{"id":1599,"date":"2024-03-21T16:23:43","date_gmt":"2024-03-21T14:23:43","guid":{"rendered":"http:\/\/www.marjahokkanen.com\/marho\/?page_id=1599"},"modified":"2026-02-16T12:50:50","modified_gmt":"2026-02-16T10:50:50","slug":"cv","status":"publish","type":"page","link":"https:\/\/www.marjahokkanen.fi\/en\/cv\/","title":{"rendered":"Curriculum Vitae"},"content":{"rendered":"<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p>Marja Hokkanen<br> +358 400 439 855<\/p>\n\n\n<span class=\"emailshield-email-protect\" data-emailshield-mode=\"turnstile\" data-emailshield-email-id=\"c6e4509d705e7490f5bb0b4497ebab0bed9601dd338be58a797ff9916e2fba04\" data-emailshield-label=\"marja@marjahokkanen.fi\" data-emailshield-label-enc=\"aWYubmVuYWtrb2hhanJhbUBhanJhbQ==\"><span class=\"emailshield-turnstile-placeholder\" data-sitekey=\"0x4AAAAAABwXXrH33oSyLbf_\"><\/span><noscript><a href=\"\/en\/&\/#109;ai&#108;&#116;o&#058;&#109;ar&#106;&#097;&#064;&#109;&#097;r&#106;ahokkanen&#046;f&#105;\">&#109;a&#114;ja&#064;&#109;&#097;&#114;ja&#104;&#111;&#107;k&#097;&#110;e&#110;.f&#105;<\/a><\/noscript><\/span>\n\n\n<p>www.marjahokkanen.fi<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"545\" src=\"https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/hattu_miekka.png\" alt=\"\" class=\"wp-image-1546\" srcset=\"https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/hattu_miekka.png 800w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/hattu_miekka-300x204.png 300w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/hattu_miekka-768x523.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-fe9cc265 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">KOULUTUS<\/h2>\n\n\n\n<p>Oikeustieteen tohtori (OTT)<br>\n2019<br>\nHelsingin yliopisto<\/p>\n\n\n\n<p>Kauppatieteiden lisensiaatti (KTL)<br>\n2003<br>\nLappeenrannan teknillinen yliopisto\/It\u00e4-Suomen Yliopisto<\/p>\n\n\n\n<p>Oikeustieteen kandidaatti (OTK)<br>\n1996<br>\nHelsingin yliopisto<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">TY\u00d6KOKEMUS<\/h2>\n\n\n\n<p><strong>Attorney Marja Hokkanen Ltd<\/strong><br>\n<strong>Asianajaja<\/strong><br>\n<em>Toukokuu 2022 &#8211;<\/em><\/p>\n\n\n\n<p><strong>Aalto-yliopisto<\/strong><br>\n<strong>Ty\u00f6el\u00e4m\u00e4professori, tutkijatohtori<\/strong><br>\n<em>Huhtikuu 2022-<\/em><\/p>\n\n\n\n<p><strong>PwC Oy<\/strong><br>\n<strong>PCS ITX Leader<\/strong><br>\n<em>Syyskuu 2018 \u2013 Maaliskuu 2022<\/em><\/p>\n\n\n\n<p><strong>BDO Oy<\/strong><br>\n<strong>Vero- ja lakipalveluiden liiketoimintajohtaja<\/strong><br>\n<em>Toukokuu 2016 \u2013 Kes\u00e4kuu 2018<\/em><\/p>\n\n\n\n<p><strong>Valtiovarainministeri\u00f6<\/strong><br>\n<strong>Neuvotteleva virkamies<\/strong><br>\n<em>Tammikuu 2015 \u2013 Huhtikuu 2016<\/em><\/p>\n\n\n\n<p><strong>Lundin yliopisto, Ruotsi<\/strong><br>\n<strong>Vieraileva tohtorikoulutettava<\/strong><br>\n<em>Tammikuu 2013 \u2013 Kes\u00e4kuu 2013<\/em><\/p>\n\n\n\n<p><strong>Helsingin yliopisto<\/strong><br>\n<strong>Tohtorikoulutettava<\/strong><br>\n<em>Helmikuu 2012 \u2013 Joulukuu 2014<\/em><\/p>\n\n\n\n<p><strong>Suomen pysyv\u00e4 edustusto Euroopan Unionissa, Bryssel<\/strong><br>\n<strong>Veroasiantuntija<\/strong><br>\n<em>Helmikuu 2007 \u2013 Tammikuu 2012<\/em><\/p>\n\n\n\n<p><strong>It\u00e4-Suomen Yliopisto (ent. Joensuun yliopisto)<\/strong><br>\n<strong>Kouluttaja t\u00e4ydennyskoulutuskeskuksessa<\/strong><br>\n<em>Syyskuu 2002 \u2013 Marraskuu 2006<\/em><\/p>\n\n\n\n<p><strong>Valtiovarainministeri\u00f6<\/strong><br>\n<strong>Ylitarkastaja<\/strong><br>\n<em>Syyskuu 2005 \u2013 Tammikuu 2007<\/em><\/p>\n\n\n\n<p><strong>PricewaterhouseCoopers Oy<\/strong><br>\n<strong>Senior Tax Consultant<\/strong><br>\n<em>Marraskuu 2004 \u2013 Syyskuu 2005<\/em><\/p>\n\n\n\n<p><strong>Valtiovarainministeri\u00f6<\/strong><br>\n<strong>Ylitarkastaja<\/strong><br>\n<em>Huhtikuu 2003- Lokakuu 2004<\/em><\/p>\n\n\n\n<p><strong>It\u00e4-Suomen Yliopisto (ent. Joensuun yliopisto)<\/strong><br>\n<strong>Yliassistentti<\/strong><br>\n<em>Helmikuu 2001 \u2013 Elokuu 2002<\/em><\/p>\n\n\n\n<p><strong>Verohallitus<\/strong><br>\n<strong>Ylitarkastaja<\/strong><br>\n<em>Syyskuu 1998 \u2013 Tammikuu 2001<\/em><\/p>\n\n\n\n<p><strong>Keskusverolautakunta<\/strong><br>\n<strong>Esittelij\u00e4<\/strong><br>\n<em>Huhtikuu 1997 \u2013 Lokakuu 2004<\/em><\/p>\n\n\n\n<p><strong>Helsingin hallinto-oikeus (ent. Uudenmaan l\u00e4\u00e4ninoikeus)<\/strong><br>\n<strong>Esittelij\u00e4<\/strong><br>\n<em>Helmikuu 1997 \u2013 Elokuu 1998<\/em><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\"><strong>ASIANTUNTIJATEHT\u00c4V\u00c4T:<\/strong><\/h2>\n\n\n\n<p><strong>EU-komission arvonlis\u00e4verotuksen asiantuntijaryhm\u00e4, VAT Expert