{"id":76,"date":"2025-03-13T16:10:30","date_gmt":"2025-03-13T16:10:30","guid":{"rendered":"https:\/\/vattiina.com\/?page_id=76"},"modified":"2025-05-05T10:40:56","modified_gmt":"2025-05-05T10:40:56","slug":"elementor-76","status":"publish","type":"page","link":"https:\/\/vattiina.com\/fi\/","title":{"rendered":"Home page"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"76\" class=\"elementor elementor-76\">\n\t\t\t\t<div data-wpr-sticky-section=\"yes\" data-wpr-position-type=\"fixed\" data-wpr-position-offset=\"0\" data-wpr-position-location=\"top\" data-wpr-sticky-devices=\"mobile_sticky tablet_sticky\" data-wpr-custom-breakpoints=\"default\" data-wpr-active-breakpoints=\"mobile_sticky tablet_sticky desktop_sticky\" data-wpr-z-index=\"10\" data-wpr-sticky-hide=\"\" data-wpr-replace-header=\"\" data-wpr-animation-duration=\"\" data-wpr-sticky-type=\"\" class=\"elementor-element elementor-element-f0d8c9e wpr-sticky-section-yes e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no e-con e-parent\" data-id=\"f0d8c9e\" data-element_type=\"container\" data-settings=\"{&quot;position_offset&quot;:0,&quot;position_offset_tablet&quot;:0,&quot;position_offset_mobile&quot;:0}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-051fcb8 elementor-hidden-desktop hfe-submenu-icon-arrow hfe-submenu-animation-none hfe-link-redirect-child hfe-nav-menu__breakpoint-tablet elementor-widget elementor-widget-navigation-menu\" data-id=\"051fcb8\" data-element_type=\"widget\" data-settings=\"{&quot;padding_horizontal_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;dropdown_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;width_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;220&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"navigation-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"hfe-nav-menu hfe-layout-horizontal hfe-nav-menu-layout horizontal hfe-pointer__none\" data-layout=\"horizontal\">\n\t\t\t\t<div role=\"button\" class=\"hfe-nav-menu__toggle elementor-clickable\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Menu<\/span>\n\t\t\t\t\t<div class=\"hfe-nav-menu-icon\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\"  class=\"e-font-icon-svg e-fas-align-justify\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432 416H16a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16zm0-128H16a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16zm0-128H16a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16zm0-128H16A16 16 0 0 0 0 48v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16V48a16 16 0 0 0-16-16z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<nav class=\"hfe-nav-menu__layout-horizontal hfe-nav-menu__submenu-arrow\" data-toggle-icon=\"&lt;svg aria-hidden=&quot;true&quot; tabindex=&quot;0&quot; class=&quot;e-font-icon-svg e-fas-align-justify&quot; viewBox=&quot;0 0 448 512&quot; xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot;&gt;&lt;path d=&quot;M432 416H16a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16zm0-128H16a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16zm0-128H16a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16zm0-128H16A16 16 0 0 0 0 48v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16V48a16 16 0 0 0-16-16z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;\" data-close-icon=\"&lt;svg aria-hidden=&quot;true&quot; tabindex=&quot;0&quot; class=&quot;e-font-icon-svg e-far-window-close&quot; viewBox=&quot;0 0 512 512&quot; xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot;&gt;&lt;path d=&quot;M464 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h416c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm0 394c0 3.3-2.7 6-6 6H54c-3.3 0-6-2.7-6-6V86c0-3.3 2.7-6 6-6h404c3.3 0 6 2.7 6 6v340zM356.5 194.6L295.1 256l61.4 61.4c4.6 4.6 4.6 12.1 0 16.8l-22.3 22.3c-4.6 4.6-12.1 4.6-16.8 0L256 295.1l-61.4 61.4c-4.6 4.6-12.1 4.6-16.8 0l-22.3-22.3c-4.6-4.6-4.6-12.1 0-16.8l61.4-61.4-61.4-61.4c-4.6-4.6-4.6-12.1 0-16.8l22.3-22.3c4.6-4.6 12.1-4.6 16.8 0l61.4 61.4 61.4-61.4c4.6-4.6 12.1-4.6 16.8 0l22.3 22.3c4.7 4.6 4.7 12.1 0 16.8z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;\" data-full-width=\"yes\">\n\t\t\t\t\t<ul id=\"menu-1-051fcb8\" class=\"hfe-nav-menu\"><li id=\"menu-item-252\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home parent hfe-creative-menu\"><a href=\"https:\/\/vattiina.com\/fi\/\" class = \"hfe-menu-item\">Etusivu<\/a><\/li>\n<li id=\"menu-item-1209\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/vattiina.com\/fi\/articles\/\" class = \"hfe-menu-item\">Artikkelit<\/a><\/li>\n<li id=\"menu-item-334\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/vattiina.com\/fi\/cv\/\" class = \"hfe-menu-item\">CV<\/a><\/li>\n<li id=\"menu-item-217\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children parent hfe-has-submenu hfe-creative-menu\"><div class=\"hfe-has-submenu-container\"><a aria-expanded=\"false\" class = \"hfe-menu-item\">Puhujakeikat<span class='hfe-menu-toggle sub-arrow hfe-menu-child-0'><i class='fa'><\/i><\/span><\/a><\/div>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-220\" class=\"menu-item menu-item-type-post_type menu-item-object-page hfe-creative-menu\"><a href=\"https:\/\/vattiina.com\/fi\/events-25-2\/\" class = \"hfe-sub-menu-item\">Keikat -25<\/a><\/li>\n\t<li id=\"menu-item-221\" class=\"menu-item menu-item-type-post_type menu-item-object-page hfe-creative-menu\"><a href=\"https:\/\/vattiina.com\/fi\/events-25\/\" class = \"hfe-sub-menu-item\">Keikat -24<\/a><\/li>\n\t<li id=\"menu-item-219\" class=\"menu-item menu-item-type-post_type menu-item-object-page hfe-creative-menu\"><a href=\"https:\/\/vattiina.com\/fi\/events-23\/\" class = \"hfe-sub-menu-item\">Keikat -23<\/a><\/li>\n\t<li id=\"menu-item-218\" class=\"menu-item menu-item-type-post_type menu-item-object-page hfe-creative-menu\"><a href=\"https:\/\/vattiina.com\/fi\/events-22\/\" class = \"hfe-sub-menu-item\">Keikat -22<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-801\" class=\"trp-language-switcher-container menu-item menu-item-type-post_type menu-item-object-language_switcher menu-item-has-children current-language-menu-item parent hfe-has-submenu hfe-creative-menu\"><div class=\"hfe-has-submenu-container\"><a aria-expanded=\"false\" href=\"https:\/\/vattiina.com\/fi\/wp-json\/wp\/v2\/pages\/76\" class = \"hfe-menu-item\"><span data-no-translation><img decoding=\"async\" class=\"trp-flag-image\" src=\"https:\/\/vattiina.com\/wp-content\/plugins\/translatepress-multilingual\/assets\/images\/flags\/fi.png\" width=\"18\" height=\"12\" alt=\"fi\" title=\"Finnish\"><\/span><span class='hfe-menu-toggle sub-arrow hfe-menu-child-0'><i class='fa'><\/i><\/span><\/a><\/div>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-2109\" class=\"trp-language-switcher-container menu-item menu-item-type-post_type menu-item-object-language_switcher current-language-menu-item hfe-creative-menu\"><a href=\"https:\/\/vattiina.com\/fi\/wp-json\/wp\/v2\/pages\/76\" class = \"hfe-sub-menu-item\"><span data-no-translation><img decoding=\"async\" class=\"trp-flag-image\" src=\"https:\/\/vattiina.com\/wp-content\/plugins\/translatepress-multilingual\/assets\/images\/flags\/en_GB.png\" width=\"18\" height=\"12\" alt=\"en_GB\" title=\"English\"><\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul> \n\t\t\t\t<\/nav>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0639185 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"0639185\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-2578d03 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"2578d03\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1256324 elementor-widget elementor-widget-text-editor\" data-id=\"1256324\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-size: 31px;\">Tiina Ruohola<\/span><\/h2><p><span style=\"font-size: 20px;\">BusinessEuropen VAT policy -ryhm\u00e4n puheenjohtaja, <\/span><\/p><p><span style=\"font-size: 20px;\">Elinkeinoel\u00e4m\u00e4n keskusliiton v\u00e4lillisen verotuksen asiantuntija<\/span><span style=\"font-size: 20px;\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f18b12 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"8f18b12\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31dae37 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"31dae37\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fee5bde e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"fee5bde\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9dc67a6 elementor-widget elementor-widget-image\" data-id=\"9dc67a6\" data-element_type=\"widget\" id=\"responsive-image\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1707\" height=\"2560\" src=\"https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-1896-scaled.jpg\" class=\"attachment-full