Hur ser det ut skatterättsligt i avtalen mellan Tiptapp AB, beställaren och utföraren : Med utgångspunkt i prop. 2022/23:6

Sammanfattning: Following Sweden's membership of the EU, EU law has taken precedence over national law. DAC 7 is an EU directive that has been incorporated into Swedish law. A directive has a kind of a frame character, and it sets an objective to be achieved. This work intends to describe and analyze how it looks in terms of tax law in the agreements between the digital platform Tiptapp AB, the client and the executor. Tiptapp is a platform operator that mediates services through an app for private individuals, mainly in large cities and their purpose is to facilitate people's everyday lives.  In our work, we have applied the legal dogmatic method, which is based on the doctrine of legal sources and is the most widely applied when it comes to jurisprudence essays. Until the beginning of 2023, there has been no clear legal framework for platform operators regarding control data and taxation. In the absence of clear rules, the chances of greater problems increase for the Swedish Tax Agency when it comes to collecting the right income information for taxation. To answer our questions, our work has mainly been based on Prop.2022/23:6 Reporting and exchange of information on income through digital platforms and certain other amendments to the EU directive on administrative cooperation in the area of direct taxation. The proposition contains The Swedish Parliaments proposal for an intended bill for the collection of control data, as well as selected referral bodies and the Council on Legislation's views on the bill. In this essay, we have chosen to limit ourselves to four referral bodies and present their views, but also the Council on Legislation's opinion on the legislative proposals is considered.   Tiptapp will be obliged to submit control information to the Swedish Tax Agency for its users. They must also keep all documents for 7 years after the end of the calendar year to which the documents relate in order to comply with the documentation obligation. The person who performs the work becomes individually responsible for declaring their income to the Swedish Tax Agency. Since the executor is hired by several different clients, they are obliged to pay their own contributions themselves. However, if a client were to hire the same executor for a year and the fee amounts to at least SEK 10,000, the client becomes responsible for paying employer's social security contributions. For Tiptapp, this means that they do not have to pay income taxes and employer's social security contributions for their users, but for the fees that Tiptapp charges, they become taxable.   The new legislation leads to an increased workload for the Swedish Tax Agency as a result of more submitted tax returns and control information. At the same time, they will now find it easier to have control, but it will also be easier for them to target “support and guidance” to those covered by the new rules.