By Plenary Sessions: Aivar Sõerd

The speaker demonstrates a thorough understanding of the procedural rules of the Riigikogu and the Bank of Estonia Act, particularly regarding the procedure for appointing members of the council. Technical terminology and specific legal provisions are utilized (e.g., § 8 subsection 7 of the Bank of Estonia Act, § 117 subsection 1 of the RKTKS), which points to their authority as a representative of the leading committee. This expertise is geared toward institutional and legal precision.

The expertise is evident in the field of tax policy and finance, particularly concerning Value Added Tax (VAT) and its historical amendments. The speaker demonstrates knowledge of the allocation of ministerial portfolios and the control levers for tax policy within the government. Specific percentage data and a detailed breakdown across various foodstuffs (potatoes, fruits, vegetables) are required, which underscores the emphasis placed on precision of detail.

The speaker demonstrates profound expertise in financial and tax matters, particularly concerning the European Central Bank's monetary policy, Euribor forecasts, and the taxation of credit institutions. They utilize technical terminology (net interest income, advance income tax, accrual-based profit) and reference external sources (Reuters) and the consensus among economic analysts. They are aware of the significant differences between the Estonian and Lithuanian tax systems.