size-full wp-image-52\" alt=\"Woman sitting on a chair, smiling\" srcset=\"https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-1896-scaled.jpg 1707w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-1896-200x300.jpg 200w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-1896-683x1024.jpg 683w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-1896-768x1152.jpg 768w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-1896-1024x1536.jpg 1024w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-1896-1365x2048.jpg 1365w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/elementor\/thumbs\/Tiina_ek-1896-scaled-r2g9rmalcbn442g7x258tnc5rsn2b7ge7gmsxw11l6.jpg 1w\" sizes=\"(max-width: 1707px) 100vw, 1707px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1dc15e e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"f1dc15e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf34b02 elementor-widget__width-inherit elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"bf34b02\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f5112b0 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"f5112b0\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3e314bd e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"3e314bd\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b0195c elementor-widget elementor-widget-image\" data-id=\"4b0195c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2060-683x1024.jpg\" class=\"attachment-large size-large wp-image-54\" alt=\"Woman walking between book cases, smiling\" srcset=\"https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2060-683x1024.jpg 683w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2060-200x300.jpg 200w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2060-768x1152.jpg 768w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2060-1024x1536.jpg 1024w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2060-1365x2048.jpg 1365w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2060-scaled.jpg 1707w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de6aedc e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"de6aedc\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5820659 elementor-widget elementor-widget-text-editor\" data-id=\"5820659\" data-element_type=\"widget\" id=\"about\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 21px;\"><strong>Esittely<\/strong><\/span><\/p><p>V\u00e4lillisen verotuksen asiantuntija, jolla on laaja kokemus arvonlis\u00e4verotukseen liittyvist\u00e4 aiheista Suomessa ja EU:ssa.<\/p><p><strong>Kiinnostunut<\/strong>: julkisesta puhumisesta (englanniksi tai suomeksi), ajatusten ja n\u00e4kemysten jakamisesta kollegojen kanssa sek\u00e4 kansainv\u00e4lisesti ett\u00e4 kotimaassa. Aina valmiina keskustelemaan eri taustoista tulevien ihmisten kanssa liiketoiminnan ymm\u00e4rt\u00e4misen syvent\u00e4miseksi.<\/p><p><strong>Erikoistunut:<\/strong> ALV-asioihin EU:ssa, tarkemmin: maahantuontiin ja maastavientiin liittyviin kysymyksiin, yrityskauppoihin, kiinteist\u00f6sijoituksiin, alv-palautushakemuksiin, muutoksenhakuprosesseihin (verotarkastukset, kirjalliset hakemukset tuomioistuimille), kiinteisiin toimipaikkoihin, alv-rekister\u00f6itymiseen ulkomailla, ja alv:n noudattamiseen useissa EU-maissa.<\/p><p><strong>Mihin uskon?<\/strong> Toimiva tiimity\u00f6skentely, positiivisuus ja tasapaino verotuksen ja liiketoiminnan ymm\u00e4rt\u00e4misen v\u00e4lill\u00e4 ovat ty\u00f6nteon kulmakivet.<\/p><p>Yst\u00e4v\u00e4llisyys ja positiivinen suhtautuminen kaikkiin ihmisiin niin henkil\u00f6kohtaisessa kuin liike-el\u00e4m\u00e4ss\u00e4kin on aina hy\u00f6dyllist\u00e4, ja avainasemassa toimivan pitk\u00e4n aikav\u00e4lin yhteisty\u00f6n takaamiseksi.<\/p><p>Verotuksen ymm\u00e4rt\u00e4minen ilman liiketoiminnan ymm\u00e4rryst\u00e4 ei riit\u00e4 - parhaan lopputuloksen saavuttamiseksi tarvitaan molempia.<\/p><p>Ty\u00f6ss\u00e4 tai ty\u00f6nteon yhteydess\u00e4 saa nauraa - jopa verojen parissa ty\u00f6skentely voi olla hauskaa!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29cc33d elementor-align-left elementor-mobile-align-left elementor-widget elementor-widget-button\" data-id=\"29cc33d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vattiina.com\/fi\/cv\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lue ty\u00f6kokemukseni t\u00e4st\u00e4!