Tributação das entidades de prática desportiva e dos atletas da modalidade futebol profissional

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

The law is always regulating the human conducts. And it is not different in what concerns the activities related to the sport. Therefore, it is not for another reason, that today we have a strong movement towards the study of the rules which discipline the sport. The sport is an extremely profitable activity in our contemporary world. Every year, amazing amounts of money move the so called sports industry. Soccer, formula one, golf, the American basketball and tennis, for example, are sports that closely interest the great multinational companies. The soccer players transferences, the prizes paid in golf and tennis, besides the millionaire amounts earned by the American basketball players and the formula one pilots make the sport to need a regulation if analyzed from the economical point of view. However, it is not only the economical issue that needs regulation. All sorts of human life situations which are related to sport demand regulation by the law. There is a multiplicity of relations that needs that. It is important to say that the sport is a game by nature, which was already regulated by a set of rules that disciplined its performance since its origin. There is an interlinking of several rules which disciplines the sport. Some regulate the own activity, the proper game, some others regulate the work relations between athletes and employers, besides a lot of other rules related to different characters such as economic, civil, tributary and penal. This work will approach that theme through a tributary look, focusing the attention on the assessment of professional sports practicing corporations and on the economic rewards received by professional athletes; specially, on the aspects which concern the issues arisen from the celebration of license contracts for using the image of professional soccer athletes who were taken to trial in the Judiciary, specifically in the Upper Court of Labor, and in Taxpayers Council of the Department the Treasury. At the end of this work, we will also make considerations about the way that theme is handled in the international tax scene

ASSUNTO(S)

imposto de renda -- rendimentos estrangeiros jogadores de futebol -- estatuto legal, leis, etc -- brasil taxation sports direito tributario tributação esportes -- leis e legislacao -- brasil desporto soccer bitributacao -- tratados futebol

ACESSO AO ARTIGO

Documentos Relacionados