One of the aims of the draft act was to increase the waterway charge to a significant extent. The firm drew up a legal opinion for the Finance Committee of the Riigikogu on future amendments. It stated that the planned amendments, which will increase the tax burden of those concerned, are not constitutional as the financial burden will increase considerably and immediately. A retroactive effect of the amendment to the act is not excluded either, as those concerned may already have made their economic decisions before the legislative proceeding of the act and rely on the currently applicable duty in the coming financial years. The legal opinion also referred to several possible violations of competition law and the state aid principle.
Following submission of the legal opinion and a memorandum to the Finance Committee and another analysis of the issue in relevant ministries, several amendments easing the situation were made to the draft act. The initially planned entry into force of the act on 1 January 2013 was postponed to 1 July 2013 and the planned tax increase was also reduced.
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