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bb0ae11 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"bb0ae11\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65cb8ce elementor-widget__width-inherit elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"65cb8ce\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-545dd58 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"545dd58\" data-element_type=\"container\" id=\"articles\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eac8005 elementor-widget elementor-widget-text-editor\" data-id=\"eac8005\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 19px;\"><strong>Artikkelit<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5f4b99 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f5f4b99\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b59330 elementor-widget elementor-widget-text-editor\" data-id=\"9b59330\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lue uusimmat artikkelini\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b19dc42 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"b19dc42\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35ddc59 wpr-testimonial-slider-columns-1 wpr-testimonial-slider-columns--tablet1 wpr-testimonial-slider-columns--mobile1 wpr-testimonial-rating-style_2 wpr-testimonial-meta-position-bottom wpr-testimonial-meta-align-center wpr-testimonial-image-position-center elementor-widget elementor-widget-wpr-testimonial\" data-id=\"35ddc59\" data-element_type=\"widget\" data-settings=\"{&quot;testimonial_amount&quot;:&quot;1&quot;,&quot;testimonial_slides_to_scroll&quot;:3,&quot;testimonial_amount_tablet&quot;:&quot;1&quot;,&quot;testimonial_amount_mobile&quot;:1,&quot;testimonial_loop&quot;:&quot;yes&quot;}\" data-widget_type=\"wpr-testimonial.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-carousel-wrap\">\n\t\t\t\n\t\t\t<div class=\"wpr-testimonial-carousel\" dir=\"ltr\" data-slick=\"{&quot;rtl&quot;:false,&quot;infinite&quot;:true,&quot;speed&quot;:700,&quot;arrows&quot;:true,&quot;dots&quot;:true,&quot;autoplay&quot;:false,&quot;autoplaySpeed&quot;:0,&quot;pauseOnHover&quot;:&quot;&quot;,&quot;prevArrow&quot;:&quot;#wpr-testimonial-prev-35ddc59&quot;,&quot;nextArrow&quot;:&quot;#wpr-testimonial-next-35ddc59&quot;,&quot;sliderSlidesToScroll&quot;:3}\" data-slide-effect=\"slide\">\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"wpr-testimonial-item elementor-repeater-item-2c76de6 elementor-clearfix\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-meta elementor-clearfix\">\n\t\t\t\t\t\t\t\t<div class=\"wpr-testimonial-meta-inner\">\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\n\t\t<div class=\"wpr-testimonial-meta-content-wrap\">\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-name\"> <\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-job\"> <\/div>\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\n\t\t<div class=\"wpr-testimonial-content-wrap\">\n\t\t\t<div class=\"wpr-testimonial-content-inner\">\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-content\">\n\t\t\t\t\t\n\t\t\t\t\t<p><div class=\"display-flex flex-wrap align-items-center full-height\"><div class=\"display-flex\"><div class=\"display-flex full-width\"><div class=\"display-flex align-items-center mr1 t-bold\"><span aria-hidden=\"true\">Virtuaalitapahtumien arvonlis\u00e4verotus<\/span><\/div><div>\u00a0<\/div><\/div><\/div><\/div><p><span class=\"t-14 t-normal\"><span aria-hidden=\"true\">Tilisanomat \u00b7 5. maaliskuuta, 2025<\/span><\/span><\/p><p><a href=\"https:\/\/tilisanomat.fi\/verotus\/virtuaalitapahtumien-arvonlisaverotus\">Lue t\u00e4st\u00e4!<\/a><\/p><\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-date\"> <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t    \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"wpr-testimonial-item elementor-repeater-item-739026a elementor-clearfix\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-meta elementor-clearfix\">\n\t\t\t\t\t\t\t\t<div class=\"wpr-testimonial-meta-inner\">\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\n\t\t<div class=\"wpr-testimonial-meta-content-wrap\">\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-name\"> <\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-job\"> <\/div>\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\n\t\t<div class=\"wpr-testimonial-content-wrap\">\n\t\t\t<div