By Plenary Sessions: Mart Võrklaev

The speaker demonstrates profound expertise in macroeconomics, public finance, and financial regulation, citing the forecasts and recommendations issued by the Bank of Estonia. Specific terminology is employed, providing a detailed analysis of both the impact of the budget deficit on inflation and the competitive landscape of the home loan market. This expertise is further highlighted by the speaker's familiarity with specific legislative details, such as the rounding rule and the abolition of the requirement for notarial certification of mortgages.

The speaker demonstrates knowledge of financial supervision and regulation, employing specific terminology like 'crypto asset market participants,' 'credit unions,' and 'operating licenses.' They focus on legislative requirements and the practical challenges of their implementation, posing questions regarding processes and market impact.

The speaker demonstrates thorough knowledge of financial regulation, particularly in the areas of credit unions, banking supervision (Finantsinspektsioon/Financial Supervision Authority), and deposit guarantees (Tagatisfond/Guarantee Fund, 100,000 euros). Reference is made to previous ministerial experience and the history of legislative amendments, such as the relaxation of regional requirements in 2010.

The speakers demonstrate expertise in tax policy and its components (the mass and CO2 components), as well as the specifics of tax revenue planning (100 million vs. 200 million). S2 specializes in social measures for people with special needs, emphasizing needs-based support to cover mobility aids and transportation costs.

Deep expertise in financial regulation and payment services, explaining the technical details of instant payments and basic payment services, and referencing collaboration with the Financial Supervision Authority and the Bank of Estonia. Furthermore, he/she demonstrates detailed knowledge of local government finances, providing precise data on the kindergarten placement fee in Rae municipality (€132.90).

The speaker demonstrates solid expertise in the field of financial regulation and payment services, explaining the impact of the directive and the regulation on payment institutions and e-money services. Technical terms such as "instant payments," "central bank payment systems," and "correspondent accounts" are used. Examples are drawn from international companies (TransferWise, PayPal) and various countries (Lithuania, Belgium) to illustrate the effect of the regulation.

The speaker demonstrates expertise regarding the execution of the state budget and the finances of the education sector, presenting specific data on the 2024 budget surpluses. Precise amounts are mentioned, such as a general surplus of 107 million euros and 40 million allocated to Estonian-language education, with reference also made to previous deficits. This expertise is aimed at criticizing budget discipline and financial management.

The speaker demonstrates expertise in the management and statistics of European Union structural funds, citing specific figures (73% committed, 14% disbursed) and the historical position in Europe. They are also familiar with specific defense spending financing initiatives, such as ReArm, and inquire about its progress within Europe.

The speaker demonstrates high expertise in financial and banking legislation, detailing the regulation of the basic payment account, offline card payments, and amendments to the Law of Obligations Act. He uses specific data regarding the revenues of the Cultural Endowment Fund and the impact of tax increases, citing a rise of 4.5 million euros in the years 2023–2024. The expertise also extends to parliamentary procedural processes and the specifics of committee work.

The speaker exhibits comprehensive knowledge of the Riigikogu Rules of Procedure and the relevant constitutional provisions (specifically § 142 and § 139 section 2), which govern the proposals and supplementary observations submitted by the Chancellor of Justice. They are clearly proficient in the fields of taxation and fiscal policy, addressing in detail the administration of the motor vehicle tax, the absence of regulations concerning the refund of registration fees, and the underlying causes of the state budget deficit. Furthermore, they employ a technical comparison involving the land tax to clarify the fundamental principles used for calculating the motor vehicle tax.

The speaker demonstrates authority on financial and tax matters (the motor vehicle tax), particularly regarding Riigikogu legislative procedures. This is achieved by presenting detailed summaries of committee discussions and pointing out deficiencies in the explanatory memorandum. The speaker demonstrates thorough knowledge of the committee’s work, including specific questions and answers, and clearly distinguishes the bill under consideration from related debates on constitutionality.

The speaker demonstrates expertise in relaying the work and procedural decisions of the Riigikogu Finance Committee, highlighting voting results and procedural details. They also possess specific knowledge regarding the CO2 ranges that form the basis of the car tax and the political negotiations surrounding the issue. They are capable of explaining why no substantive discussion took place within the committee.

The speaker demonstrates in-depth knowledge regarding state budget control, the financial history of the airline Nordica, and the conditions for state aid. They use specific data points (30 million, 8.5% vs 18.6% growth in national debt) and refer to specific events, such as Nordica's final flight in 2019 and the terms of the European Commission's state aid authorization.

The speaker demonstrates profound expertise in the taxation of the banking sector. Specific statistical data and technical terminology are employed, citing tax revenue figures (300 million versus nearly a billion) and specific tax rates (14%, 18%, and 22% income tax on dividends).

The speaker demonstrates practical awareness of long-standing community issues related to pets, citing an example from their home municipality. They focus on the practical impact of the legislation, demanding clarification on what new rights for actual intervention the draft bill provides.

The speaker demonstrates a thorough understanding of the design, objectives, and implementation specifics of the motor vehicle tax law, including the tax amounts and applicable exemptions. They utilize technical terminology (e.g., "temporarily deregistered," "phantom cars") and reference the Transport Administration's projected negative impact on the state budget (3 million euros). They emphasize that self-initiated scrapping is not legally compliant, thereby demonstrating strong legal awareness.

The speaker demonstrates a high level of expertise in taxation and business account regulation, utilizing precise numerical data (e.g., 20%, 40%, 40,000 euros) and technical terms (social tax, business income tax data registry). They are able to clearly explain complex taxation changes and their effect on the state budget.

The speaker demonstrates expertise in state budget and fiscal policy matters, analyzing the transparency of the opposition's alternative budget. He criticizes the absence of specific areas for savings, pointing to a generalized sum of 300 million euros without any substantial explanation. This expertise is evident in the demand to identify "actual savings measures" and take action.

A high level of expertise in taxation and financial matters, serving as the rapporteur for the lead committee on amendments concerning both the motor vehicle tax and the Value Added Tax Act. He/She demonstrates knowledge of the transposition of EU directives, the reduction of administrative burdens for small businesses, and technical implementation issues (e.g., the software development timeline). Colleagues refer to him/her as an expert, a designation he/she also uses for himself/herself.

The speaker demonstrates knowledge of the technical aspects of the State Budget Act, specifically citing the formula for the local government equalization and support fund. Specific terminology is employed (formula, Section 3), which indicates a detailed legislative understanding in the domain of budgeting and the financing of local administration.

The speaker demonstrates profound expertise in the specifics of tax policy, utilizing technical terminology (tax hump, untaxed minimum income, income tax increase) and presenting concrete calculations. The argumentation is supported by specific numerical data (2%, 2100 euros, 1200–1300 euros per year), which indicates an ability to analyze fiscal policy.

High level of expertise in tax policy and tax legislation, particularly concerning real estate VAT (including the taxation of new developments and schemes for leasing/putting property into use) and the regulation governing the business account (Ettevõtluskonto). The speaker employs precise technical terminology and provides detailed explanations of complex thresholds, such as the Estonian €40,000 limit and the EU €100,000 limit for VAT registration. The expertise involves accurately conveying the clarifications provided by ministry officials and the minister, and summarizing the committee's discussion.

The speaker demonstrates expertise on the topic of scrap vehicle collection initiated by the Ministry of the Environment, referencing both the explanatory memorandum and a specific summer collection round. Specific terms are used, such as "collection obligation" and "financing by the car dealer or manufacturer."