Agenda Profile: Urmas Reinsalu
Reconsideration of the Motor Vehicle Tax Act (364 UA) left unpromulgated by the President of the Republic
2024-07-15
15th Riigikogu, Extraordinary session of the Riigikogu
Political Position
The political position focuses on the procedural correctness and constitutionality of the motor vehicle tax (car tax) coming into force. The speaker strongly opposes the planned January 1, 2025 effective date, arguing that it contradicts the six-month advance notice requirement stipulated in § 41 of the Tax Procedure Act, thereby violating the legitimate expectation of taxpayers. The framing of this position is strictly procedural and grounded in legal norms.
1 Speeches Analyzed
Topic Expertise
The speaker demonstrates specific legal knowledge in the field of tax legislation, specifically citing Section 41 of the Taxation Procedure Act, which concerns the deadlines for new taxes to enter into force. They are also familiar with constitutional review procedures, raising questions regarding the scope of the Constitutional Committee's analysis.
1 Speeches Analyzed
Rhetorical Style
The rhetorical style is formal, analytical, and strictly focuses on legal arguments. The speaker employs a logical approach, relying on statutory provisions, and posing direct questions to the rapporteur regarding both the commission's official position and their personal legal view.
1 Speeches Analyzed
Activity Patterns
There is insufficient data.
1 Speeches Analyzed
Opposition Stance
The opposition is directed against those advocating for the rapid implementation of the bill, strictly criticizing procedural irregularities and violations of the law. The criticism is legal in nature, highlighting the breach of legitimate expectation, rather than the substance of the tax policy itself.
1 Speeches Analyzed
Collaboration Style
The style of interaction is questioning and formal, directed at the rapporteur to gain clarity regarding the work and positions of the Constitutional Committee. The speaker also asks the rapporteur to share their personal view, in case the committee did not discuss the topic.
1 Speeches Analyzed
Regional Focus
There is insufficient data.
1 Speeches Analyzed
Economic Views
Economic views stress the stability and predictability of tax policy, safeguarding the taxpayer's legitimate expectation regarding the introduction of new taxes. This stance is heavily geared toward adherence to fiscal procedures and the application of rule of law principles in taxation.
1 Speeches Analyzed
Social Issues
There is insufficient data.
1 Speeches Analyzed
Legislative Focus
The legislative focus is on opposing the adoption of the Motor Vehicle Tax Act (the car tax), emphasizing the procedural irregularities of its entry into force and its conflict with the Tax Administration Act. The speaker acts as a critical opponent, demanding that the bill be brought into compliance with current legal norms.
1 Speeches Analyzed