By Plenary Sessions: Mart Võrklaev

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.