Agenda Profile: Diana Ingerainen

Draft Law Amending the Value Added Tax Act (593 SE) – First Reading

2025-04-17

15th Estonian Parliament, 5th session, plenary session

Political Position
The political stance strongly favors rejecting Draft Bill 593 SE (an amendment to the Value Added Tax Act), a position supported by the voting results of the Finance Committee (5 in favor, 2 against). This stance is policy-driven, highlighting the budgetary impact (a deficit of 400 million euros) and the limitations imposed by the European Union VAT Directive. While concerns regarding livelihoods are acknowledged, the primary focus was placed instead on the political and financial analysis of the specific proposals.

3 Speeches Analyzed
Topic Expertise
The expert analysis is evident in the area of legislative procedure and fiscal policy, highlighting specific figures regarding the state budget deficit (400 million euros). Reference is also made to technical details, such as the requirement of the EU VAT Directive for a maximum of two reduced tax rates. The expert findings are substantiated by the views of Erle Kõomets, a representative of the Ministry of Finance.

3 Speeches Analyzed
Rhetorical Style
The style of the speech is formal, neutral, and procedural, focusing on conveying the decisions and discussions of the Finance Committee. Emphasis is placed on logical argumentation and the presentation of facts (voting results, dates), while avoiding emotional appeals. The speaker emphasizes their role as a representative directed by the committee.

3 Speeches Analyzed
Activity Patterns
The operational pattern is linked to the work of the Steering Committee, involving participation in the session (April 8) and the presentation of its results to the plenary session (April 17). The speaker fulfills the role of the representative appointed by the Committee, presenting the Committee's consensus-based and vote-based decisions.

3 Speeches Analyzed
Opposition Stance
The opposition is aimed at the content of the draft amendment to the Value Added Tax Act and its initiators (e.g., colleague Epler), as it would result in a 400 million euro deficit in the state budget. The criticism is policy-driven and strong, given that the committee proposed rejecting the bill. Communication with the opponents is handled procedurally and neutrally.

3 Speeches Analyzed
Collaboration Style
The style of cooperation is evident within the commission through the consensual adoption of procedural decisions, even though the final political decision was based on a vote (5:2). Also important is the cooperation with the representative of the Ministry of Finance, whose expert opinion was utilized when justifying the rejection of the draft legislation. The speaker emphasizes that they are representing the commission's position, not a personal opinion.

3 Speeches Analyzed
Regional Focus
Not enough data

3 Speeches Analyzed
Economic Views
Economic views emphasize fiscal responsibility and budget stability, strongly opposing the draft legislation that would result in a 400 million euro budget shortfall. Furthermore, adherence to current tax structures and EU directives, which limit the number of reduced tax rates, is considered crucial. Budget balancing is preferred through the elimination of certain activities.

3 Speeches Analyzed
Social Issues
Regarding social issues, while general concern about people's ability to cope is acknowledged, the speaker emphasizes that the committee focused strictly on specific legislative proposals. Broader social discussions were not conducted within the committee.

3 Speeches Analyzed
Legislative Focus
The legislative focus is currently on the draft amendment to the Value Added Tax Act (Bill 593 SE), regarding which the speaker is the leading opponent, advocating for the rejection of the bill. The priority involves maintaining the integrity of tax legislation and assessing budgetary impacts, as well as ensuring the laws comply with EU directives.

3 Speeches Analyzed