By Plenary Sessions: Mart Võrklaev

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."