class=\"wpr-testimonial-content-inner\">\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-content\">\n\t\t\t\t\t\n\t\t\t\t\t<p><p>Yksityisten terveyden- ja sairaanhoitopalvelujen arvonlis\u00e4verotulkintoja viimeaikaisten lains\u00e4\u00e4d\u00e4nt\u00f6muutosten valossa<\/p><p>\u00a0<\/p><p>Verotus-lehti \u00b7 6. marraskuuta, 2024<\/p><\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-date\"> <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t    \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"wpr-testimonial-item elementor-repeater-item-8a1e2df elementor-clearfix\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-meta elementor-clearfix\">\n\t\t\t\t\t\t\t\t<div class=\"wpr-testimonial-meta-inner\">\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\n\t\t<div class=\"wpr-testimonial-meta-content-wrap\">\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-name\"> <\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-job\"> <\/div>\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\n\t\t<div class=\"wpr-testimonial-content-wrap\">\n\t\t\t<div class=\"wpr-testimonial-content-inner\">\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-content\">\n\t\t\t\t\t\n\t\t\t\t\t<p><div class=\"display-flex flex-wrap align-items-center full-height\"><div class=\"display-flex\"><div class=\"display-flex full-width\"><div class=\"display-flex align-items-center mr1 t-bold\"><span aria-hidden=\"true\">Alv-ala\u00adraja\u00adhuojennus poistuu \u2013 ja muita pien\u00adyritt\u00e4ji\u00e4 koskevia muutoksia 1.1.2025 alkaen<\/span><\/div><div>\u00a0<\/div><\/div><\/div><\/div><p><span class=\"t-14 t-normal\"><span aria-hidden=\"true\">Tilisanomat \u00b7 6. toukokuuta, 2024<\/span><\/span><\/p><p><a href=\"https:\/\/tilisanomat.fi\/verotus\/alv-alarajahuojennus-poistuu-ja-muita-pienyrittajia-koskevia-muutoksia-1-1-2025-alkaen\">Lue t\u00e4st\u00e4!<\/a><\/p><\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-date\"> <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t    \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"wpr-testimonial-item elementor-repeater-item-234ccdb elementor-clearfix\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-meta elementor-clearfix\">\n\t\t\t\t\t\t\t\t<div class=\"wpr-testimonial-meta-inner\">\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\n\t\t<div class=\"wpr-testimonial-meta-content-wrap\">\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-name\"> <\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-job\"> <\/div>\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\n\t\t<div class=\"wpr-testimonial-content-wrap\">\n\t\t\t<div class=\"wpr-testimonial-content-inner\">\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-title\"> <\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-content\">\n\t\t\t\t\t\n\t\t\t\t\t<p><p>Veronsaajien oikeudenvalvontayksik\u00f6n roolista ja muutoksenhakuoikeudesta<\/p><p>(Ombudsman and its role and right to appeal, in Finnish)<\/p><p>\u00a0<\/p><div class=\"display-flex flex-row justify-space-between\"><div class=\"display-flex flex-column full-width\"><span class=\"t-14 t-normal\"><span aria-hidden=\"true\">Verotus-lehti \u00b7 3. huhtikuuta, 2024<\/span><\/span><\/div><div><a href=\"https:\/\/verotus-lehti.fi\/blog\/muu-verotus-7\/veronsaajien-oikeudenvalvontayksikon-roolista-ja-muutoksenhakuoikeudesta-834\">Lue t\u00e4st\u00e4!<\/a><\/div><\/div><\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wpr-testimonial-date\"> <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t    \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"wpr-testimonial-controls\">\n\t\t\t\t<div class=\"wpr-testimonial-dots\"><\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"wpr-testimonial-arrow-container\">\n\t\t\t\t<div class=\"wpr-testimonial-prev-arrow wpr-testimonial-arrow\" id=\"wpr-testimonial-prev-35ddc59\">\n\t\t\t\t\t<svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewbox=\"0 0 283.4 512\" style=\"enable-background:new 0 0 283.4 512;\" xml:space=\"preserve\"><g><polygon class=\"st0\" points=\"54.5,256.3 283.4,485.1 256.1,512.5 0,256.3 0,256.3 27.2,229 256.1,0 283.4,27.4 \"\/><\/g><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"wpr-testimonial-next-arrow wpr-testimonial-arrow\" id=\"wpr-testimonial-next-35ddc59\">\n\t\t\t\t\t<svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewbox=\"0 0 283.4 512\" style=\"enable-background:new 0 0 283.4 512;\" xml:space=\"preserve\"><g><polygon class=\"st0\" points=\"54.5,256.3 283.4,485.1 256.1,512.5 0,256.3 0,256.3 27.2,229 256.1,0 283.4,27.4 \"\/><\/g><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58030e3 elementor-align-center elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"58030e3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vattiina.com\/fi\/articles\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lue t\u00e4st\u00e4 lis\u00e4\u00e4!