{"id":1767,"date":"2024-09-02T19:42:10","date_gmt":"2024-09-02T16:42:10","guid":{"rendered":"https:\/\/www.marjahokkanen.com\/marho\/?page_id=1767"},"modified":"2026-02-13T12:26:41","modified_gmt":"2026-02-13T10:26:41","slug":"julkaisuluettelo","status":"publish","type":"page","link":"https:\/\/www.marjahokkanen.fi\/en\/julkaisuluettelo\/","title":{"rendered":"Publication List"},"content":{"rendered":"<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-831b2db5 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-paragraph\">2025 Legitimate Expectations and Holder\u2019s Responsibility to verify the Validity of the Documentation: Case C-376\/23, Baltic Container, EU Law Live, 06\/02\/2025, <a href=\"https:\/\/eulawlive.com\/op-ed-legitimate-expectations-and-holders-responsibility-to-verify-the-validity-of-the-documentation-case-c-376-23-baltic-container\/\" target=\"_blank\" rel=\"noopener\">https:\/\/eulawlive.com\/op-ed-legitimate-expectations-and-holders-responsibility-to-verify-the-validity-of-the-documentation-case-c-376-23-baltic-container\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2024&nbsp; Based on VAT Directive, a national provision requiring a company to achieve a certain turnover in order to qualify for the right to deduct is prohibited: C-341\/22, Feudi di San Gregorio Aziende Agricole, EU Law Live, 04\/04\/2024, <a href=\"https:\/\/eulawlive.com\/analysis-based-on-vat-directive-a-national-provision-requiring-a-company-to-achieve-a-certain-turnover-in-order-to-qualify-for-the-right-to-deduct-is-prohibited-c-341-22-feudi-di-san-greg\/\" target=\"_blank\" rel=\"noopener\">https:\/\/eulawlive.com\/analysis-based-on-vat-directive-a-national-provision-requiring-a-company-to-achieve-a-certain-turnover-in-order-to-qualify-for-the-right-to-deduct-is-prohibited-c-341-22-feudi-di-san-greg\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2023 Vilpitt\u00f6m\u00e4n mielen suoja h\u00e4visi ankaran vastuun tielt\u00e4: Onko kenell\u00e4k\u00e4\u00e4n en\u00e4\u00e4 oikeutta arvonlis\u00e4veron v\u00e4hent\u00e4miseen? Artikkeli julkaisussa Suuri Verop\u00e4iv\u00e4 28.9.2023, sivut 83-92.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2023 Tapausanalyysi EU-tuomioistuimen tapauksesta C-620\/21 MOMTRADE RUSE. Highlights and Insights on European Taxation. Julkaisija Kluwer. Highlights &amp;amp; Insights on European Taxation (H&amp;amp;I) &#8211; Year 2023, no. 10.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2023&nbsp; &nbsp; Tapausanalyysi &#8221;Transfer of production to another country based on Union measures: Economically justified or circumvention of EU customs legislation? (T-324\/21 Harley-Davidson Europe Ltd)\u201d Julkaisija EU Law Live. 14.4.2023. <a href=\"https:\/\/eulawlive.com\/analysis-transfer-of-production-to-another-country-based-on-union-measures-economically-justified-or-circumvention-of-eu-customs-legislation-t-324-21-harley-davidson-europe-ltd\/\" target=\"_blank\" rel=\"noopener\">https:\/\/eulawlive.com\/analysis-transfer-of-production-to-another-country-based-on-union-measures-economically-justified-or-circumvention-of-eu-customs-legislation-t-324-21-harley-davidson-europe-ltd\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2023&nbsp;&nbsp;&nbsp; Neutrality between domestic and foreign suppliers of educational services. Marja Hokkanen ja Samuli Miettinen.&nbsp; Artikkeli teoksessa EU Value Added Tax and Beyond: Essays in Honour of Ben Terra. Marta Papis-Almansa (Ed.). IBFD 2023. <a href=\"https:\/\/www.ibfd.org\/news\/new-and-forthcoming-books\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ibfd.org\/news\/new-and-forthcoming-books<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2023&nbsp; &nbsp; Tapausanalyysi EU-tuomioistuimen tapauksesta C-227\/21 UAB HA.EN. Highlights &amp;amp; Insights on European Taxation (H&amp;amp;I) &#8211; Year 2023, no. 1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2022&nbsp; &nbsp; Tapausanalyysi &#8221;Investment fund, Exemption of services provided under a sub-participation agreement\u201d:&nbsp; Puolan verohallinto v. O. Fund, C-250\/21. Julkaisija EU Law Live. 16.11.2022. <a href=\"https:\/\/eulawlive.com\/analysis-investment-funds-exemption-of-services-provided-under-a-sub-participation-agreement-national-tax-administration-poland-and-o-fund-c-250-21-by-marja-hokkanen\/\">https:\/\/eulawlive.com\/analysis-investment-funds-exemption-of-services-provided-under-a-sub-participation-agreement-national-tax-administration-poland-and-o-fund-c-250-21-by-marja-hokkanen\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2020 &nbsp;&nbsp; The Size of the Digital Economy in Finland and Its Impact on Taxation. \u2018Development and implementation of a study for assessing the impact of the digital economy on taxation in Finland\u2019. Tutkimusprojektin rahoittaja European Unionin Structural Reform Support Program ja toteuttaja PwC EU Services EEIG yhdess\u00e4 EU:n komission Reform -p\u00e4\u00e4osaston kanssa&nbsp; (DG REFORM). Hokkanen (Ed.), Ali-Yrkk\u00f6, Laitinen, Koski, K\u00e4ssi, Valkonen, Hyv\u00f6nen, Koivusalo, Laaksonen, Nystr\u00f6m. \/\/\/C:\/Users\/Dell\/Downloads\/ETLA-Raportit-Reports-106%20(8).pdf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2020&nbsp;&nbsp;&nbsp; Johdatus Suomen Veroj\u00e4rjestelm\u00e4\u00e4n. Niskakangas Heikki, Viitala Tomi, Hokkanen Marja. Alma Talent. Helsinki 2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2020&nbsp; &nbsp;Yrityskauppojen ajankohtaisia arvonlis\u00e4verokysymyksi\u00e4. Artikkeli julkaisussa Suuri Verop\u00e4iv\u00e4 17.9.2020, sivut 85-90.