By Plenary Sessions: Arvo Aller

The speaker demonstrates knowledge regarding the procedures for relocating infrastructure objects and conducting security control, addressing the minister as the Minister of Infrastructure. Particular emphasis is placed on understanding historical border treaties (the Tartu Peace Treaty) and border crossing points (Jaanilinn/Ivangorod), and their connection to contemporary security.

Expert knowledge is evident in the fields of tax policy and budget forecasts, highlighting deficiencies in VAT collection and listing various tax increases (VAT, income tax, land tax, excise duties). Detailed awareness of legislative procedures is also highlighted, criticizing errors in the explanatory memorandum (specifically, the reference to the 2027 law) and demanding clarification regarding the responsible minister.

The speaker demonstrates a strong grasp of tax mathematics, specifically challenging the prime ministerial candidate's assertions regarding percentage hikes by pointing out that an increase from 20% to 24% actually represents a 20% rise. They are well-versed in specific proposed tax legislation (the car, sugar, and security taxes) and understand both the content and the deficiencies of the coalition agreements (for instance, the absence of food security provisions).

Demonstrates proficiency in legislative procedures, particularly concerning judicial review of constitutionality and the role of the Constitutional Committee. The speaker specifically inquires whether it would have been prudent to seek a supplementary opinion from the committee following the proposed amendments. Comparative examples drawn from the tax policies of other European states and Estonian e-voting are used to criticize the arbitrary nature of the government's decisions.