Agenda Profile: Mart Võrklaev
Draft law amending the Value Added Tax Act and the Tax Procedure Act (462 SE) - First Reading
2024-09-24
15th Riigikogu, 4th sitting, plenary sitting
Political Position
The political stance is centered on introducing the substantive amendments to the work of the Finance Committee and Draft Bill 462 SE. Support is given to closing tax loopholes concerning the VAT-exempt sale of new real estate, emphasizing the need for technical clarification of the legislation. The overall treatment is procedural and policy-driven, rather than values-driven.
2 Speeches Analyzed
Topic Expertise
Demonstrates profound knowledge of VAT regulations, particularly concerning the taxation of real estate before and after its commissioning, and the VAT registration thresholds for EU small enterprises. Utilizes technical terminology and provides detailed explanations sourced from ministry experts (Aet Külasalu). The expertise is focused on the application of tax law and the prevention of tax evasion.
2 Speeches Analyzed
Rhetorical Style
The rhetorical style is formal, neutral, and strictly procedural, characteristic of a steering committee report. The speaker focuses on summarizing the committee's discussion, conveying questions and answers without any personal emotional input. Logical and technical arguments are employed, referencing specific legal provisions and dates (e.g., January 1, 2026).
2 Speeches Analyzed
Activity Patterns
The operational patterns involve presenting the results of the Finance Committee meeting (on September 9) to the Riigikogu Plenary Assembly. The role of the presenter is assigned to the representative of the lead committee, who is responsible for the processing of the draft legislation. The deadline for submitting amendments is also determined (October 8 at 17:15).
2 Speeches Analyzed
Opposition Stance
No data available
2 Speeches Analyzed
Collaboration Style
The collaboration style is open and inclusive, as the presentation details the questions and comments raised by various committee members (including Aivar Kokk, Annely Akkermann, Marek Reinaas, and Andrei Korobeinik). Works closely with the Minister of Finance (Jürgen Ligi) and ministry specialists to obtain clarifications on tax issues.
2 Speeches Analyzed
Regional Focus
The focus is on national tax legislation and EU-wide tax regulation, particularly regarding VAT thresholds in other member states. Examples of cross-border activities are utilized, specifically mentioning Finland and the turnover generated there by an Estonian company.
2 Speeches Analyzed
Economic Views
Economic views advocate for transparency in the tax system and the elimination of tax avoidance schemes (such as renting out real estate before sale), measures designed to strengthen fiscal discipline. Support is also given to clarifying the thresholds for small enterprises within the EU context, and the current corporate income tax rate will be maintained at 20%.
2 Speeches Analyzed
Social Issues
No data available.
2 Speeches Analyzed
Legislative Focus
The legislative focus is on the draft amendment (462 SE) to the Value Added Tax Act and the Taxation Act. The goal is to tax the sale of new real estate after commissioning and to clarify the thresholds for VAT payers both in Estonia and the EU. The speaker is a supporter of the draft and a representative of the lead committee, who proposes concluding the first reading.
2 Speeches Analyzed