{"id":2077,"date":"2026-02-13T10:27:25","date_gmt":"2026-02-13T08:27:25","guid":{"rendered":"https:\/\/www.marjahokkanen.fi\/?page_id=2077"},"modified":"2026-02-16T12:49:05","modified_gmt":"2026-02-16T10:49:05","slug":"palvelut-julkisyhteisoille-ja-yhdistyksille","status":"publish","type":"page","link":"https:\/\/www.marjahokkanen.fi\/en\/palvelut-julkisyhteisoille-ja-yhdistyksille\/","title":{"rendered":"Services for Public Organizations"},"content":{"rendered":"<div class=\"wp-block-group alignfull has-base-color has-contrast-background-color has-text-color has-background has-link-color wp-elements-cc8fe15ba804b486b89ac6dade1064f4 has-global-padding is-layout-constrained wp-container-core-group-is-layout-36f65c2d 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-a0d91a25 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Services for Public Organizations<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avustan kuntia, kuntayhtymi\u00e4, hyvinvointialueita, &nbsp;muita julkisyhteis\u00f6j\u00e4, yhdistyksi\u00e4 ja s\u00e4\u00e4ti\u00f6it\u00e4 arvonlis\u00e4verotukseen liittyviss\u00e4 kysymyksiss\u00e4, laadin ennakkoratkaisuja ja avustan valitusprosessissa sek\u00e4 tarjoan asiakaskohtaista koulutusta asiakkaan toiveen mukaan.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-top is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"963\" height=\"1024\" src=\"https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/palvelut3-963x1024.jpg\" alt=\"\" class=\"wp-image-2015\" srcset=\"https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/palvelut3-963x1024.jpg 963w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/palvelut3-282x300.jpg 282w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/palvelut3-768x817.jpg 768w, https:\/\/www.marjahokkanen.fi\/wp-content\/uploads\/palvelut3.jpg 1200w\" sizes=\"auto, (max-width: 963px) 100vw, 963px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-bc18b00a wp-block-group-is-layout-flex\">\n<p class=\"has-text-align-center wp-block-paragraph\">Marja Hokkanen<br>0400 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\/m&\/#097;il&#116;&#111;&#058;m&#097;rja&#064;marj&#097;&#104;&#111;kk&#097;&#110;en&#046;&#102;i\">&#109;&#097;&#114;&#106;&#097;&#064;&#109;&#097;r&#106;a&#104;&#111;k&#107;&#097;&#110;&#101;&#110;.&#102;&#105;<\/a><\/noscript><\/span>\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link wp-element-button\">Contact<\/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-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>Palvelut julkisyhteis\u00f6ille ja yhdistyksille Avustan kuntia, kuntayhtymi\u00e4, hyvinvointialueita, &nbsp;muita julkisyhteis\u00f6j\u00e4, yhdistyksi\u00e4 ja s\u00e4\u00e4ti\u00f6it\u00e4 arvonlis\u00e4verotukseen liittyviss\u00e4 kysymyksiss\u00e4, laadin ennakkoratkaisuja ja avustan valitusprosessissa sek\u00e4 tarjoan asiakaskohtaista koulutusta asiakkaan toiveen mukaan. Marja Hokkanen0400 439 855<\/p>","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-2077","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/2077","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=2077"}],"version-history":[{"count":1,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/2077\/revisions"}],"predecessor-version":[{"id":2181,"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/pages\/2077\/revisions\/2181"}],"wp:attachment":[{"href":"https:\/\/www.marjahokkanen.fi\/en\/wp-json\/wp\/v2\/media?parent=2077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}