Impactos da alteração societária dos clubes de futebol brasileiro

Abstract

This article sought to analyze the possible impacts of the optional alteration of the corporate regime of football clubs in Brazil, as well as the main factors that influenced the creation of the Bill of Law No. 5,086 / 2016. A research and analysis were carried out on how football clubs in Brazil are organized, with the objective of identifying which type of management and which tax regime are adopted and which financial aspects are presented. An analysis of the text of Bill 5,802 / 2016 was made, in which it sought to analyze the adoption of a special regime for clubs, the benefits for debt renegotiation and the main economic impacts that chose to become company-clubs. It was concluded that the Club-Company Project brings the possibility of professionalizing football management in Brazil, attracting investments from third parties, among other benefits that can make national football more competitive, compared to international clubs, especially , the Europeans. In addition, the adoption of the business model by football clubs in Brazil is a decision that belongs to them alone, in view of all the strategic and structural aspects that exist in each one, and it is up to the legislators to improve the legislation, corporate and tax, in order to offer incentives for such a decision.