Recital 32

In line with the objective of this Directive of improving the working conditions of platform workers by facilitating the determination of their correct employment status and thereby ensuring that they enjoy the relevant rights deriving from Union law, national law and collective agreements, the legal presumption should apply in all relevant administrative or judicial proceedings in which the employment status of the person performing platform work is at issue. While this Directive does not impose any obligation on Member States to apply the legal presumption to tax, criminal or social security proceedings, it is crucial that the legal presumption is effectively applied in all Member States, pursuant to this Directive. In particular, nothing in this Directive should prevent Member States, as a matter of national law, from applying the legal presumption in tax, criminal or social security proceedings or other administrative or judicial proceedings or from recognising the results of proceedings in which the legal presumption has been applied for the purposes of providing rights to reclassified workers under other areas of law.