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1faaf91 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"1faaf91\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c88b019 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c88b019\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a251945 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"a251945\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-548977c elementor-widget elementor-widget-text-editor\" data-id=\"548977c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 19px;\"><strong>Teokset<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17cf17c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"17cf17c\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6159344 elementor-widget elementor-widget-text-editor\" data-id=\"6159344\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lue ja opi lis\u00e4\u00e4 teoksieni kautta<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8df29ca e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"8df29ca\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5dd816e e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"5dd816e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f47979d elementor-widget elementor-widget-image\" data-id=\"f47979d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"206\" height=\"300\" src=\"https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Ruoholankirja1-206x300.jpg\" class=\"attachment-medium size-medium wp-image-50\" alt=\"\" srcset=\"https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Ruoholankirja1-206x300.jpg 206w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Ruoholankirja1.jpg 275w\" sizes=\"(max-width: 206px) 100vw, 206px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3801bf e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"c3801bf\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-255c9b6 elementor-widget elementor-widget-text-editor\" data-id=\"255c9b6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 17px;\"><strong>Arvonlis\u00e4verotus k\u00e4yt\u00e4nn\u00f6ss\u00e4<\/strong><\/span><br \/><span style=\"font-size: 17px;\">Tiina Ruohola, Kaisa Lamppu<\/span><\/p><p><span style=\"font-size: 17px;\">A clear and comprehensive book covering the entire field of VAT and includes numerous practical examples to facilitate its application.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-86b8b61 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"86b8b61\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cad7067 elementor-widget elementor-widget-image\" data-id=\"cad7067\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"200\" height=\"281\" src=\"https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Ruoholankirja2.jpg\" class=\"attachment-medium size-medium wp-image-51\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5edcdd9 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"5edcdd9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce6fdbc elementor-widget elementor-widget-text-editor\" data-id=\"ce6fdbc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 17px;\"><strong>Terveyden- ja sairaanhoitopalvelujen arvonlis\u00e4verotus k\u00e4yt\u00e4nn\u00f6nl\u00e4heisesti<\/strong><\/span><br \/><span style=\"font-size: 17px;\">Tiina Ruohola<\/span><\/p><p><span style=\"font-size: 17px;\">Kirjassa k\u00e4yd\u00e4\u00e4n l\u00e4pi terveyden- ja sairaanhoitopalvelujen arvonlis\u00e4verotuksen tulkintaperiaatteet. Erilaisia tilanteita havainnollistetaan k\u00e4yt\u00e4nn\u00f6n esimerkein sek\u00e4 korkeimman hallinto-oikeuden ja keskusverolautakunnan ratkaisujen avulla.<\/span><br \/><span style=\"font-size: 17px;\">K\u00e4sittely on rajattu koskemaan yksityisen sektorin arvonlis\u00e4verotusta.