Análise da licitude da prestação de serviço por pessoas jurídicas conforme entendimento do Supremo Tribunal Federal : os efeitos do Tema n.º 725-RG e da ADPF n.º 324 sobre o fenômeno da denominada "Pejotização"

Abstract

This study seeks to examine the legality of service provision by legal entities, according to the majority understanding of the Supreme Federal Court (STF) of Brazil, through Tema de Repercussão Geral Nº. 725-RG and the ADPF (Arguição de Descumprimento de Preceito Fundamental) Nº. 324. The research analyzes the nuances of labor relations in the current context, outlining the requirements for an employment relationship, and examining the current scenario of various forms of work in the country. It addresses the distinction between legitimate service contracts and the practice of “Pejotização” which masks employment relationships to avoid labor obligations and reduce taxes. The study explores how the STF has interpreted and applied its decisions. It concludes that the STF's decisions, along with Brazilian Federal Law Nº. 13.874/2019, known as the Economic Freedom Law, reflect an effort to balance innovation and the principles of free enterprise and contractual freedom, highlighting the dynamic and complexity of the topic in the Brazilian scenario, while legitimizing the service provision by legal entities when these are taken with legitimate autonomy. This study concludes that the STF predominantly recognizes the legality of service contracts by Legal Entities, and understands the real importance of not applying "distinguishing" by lower courts against the normative force of the Supreme. Finally, the study employs a methodology of bibliographic review of doctrines, scientific articles, monographs related to the topic, current legislation, and case law of the courts, using the deductive method to achieve its objectives