By Plenary Sessions: Urmas Reinsalu

The speaker demonstrates a thorough knowledge of the content of Vladimir Svet's 2018 interview, citing precise quotes regarding the status of Crimea, sanctions, and the Alsace option. Knowledge is also presented concerning Estonia's official foreign policy position, international law, and security vetting procedures (Kaitsepolitseiamet/Estonian Internal Security Service). Furthermore, reference is made to the historical context of the collapse of the Soviet Union and the Belovezh Accords.

The speaker demonstrates expertise in macroeconomics and finance, citing the duration of the economic downturn (ten quarters) and the effect of tax hikes on revenue collection (a 1% decline in nominal growth equals 150 million euros less revenue). Furthermore, he is knowledgeable about the Riigikogu Rules of Procedure Act and parliamentary rules, criticizing the fast-track processing of the bill and the failure to adhere to the rule governing the interruption of the second reading. Additionally, he casts doubt on the actual scale of the supplementary national defense expenditures (1.6 billion euros) cited by the government to justify the tax increases.

The politician shows expertise in taxation and legislative procedure, citing the Tax Procedure Act and the principle of legitimate expectation. He uses specific financial data, criticizing the massive size of administrative costs (€400,000) compared to the support given to disabled people, which is measured in mere cents. Furthermore, he presents his own calculation regarding defense spending (half a billion instead of 1.6 billion) and the uptake of EU funds (only 5.7% utilized).

The speaker demonstrates expertise in economic matters, using Ministry of Finance data concerning the tax burden (34%) and budget figures (750 million, 123 million). He/She demands specific economic forecasts from the government, such as the rise in inflation in 2025 and the nominal tax burden for the average wage earner. He/She is also aware of the critical security situation and foreign policy statements regarding Crimea.

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.