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2020 &nbsp;&nbsp; Derivatives and the European VAT System. Derivatives in the Context of the Scope of Taxable Supplies. IBFD Doctoral Series, No 55. IBFD 2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2019&nbsp;&nbsp;&nbsp; Johdannaiset ja eurooppalainen arvonlis\u00e4veroj\u00e4rjestelm\u00e4. Artikkeli Verotus-lehdess\u00e4, Volume 2019, No 4, sivut 499-505. Hokkanen Marja.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2019&nbsp;&nbsp;&nbsp; Derivatives and the European VAT System: Derivatives in context of the scope of the taxable supplies. V\u00e4it\u00f6skirjatutkimus, University of Helsinki, Faculty of Law. Unigrafia Oy. Helsinki 2019. Hokkanen Marja.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2013&nbsp;&nbsp;&nbsp; Arvonlis\u00e4verotus: EU-tuomioistuimen ratkaisut ja niiden tulkinta. KHT-Media Oy. Helsinki 2013. Hokkanen Marja (ed.) Johansson Andreas, Joki-Korpela Titta, Jokinen Miika, Kallio Mika, Laitinen Juha, Pokkinen Maarit, Salomaa Petri ja Virtanen Maritta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2013&nbsp;&nbsp;&nbsp; Taxation in the Financial Sector in Finland. Artikkeli julkaisussa Nordic Tax Journal, Volume 2013, Nro 1, sivut 133-161. Hokkanen Marja (ed.), Kari Seppo ja Viitanen Johanna.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2012 &nbsp;&nbsp; Ulkoistettujen rahoituspalveluiden verokohtelu ja vertikaalinen liittymisperiaate.&nbsp; Artikkeli julkaisussa Helsingin yliopiston Verop\u00e4iv\u00e4 -julkaisussa 14.12.2012.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2012&nbsp;&nbsp;&nbsp; The rule on the importation of small value consignments will be amended in Finland from 2013. Artikkeli julkaisussa World journal of VAT\/GST law. Volume 1, Issue 2, sivut 191-192.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2004&nbsp;&nbsp;&nbsp; International Fiscal Association 57. Konferenssi Sydneyss\u00e4, 31.8-5.9.2003. Artikkeli julkaisussa Verotus: Suomen verolains\u00e4\u00e4d\u00e4nn\u00f6n ja verotusk\u00e4yt\u00e4nn\u00f6n tuntemusta edist\u00e4v\u00e4 aikakausjulkaisu. Volume 2004, Nro 2, sivut 175-183. Kristiina \u00c4im\u00e4 ja Marja Hokkanen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2003&nbsp; &nbsp; Rahoituspalvelujen, erityisesti arvopaperikaupan arvonlis\u00e4verotuksesta &#8211; VAT in the Stock Market. Lisensiaattitutkimus. Lappeenrannan teknillinen yliopisto ja Joensuun yliopisto. 2003. Ei julkaistu<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2003&nbsp;&nbsp;&nbsp; Consumption taxation and financial services. Artikkeli julkaisussa Cahiers de droit fiscal international. International Fiscal Association. 2003 Sydney Conference, Australia, sivut 303-318.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2000&nbsp;&nbsp;&nbsp; Rahoituspalvelujen arvonlis\u00e4verotuksesta &#8211; erityisesti arvopaperikaupan n\u00e4k\u00f6kulmasta. Julkaisussa Vero-opintop\u00e4iv\u00e4t Helsinki 23-24.10.2000, sivut 75-89.<\/p>\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-73128380 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-313efa99 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-32611381 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 class=\"wp-block-paragraph\">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-32611381 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-3a88641f 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&hellip;<\/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-32611381 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-3a88641f 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&hellip;<\/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>2025 Legitimate Expectations and Holder\u2019s Responsibility to verify the Validity of the Documentation: Case C-376\/23, Baltic Container, EU Law Live, 06\/02\/2025, https:\/\/eulawlive.com\/op-ed-legitimate-expectations-and-holders-responsibility-to-verify-the-validity-of-the-documentation-case-c-376-23-baltic-container\/ 2024&nbsp; Based on VAT Directive, a national provision requiring a company to achieve a certain turnover in order to qualify for the right to deduct is prohibited: C-341\/22, Feudi di San Gregorio Aziende [&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-1767","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/1767","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=1767"}],"version-history":[{"count":0,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/1767\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/media?parent=1767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}