi
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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