{"id":2009,"date":"2026-02-12T17:55:41","date_gmt":"2026-02-12T15:55:41","guid":{"rendered":"https:\/\/www.marjahokkanen.fi\/?page_id=2009"},"modified":"2026-02-18T17:57:47","modified_gmt":"2026-02-18T15:57:47","slug":"etusivu","status":"publish","type":"page","link":"https:\/\/www.marjahokkanen.fi\/en\/","title":{"rendered":"Home"},"content":{"rendered":"<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-container-core-group-is-layout-60d4070e wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--50);padding-bottom:0;padding-left:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-columns alignwide has-accent-background-color has-background is-layout-flex wp-container-core-columns-is-layout-1da03c2a wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-stretch is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-bottom:var(--wp--preset--spacing--10);flex-basis:50%\">\n<div class=\"wp-block-group is-horizontal is-content-justification-left is-layout-flex wp-container-core-group-is-layout-211c16ac wp-block-group-is-layout-flex\" style=\"min-height:100%\">\n<p class=\"has-base-color has-text-color has-link-color has-rufina-font-family has-x-large-font-size wp-elements-90bc47a396f53ab007fd15e7cd321454 translation-block\" style=\"line-height:1;writing-mode:horizontal-tb\"><strong>Finding Balance<br>amidst Changing<br>\nTax Tides<\/strong><\/p>\n\n\n\n<p class=\"has-base-color has-text-color has-link-color wp-elements-3f77448a7b1afdd1675a012aa008745c\">Marja Hokkanen, Attorney<br>LL.D, Lic.Sc. (Econ.), LL.M, Professor of practice<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<figure class=\"wp-block-image size-full hero-portrait\" style=\"margin-top:-40px;margin-right:-40px;margin-bottom:-40px;margin-left:-40px\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_1024x683_FACE_2026.jpg\" alt=\"\" class=\"wp-image-2190\" style=\"aspect-ratio:4\/3;object-fit:contain\" srcset=\"https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_1024x683_FACE_2026.jpg 1024w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_1024x683_FACE_2026-300x200.jpg 300w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_1024x683_FACE_2026-768x512.jpg 768w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_1024x683_FACE_2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-base-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-d89aad35 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-549b0c86 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column has-global-padding is-content-justification-left is-layout-constrained wp-container-core-column-is-layout-4f15e8fe wp-block-column-is-layout-constrained\" style=\"flex-basis:40%\">\n<p><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-container-core-column-is-layout-119bc444 wp-block-column-is-layout-flow\" style=\"flex-basis:60%\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-87beb0d0 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-heading-font-family wp-container-content-9cfa9a5a\">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,<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-heading-font-family\">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.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.marjahokkanen.fi\/en\/esittely\/\">Read more<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-contrast-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-d89aad35 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-1da03c2a wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<figure class=\"wp-block-image size-full has-custom-border is-style-rounded is-style-rounded--1\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/palvelut2-1.jpg\" alt=\"\" class=\"wp-image-2014\" style=\"border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-left-radius:0px;border-bottom-right-radius:0px;aspect-ratio:1;object-fit:cover\" srcset=\"https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/palvelut2-1.jpg 1000w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/palvelut2-1-300x300.jpg 300w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/palvelut2-1-150x150.jpg 150w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/palvelut2-1-768x768.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Services for Businesses<\/h2>\n\n\n\n<p class=\"has-base-color has-text-color has-link-color wp-elements-0ab9c633953c463b5b9a2fcfde962230\">Tax consulting, assistance with tax audits, guidance, advance rulings and preliminary discussions, litigation and disputes, teaching, and mentoring.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.marjahokkanen.fi\/en\/palvelut-yrityksille\/\">Read more<\/a><\/div>\n<\/div>\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\">Services for Public Organizations<\/h2>\n\n\n\n<p class=\"has-base-color has-text-color has-link-color wp-elements-2d2d967a958f6d1af534ac5ea987a15a\">I assist municipalities, joint municipal authorities, wellbeing services counties, and other public organizations.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.marjahokkanen.fi\/en\/palvelut-julkisyhteisoille-ja-yhdistyksille\/\">Read more<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\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>Tasapainoaverotuksenaallokossa Marja Hokkanen, asianajajaOTT, KTL, OTK, ty\u00f6el\u00e4m\u00e4professori Olen Marja Hokkanen, vero-oikeuteen erikoistunut asianajaja. Erityisosaamistani ovat arvonlis\u00e4verotus, energiaverotus, autoverotus ja alkoholiverotus sek\u00e4 tullilains\u00e4\u00e4d\u00e4nt\u00f6. L\u00e4hes 30-vuotisen urani aikana olen ty\u00f6skennellyt hallinto-oikeudessa, Verohallinnossa, valtiovarainministeri\u00f6ss\u00e4 ja tilintarkastusyhteis\u00f6iss\u00e4 sek\u00e4 toiminut veroasiantuntijana Suomen EU-edustustossa Brysseliss\u00e4. Minulla on kattava n\u00e4kemys vero-oikeuden eri toimijoista ja toimintatavoista. Opetan my\u00f6s tulevia veroasiantuntijoita Aalto-yliopistossa ja toimin [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-no-title","meta":{"footnotes":""},"class_list":["post-2009","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/2009","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\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/comments?post=2009"}],"version-history":[{"count":5,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/2009\/revisions"}],"predecessor-version":[{"id":2201,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/2009\/revisions\/2201"}],"wp:attachment":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/media?parent=2009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}