Group<\/strong><\/p>\n\n\n\n<p><strong>Henkil\u00f6j\u00e4sen<\/strong><\/p>\n\n\n\n<p><em>Lokakuu 2022-<\/em><\/p>\n\n\n\n<p><strong>Suomen Asianajajaliitto<\/strong><\/p>\n\n\n\n<p><strong>Veroasiantuntijaryhm\u00e4n j\u00e4sen<\/strong><\/p>\n\n\n\n<p><em>Lokakuu 2022-<\/em><\/p>\n\n\n\n<p><strong>Ammatillisen valiokunnan j\u00e4sen<\/strong><\/p>\n\n\n\n<p><em>Lokakuu 2024-<\/em><\/p>\n<\/div>\n<\/div>\n\n\n\n\n\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-container-core-group-is-layout-669513ed wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--50);padding-right:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-4935966c wp-block-columns-is-layout-flex\" style=\"padding-right:0;padding-left:0\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-2d26e3b2 wp-block-group-is-layout-flex\">\n<h2 class=\"wp-block-heading\">News<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-query is-layout-flow wp-block-query-is-layout-flow\">\n\n<div class=\"wp-block-query-no-results\">\n\n<p>No results in this category<\/p>\n\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-2d26e3b2 wp-block-group-is-layout-flex\">\n<h2 class=\"wp-block-heading\">Blog<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-query is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"wp-block-post-template is-layout-flow wp-block-post-template-is-layout-flow\"><li class=\"wp-block-post post-354 post type-post status-publish format-standard has-post-thumbnail hentry category-blogi tag-direct-taxation tag-en tag-energytax tag-eu tag-excise-duty tag-oecd tag-pilar2 tag-tuloverotus tag-value-added-tax tag-vat\">\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-6c531013 wp-block-group-is-layout-flex\"><div class=\"wp-block-post-date\"><time datetime=\"2024-06-02T17:40:39+03:00\">02.06.2024<\/time><\/div>\n\n<div class=\"wp-block-post-author-name\">Marja Hokkanen<\/div><\/div>\n\n\n<h4 class=\"wp-block-post-title\">World is changing, how does the taxation change? Maailma muuttuu &#8211; miten muuttuu verotus?<\/h4>\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">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. : &#8221;Maailma muuttuu \u2013 miten muuttuu verotus?&#8221; &#8211; World is changing, how does the<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/www.marjahokkanen.fi\/en\/world-is-changing-how-does-the-taxation-change-maailma-muuttuu-miten-muuttuu-verotus\/\">Read more<\/a><\/p><\/div>\n<\/li><\/ul>\n\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-2d26e3b2 wp-block-group-is-layout-flex\">\n<h2 class=\"wp-block-heading\">Articles<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-query is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"wp-block-post-template is-layout-flow wp-block-post-template-is-layout-flow\"><li class=\"wp-block-post post-1823 post type-post status-publish format-standard has-post-thumbnail hentry category-artikkelit tag-en\">\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-6c531013 wp-block-group-is-layout-flex\"><div class=\"wp-block-post-date\"><time datetime=\"2024-11-06T19:06:58+02:00\">06.11.2024<\/time><\/div>\n\n<div class=\"wp-block-post-author-name\">Marja Hokkanen<\/div><\/div>\n\n\n<h4 class=\"wp-block-post-title\">The Concept of an exempt Investment Fund, from the Perspective of Investor Risk (X and Others, Joined Cases C\u2011639\/22 and C\u2011644\/22)<\/h4>\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">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<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/www.marjahokkanen.fi\/en\/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\/\">Read more<\/a><\/p><\/div>\n<\/li><\/ul>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Marja Hokkanen +358 400 439 855 www.marjahokkanen.fi KOULUTUS Oikeustieteen tohtori (OTT) 2019 Helsingin yliopisto Kauppatieteiden lisensiaatti (KTL) 2003 Lappeenrannan teknillinen yliopisto\/It\u00e4-Suomen Yliopisto Oikeustieteen kandidaatti (OTK) 1996 Helsingin yliopisto TY\u00d6KOKEMUS Asianajotoimisto Marja Hokkanen Oy Asianajaja Toukokuu 2022 &#8211; Aalto-yliopisto Ty\u00f6el\u00e4m\u00e4professori, tutkijatohtori Huhtikuu 2022- PwC Oy PCS ITX Leader Syyskuu 2018 \u2013 Maaliskuu 2022 BDO Oy Vero- [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1599","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/1599","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/comments?post=1599"}],"version-history":[{"count":1,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/1599\/revisions"}],"predecessor-version":[{"id":2183,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/1599\/revisions\/2183"}],"wp:attachment":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/media?parent=1599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}