Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
With no annotations at all, the description carries the full behavioral burden and discloses almost nothing: it does not say whether the result is a numeric amount, a legal citation, or a structured object, nor whether multiple thresholds (e.g. prior years, EU small-business scheme) are involved. The only behavioral hint is the jurisdiction/year scoping implied by 'AT 2026'.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.