{"id":2056,"date":"2026-02-13T09:51:50","date_gmt":"2026-02-13T07:51:50","guid":{"rendered":"https:\/\/www.marjahokkanen.fi\/?page_id=2056"},"modified":"2026-02-17T15:34:40","modified_gmt":"2026-02-17T13:34:40","slug":"esittely","status":"publish","type":"page","link":"https:\/\/www.marjahokkanen.fi\/en\/esittely\/","title":{"rendered":"Introduction"},"content":{"rendered":"<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-container-core-group-is-layout-8a2b1b76 wp-block-group-is-layout-constrained\" style=\"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-group is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-d2b41893 wp-block-group-is-layout-flex\" style=\"border-style:none;border-width:0px\">\n<figure class=\"wp-block-image alignwide size-full has-custom-border is-style-rounded is-style-rounded--1\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"2525\" src=\"https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_Vaaka_Ikkunalla_Laptop-scaled.jpg\" alt=\"\" class=\"wp-image-1972\" style=\"border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-left-radius:0px;border-bottom-right-radius:0px;box-shadow:var(--wp--preset--shadow--natural)\" srcset=\"https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_Vaaka_Ikkunalla_Laptop-scaled.jpg 2560w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_Vaaka_Ikkunalla_Laptop-300x296.jpg 300w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_Vaaka_Ikkunalla_Laptop-1024x1010.jpg 1024w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_Vaaka_Ikkunalla_Laptop-768x758.jpg 768w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_Vaaka_Ikkunalla_Laptop-1536x1515.jpg 1536w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/MH_Vaaka_Ikkunalla_Laptop-2048x2020.jpg 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-2bf980eb wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-align-center is-style-default has-large-font-size\">Curriculum Vitae<\/h2>\n\n\n\n<div style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20);height:1.25rem\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-0aa01211 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\/cv\/\">Click here &gt;&gt;<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-55504c97 wp-block-columns-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-bottom:0;flex-basis:66.66%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n<\/div>\n\n\n\n<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\">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\u2019s 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\u2019s VAT expert group.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">My Core Principles:<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">1. Clear and understandable advice<br>2. Practical and actionable solutions<br>3. Fast and positive service<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>How can I assist your business?<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:var(--wp--preset--spacing--30)\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/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>Curriculum Vitae 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-oikeudesta ja toimintatavoista. Opetan my\u00f6s tulevia veroasiantuntijoita Aalto-yliopistossa ja toimin j\u00e4senen\u00e4 EU:n komission arvonlis\u00e4verotuksen asiantuntijaryhm\u00e4ss\u00e4. Ty\u00f6skentelyss\u00e4ni yhdistyy [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2056","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/2056","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=2056"}],"version-history":[{"count":4,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/2056\/revisions"}],"predecessor-version":[{"id":2193,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/2056\/revisions\/2193"}],"wp:attachment":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/media?parent=2056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}