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The rd Panel of the Superior Labor Court ruled out the existence of an employment relationship between a high school intern and the municipality of Porto Alegre, which alleged a distortion of the contract. According to the court, recognition would only be possible with approval in a public competition. reproduction Intern Reproduction is denied employment with the municipality of Porto Alegre (RS) In the labor complaint, the intern said that she had worked at the city hall between February and December Despite being on a supervised internship, she maintained that she had never carried out activities linked to her academic training, but rather tasks such as delivering cleaning materials and archiving documents. This situation, in her view, led to a "pseudo-internship", the purpose of which was to obtain cheap labor. The court of the th Labor Court of Porto Alegre dismissed the requests as unfounded, as it understood that no element in the records proved the version that the intern had carried out tasks unrelated to those agreed in the internship contract. However, the Regional Labor Court of the th Region declared the existence of a legal employment relationship with the city hall during the period in which the contract lasted. The understanding was that the internship had not met all the requirements established by law, which rules out its regularity.
According to the TRT, even in the face Greece Phone Number of the impossibility of hiring without a competition, the employment contract, although null, generates effects. Therefore, he ordered the case to be returned to the Labor Court so that the intern's other requests could be analyzed. The rapporteur of the city hall review appeal, minister Alberto Bresciani, explained that, according to TST Summary , hiring a public servant without prior approval in a public tender is null and void and only gives him the right to payment for hours worked and of the amounts referring to FGTS deposits. Therefore, the TRT could not declare the existence of the link. "It is not possible, on any basis, to deny the literalness of the Federal Constitution, without undermining the basic guarantee of the Rule of Law", he stated. According to the rapporteur, the irregularity of the city hall's actions does not legitimize the error. "It is not possible to consider illegal occupation, with regard to installments of a labor nature, since there are no social rights against the letter of the Constitution", he concluded. The decision was unanimous. With information from the TST advisory. , of December , ; VII — other capital contribution instruments in which the investor, whether an individual or legal entity, is not formally part of the startup's board of partners and or has not subscribed to any participation representing the company's share capital.

Once the contribution is made in any of the ways provided for in this article, the natural or legal person will only be considered a shareholder, shareholder or partner of the startup after the conversion of the contribution instrument into effective and formal corporate participation. §º The amounts received by the company and arising from the legal instruments established in this article will be recorded in accounting, in accordance with the accounting nature of the instrument. Tax incentives for investors were also approved, such as taxation at a regressive rate of income (with a maximum rate of % on participation contracts with a term of up to days, reaching zero when exceeding , days), extending such rates to income in Participation Investment Funds (FIPs) that invest in startups. In addition to these incentives, the law also provides tax incentives for investments in research and development, sources of public financing, and attracting investments through securities without losing the Simples framework. With the new regulation of these businesses, it is expected to achieve greater legal security for entrepreneurs and investors, providing a fertile environment for the emergence and growth of new businesses in the area of technology and innovation, promoting the competitiveness of Brazilian companies and internationalization and attraction of foreign investments, guidelinConsidering .
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