A isenção do pagamento do imposto sobre a renda e proventos de qualquer natureza para os clubes de futebol

Abstract

This monograph analyzes whether soccer clubs are exempt from the payment of corporate income tax (IRPJ). This study is justified by the scenario of legal uncertainty in the national sport. The Brazilian Federal Revenue Service (RFB) assesses soccer associations for non-payment of the tax, while the clubs claim exemption. As there are few jurisdictional manifestations on the subject, and in face of conflicting understandings issued by the Attorney General of the Union, the Attorney General of the National Treasury and the RFB, there is uncertainty as to whether the obligation is due or not. Thus, in light of the principles and concepts of Tax Law, the taxation system applicable to soccer clubs with regard to IRPJ will be addressed, presenting the relevant normative and jurisprudential framework. The theoretical framework adopted is post-positivist legal theory, while the dialectical current consists in the methodology. As results of this monograph, it is inferred that the civil association is an organizational model suitable for the economic activity of professional soccer, whose clubs should be considered exempt from the payment of IRPJ. The exemption is generally granted free of charge and is considered a tax benefit. In view of the waiver of revenue and with a view to fair taxation, it seems reasonable that the enjoyment of the exemption occurs in a costly manner, i.e., in exchange for consideration. Analyzing exclusively the IRPJ obligation, the transformation of a soccer club into a Football Corporations must be done carefully.