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db290da e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"db290da\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9493844 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9493844\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95bf0a0 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"95bf0a0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f95a0bb elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f95a0bb\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-edc4211 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"edc4211\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ad51f6 elementor-widget elementor-widget-text-editor\" data-id=\"2ad51f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 19px;\"><strong>Puhujakeikat<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c3ad9c e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"4c3ad9c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d503770 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d503770\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aadae5a e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"aadae5a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36f0dc2 elementor-widget__width-inherit elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"36f0dc2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Kokemusta esiintymislavalle<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-246f439 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"246f439\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4fea3f elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-text-editor\" data-id=\"d4fea3f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Kokemusta esiintymislavalle<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40ff7e2 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"40ff7e2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90ee05e elementor-widget elementor-widget-button\" data-id=\"90ee05e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vattiina.com\/fi\/events-25-2\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2025<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2a89b4 elementor-widget elementor-widget-button\" data-id=\"d2a89b4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vattiina.com\/fi\/events-25\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2024<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77cd86c elementor-widget elementor-widget-button\" data-id=\"77cd86c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vattiina.com\/fi\/events-23\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2023<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a3a18a elementor-widget elementor-widget-button\" data-id=\"2a3a18a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vattiina.com\/fi\/events-22\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2022<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15b467b e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"15b467b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fc7fa8 elementor-widget elementor-widget-image\" data-id=\"8fc7fa8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2041-1024x683.jpg\" class=\"attachment-large size-large wp-image-53\" alt=\"Woman looking through empty book cases, smiling.\" srcset=\"https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2041-1024x683.jpg 1024w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2041-300x200.jpg 300w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2041-768x512.jpg 768w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2041-1536x1024.jpg 1536w, https:\/\/vattiina.com\/wp-content\/uploads\/2025\/03\/Tiina_ek-2041-2048x1365.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-67f1680 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"67f1680\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8aeac73 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8aeac73\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element 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wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"06ded61\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-856b740 elementor-widget__width-inherit elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"856b740\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4348f06 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"4348f06\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dff5452 elementor-widget elementor-widget-text-editor\" data-id=\"dff5452\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 18px;\">Ty\u00f6ss\u00e4 tai ty\u00f6nteon yhteydess\u00e4 saa nauraa - jopa verojen parissa ty\u00f6skentely voi olla hauskaa!