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TJSP rules out ITCMD on inheritances and donations from abroad

Divergences between the STF and TST on pejotization

In an article for Revista Consultor Jurídico (ConJur), partner Alexandre Fragoso Silvestre talks about the news that has emerged about STF decisions that change previous TST and TRT decisions. These decisions mainly deal with the recognition of employment relationships for workers hired as legal entities.

“The case being discussed must be closely connected, correlated, bring the same facts, so that it can then have its merits assessed. In other words, in order to allow pejotização, for example, of doctors or any other liberal professional, it is essential that in the ordinary instances it has not been proven that there was fraud, or that the four main requirements of the employment relationship were not present, namely: onerousness, personality, habituality and subordination”, explains Alexandre.

Read the full article at https://www.conjur.com.br/2024-mai-25/divergencias-entre-stf-e-tst-em-relacao-a-pejotizacao/

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