By Years: Tarmo Tamm

The criticism is primarily aimed at the opposition (e.g., Andres Metsoja, Urmas Reinsalu) and the Chamber of Commerce and Industry, who contested the retroactive effect of the HKS. The criticism is fact-based and procedural, dismissing allegations of unconstitutionality and the dissemination of misleading information (for instance, Reinsalu is confusing the documents/letters). The speaker stresses that the opposing party has been fully aware of these developments for quite some time.

The primary opposition targets the Centre Party's proposal to introduce a banking tax, which critics label populist and detrimental to the Estonian economy. The criticism is political and economic, centering on the creation of business uncertainty and the establishment of a precedent for retrospective taxation.