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Menu Homepage Articles CV Speaking events Events -25 Events -24 Events -23 Events -22 Tiina Ruohola Chair of BusinessEurope&#8217;s VAT policy group &amp; Head of VAT at EK Confederation of Finnish Industries\u00a0 About Indirect Tax Specialist with experience in VAT related questions in Finland and the EU.\u2028\u2028 Interests:\u2028Public speaking (in English or Finnish), networking with indirect tax colleagues around the globe to exchange ideas and views, and talking with people from various backgrounds to deepen business understanding.\u2028\u2028 Specialities: \u2028VAT in the EU &#8211; goods and services, importation and exportation related questions, M&amp;A, real estate investments, VAT refund applications, appeal processes (tax audits, written applications to the Courts), FE fixed establishment analysis, VAT registrations abroad, VAT compliance in several EU countries.\u2028\u2028 What I believe in? \u2028Working alone can only take you so far &#8211; the best outcome comes from co-operation between the best individuals that are experts in their fields. Being kind and positive to everyone, in personal and business life, is the clue to excellent long-term co-operation and will always benefit you. Understanding taxes without understanding of the business is simply not enough &#8211; for the best outcome you need both. It is okay to laugh at work or when working &#8211; even working with taxes can be fun. Click here to read my CV! Articles Read my latest articles\u00a0 Virtuaalitapahtumien arvonlis\u00e4verotus (VAT in virtual events, in Finnish)\u00a0 Tilisanomat \u00b7 Mar 5, 2025 Click here to read! Yksityisten terveyden- ja sairaanhoitopalvelujen arvonlis\u00e4verotulkintoja viimeaikaisten lains\u00e4\u00e4d\u00e4nt\u00f6muutosten valossa (Private healthcare and VAT in light of recent legislative changes, in Finnish) \u00a0 Verotus-lehti \u00b7 Nov 6, 2024 Alv-ala\u00adraja\u00adhuojennus poistuu \u2013 ja muita pien\u00adyritt\u00e4ji\u00e4 koskevia muutoksia 1.1.2025 alkaen (Removal of gradual relief for VAT &#8211; and other changes related to SME&#8217;s as of 1.1.2025, in Finnish)\u00a0 Tilisanomat \u00b7 May 6, 2024 Click here to read! Veronsaajien oikeudenvalvontayksik\u00f6n roolista ja muutoksenhakuoikeudesta (Ombudsman and its role and right to appeal, in Finnish) \u00a0 Verotus-lehti \u00b7 Apr 3, 2024Click here to read! Click here to see more! Books Read and learn with my publications Value-Added Tax in PracticeTiina Ruohola, Kaisa Lamppu A clear and comprehensive book covering the entire field of VAT and includes numerous practical examples to facilitate its application. Value-Added Taxation of Healthcare and Medical ServicesTiina Ruohola The book examines the interpretation principles of VAT in healthcare and medical services. Various situations are illustrated with practical examples, as well as decisions from the Supreme Administrative Court and the Central Tax Board.The discussion is limited to VAT in the private sector. Speaking events Bringing experience to the stage Bringing experience to the stage 2025 2024 2023 2022 It&#8217;s okay to laugh at work or when working &#8211; even working with taxes can be fun!<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-76","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/vattiina.com\/fi\/wp-json\/wp\/v2\/pages\/76","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vattiina.com\/fi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/vattiina.com\/fi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/vattiina.com\/fi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vattiina.com\/fi\/wp-json\/wp\/v2\/comments?post=76"}],"version-history":[{"count":849,"href":"https:\/\/vattiina.com\/fi\/wp-json\/wp\/v2\/pages\/76\/revisions"}],"predecessor-version":[{"id":2142,"href":"https:\/\/vattiina.com\/fi\/wp-json\/wp\/v2\/pages\/76\/revisions\/2142"}],"wp:attachment":[{"href":"https:\/\/vattiina.com\/fi\/wp-json\/wp\/v2\/media?parent=76"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}