Agenda Profile: Annely Akkermann

First Reading of the Draft Act on Amendments to the Value Added Tax Act (149 SE)

2024-01-10

15th Riigikogu, 3rd sitting, plenary session

Political Position
The Speaker took a clear stance against the draft amendment to the Value-Added Tax Act, supporting the Finance Committee's proposal to reject it. The position was decisive and uncompromising, but the justifications provided remained minimal.

4 Speeches Analyzed
Topic Expertise
He demonstrated good knowledge of the European Union's VAT directives, explaining the ranges of tax rates and the specific exceptions. He mentioned specific examples, such as tax exemptions for pharmaceuticals and the option for member states to apply two different tax tiers. However, he honestly admitted the limits of his knowledge regarding the EU treaties.

4 Speeches Analyzed
Rhetorical Style
It uses a concise, straightforward, and factual style of communication. The tone is humble and honest—it openly acknowledges gaps in its knowledge. Emotional arguments are avoided, focusing instead on technical aspects.

4 Speeches Analyzed
Activity Patterns
All four speeches were delivered on the same day during the discussion of the Value Added Tax Act. Participation was high—[the person] answered colleagues' questions and provided further clarification. This pattern of activity demonstrates active involvement in committee work.

4 Speeches Analyzed
Opposition Stance
There is not enough data.

4 Speeches Analyzed
Collaboration Style
He/She referred to the collective decision and work of the Finance Committee, which demonstrates the value placed on teamwork. He/She responded constructively to colleagues' questions, demonstrating a cooperative attitude in the discussions.

4 Speeches Analyzed
Regional Focus
There is not enough data.

4 Speeches Analyzed
Economic Views
Takes a technical approach to VAT issues, focusing on the requirements set out in EU directives and the permissible ranges for tax rates. Demonstrates a clear understanding of the complexity inherent in the tax system and the scope for member states to apply derogations.

4 Speeches Analyzed
Social Issues
There is not enough data.

4 Speeches Analyzed
Legislative Focus
The focus is on amending the Value Added Tax Act, adopting a position supporting the rejection of the draft bill. It stresses adherence to EU legal acts and the fulfillment of technical requirements during the legislative process. This demonstrates a deepened interest in the field of tax law.

4 Speeches Analyzed