Futebol S.A.: o novo modelo societário trazido pelo projeto de lei nº 5.082/2016
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Cavalcanti, Bruno Alderighi
Orientador
Ramunno, Pedro Alves Lavacchini
Título da Revista
ISSN da Revista
Título de Volume
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Resumo
O presente trabalho tem como principal foco fazer uma análise do Projeto de Lei
nº 5.082/16, de autoria do ex-Deputado Federal Otavio Leite (PSDB/RJ), o qual traz à tona
um novo tipo societário exclusivo para clubes de futebol, a Sociedade Anônima de Futebol
(SAF), além de estabelecer métodos de governança, de natureza social e tributária que possam
atrair os clubes de futebol para aderirem ao novo modelo. Este é, sem sombras de dúvida, o
que há de mais moderno em termos de direito societário para tratar do futebol. Em razão
disso, este trabalho busca justamente fazer uma análise dos principais aspectos societários
trazidos pelo Projeto de Lei, sem prejuízo de anteriormente traçar o caminho legislativo que o
futebol trilhou no Brasil, bem como, estudar brevemente os principais pontos do atual modelo
organizacional dos principais clubes nacionais, qual seja, as associações sem fins lucrativos.
Além disso, tratará dos aspectos societários de maior relevância dos dois principais modelos
empresarias do Brasil, sociedades limitadas e anônimas, este fruto maior de inspiração para o
desenvolvimento do Projeto de Lei 5.082/16. Assim, pretende-se trazer um panorama geral
sobre a atual gestão do futebol brasileiro, para assim apresentar a via alternativa trazida pelas
Sociedades Anônimas de Futebol.
This paper is focused on making an analysis of Bill No. 5,082/16, authored by former Federal Congressman Otavio Leite (PSDB/RJ), which brings to light a new corporate type exclusive to football clubs, the Football Corporation (Sociedade Anônima de Futebol - SAF), in addition to establish methods of governance, social and tax nature that may attract football clubs to adhere to this new corporate model. The Football Corporation, it is the most modern corporate law approach to football. As a result, this paper seeks to make an analysis of the main corporate aspects brought about by the Bill, without impairing the previous tracing of the legislative path that football has followed in Brazil, as well as to briefly study the main points of the current organizational model of the main national clubs, i.e., the non profit associations. In addition, it will deal with the most relevant corporate aspects of the two main business models in Brazil, limited liability companies and joint stock companies, this the main inspiration for the development of Bill 5.082/16. Thus, it is intended to provide an overview of the current management of Brazilian football, in order to present the alternative path brought by the Football Societies.
This paper is focused on making an analysis of Bill No. 5,082/16, authored by former Federal Congressman Otavio Leite (PSDB/RJ), which brings to light a new corporate type exclusive to football clubs, the Football Corporation (Sociedade Anônima de Futebol - SAF), in addition to establish methods of governance, social and tax nature that may attract football clubs to adhere to this new corporate model. The Football Corporation, it is the most modern corporate law approach to football. As a result, this paper seeks to make an analysis of the main corporate aspects brought about by the Bill, without impairing the previous tracing of the legislative path that football has followed in Brazil, as well as to briefly study the main points of the current organizational model of the main national clubs, i.e., the non profit associations. In addition, it will deal with the most relevant corporate aspects of the two main business models in Brazil, limited liability companies and joint stock companies, this the main inspiration for the development of Bill 5.082/16. Thus, it is intended to provide an overview of the current management of Brazilian football, in order to present the alternative path brought by the Football Societies.
Descrição
Palavras-chave
sociedade anônima de futebol , associação , sociedade anônima , sociedade limitada , Football Corporation , association , joint-stock company , limited liability company