Session Profile: Urmas Reinsalu

15th Riigikogu, Extraordinary session of the Riigikogu

2024-07-15

Political Position
The political stance is strongly opposed to the swift implementation of the car tax, highlighting both procedural and constitutional concerns. The opposition frames this as a violation of legitimate expectation, citing Section 41 of the Taxation Procedure Act concerning the required six-month notice period. This position is clearly grounded in policy and legal norms, questioning the constitutionality of the draft bill.

2 Speeches Analyzed
Topic Expertise
The speaker demonstrates specific knowledge of the Tax Procedure Act, specifically citing Section 41, which concerns the notification period for new taxes taking effect. The expert analysis focuses on the technical aspects of ensuring the constitutionality of draft legislation and guaranteeing legitimate expectation. The speaker is also aware of the role and mandate of the Constitutional Committee.

2 Speeches Analyzed
Rhetorical Style
The style is formal, logical, and investigative, presenting the rapporteur with a detailed technical question concerning the constitutionality of the draft law. The emphasis is on legal arguments and procedural accuracy, rather than emotional appeals. However, a brief second intervention ("Well, why not") also indicates an ability to respond concisely and informally.

2 Speeches Analyzed
Activity Patterns
The speaker participated in the extraordinary session of the Riigikogu on July 15, making two contributions, one of which was a detailed and technical question.

2 Speeches Analyzed
Opposition Stance
The opposition is aimed at the enforcement schedule of the government's planned car tax, criticizing the procedural acceleration which violates the six-month advance notification requirement stemming from the Taxation Procedure Act. The criticism is rigorous and based on legal propriety, not personal attacks.

2 Speeches Analyzed
Collaboration Style
The speaker is engaging in dialogue, posing direct and technical questions to the rapporteur of the Constitutional Committee regarding the committee's work and official stance. This demonstrates a willingness to communicate within the parliament while simultaneously demanding a clear legal position from the opposing side.

2 Speeches Analyzed
Regional Focus
Insufficient data.

2 Speeches Analyzed
Economic Views
Economic considerations revolve around fiscal predictability and the protection of taxpayers’ legitimate expectation when new taxes are introduced. The speaker opposes the rapid implementation of the car tax, arguing that it violates the legally mandated notice period, thereby underscoring the priority of taxpayer rights.

2 Speeches Analyzed
Social Issues
Insufficient data.

2 Speeches Analyzed
Legislative Focus
The legislative focus is centered on ensuring the procedural integrity and constitutionality of the proposed car tax bill. The speaker is acting as an opponent, demanding compliance with the existing Tax Administration Act's six-month advance notice requirement to prevent the violation of legitimate expectation.

2 Speeches Analyzed