By Plenary Sessions: Anastassia Kovalenko-Kõlvart

The speaker demonstrates legal expertise, citing a commissioned legal analysis and the contradiction between European Union law requirements and the Constitution. He/She emphasizes the potential harm and the criticism from the Chancellor of Justice, while also mentioning specific risks, such as an annual interest rate of 21.9% and the potential for additional state expenses related to compensation claims.

Demonstrates a robust understanding of healthcare financing, hospital network restructuring, and preventative care, citing relevant studies (e.g., the National Audit Office, the National Institute for Health Development). It defines specific concepts such as a sustainable financing model, quality, and prevention, and clarifies the relationship between the economic environment and tax revenue collection. It conveys a clear recognition of the need for systemic changes in healthcare and highlights deficiencies in the implementation of agreed-upon objectives.

He/She demonstrates experience in the field of animal welfare, leads the animal protection support group, and handles formal inquiries with ministries. He/She mentions various possibilities for establishing registers (e.g., a car registry) and emphasizes the coordination of the role of local governments and the understanding of procedural obstacles.

He refers to Section 10 of the Constitution and the UN Convention on the Rights of Persons with Disabilities and uses the positions of the Ombudsman and the Chancellor of Justice to assess the impact of the draft legislation. He demonstrates expertise in constitutional law and human rights issues and provides concrete examples of the potential harm caused by the draft legislation. He uses terminology such as “special state care” and “presumption of innocence” to strengthen his arguments. As an example, the lack of car tax exemptions for persons with disabilities is highlighted, along with the importance of adhering to international obligations.

He highlights constitutional protection (Article 28 of the Constitution) and refers to legal literature and the European Social Charter, employing clear legal argumentation. He uses specific references (the Constitution, legal literature, the European Social Charter) to substantiate his positions. He demonstrates a concentrated technical and legislative knowledge base concerning tax administration and social protection issues.

Demonstrates knowledge of tax policy and its social impact (motor vehicle tax, VAT, excise duties), referencing assessments by the Ministry of Finance and compliance with European Union law. It presents questionable assertions and demands concrete analyses and evidence regarding specific questions (e.g., "Has a specific analysis been conducted?"). Furthermore, it highlights problems concerning the infrastructure for car and motorsport and issues related to the state's contribution, which require separate consideration.

Demonstrates knowledge of tax policy issues, specifically mentioning the impact of VAT, excise duties, and a separate vehicle tax, along with the concept of triple taxation. It references the principles of the constitution and legitimate expectation, as well as the need for thorough impact assessments, indicating an engagement with both economic and legal principles. Examples are provided regarding the impact on rural areas, families, and sports (auto and motorsport), but complex technical data is avoided—the focus remains on public impact and budgetary consequences.