Primeiras impressões sobre a Lei nº 14.193/2021 e seus reflexos

Abstract

It is undeniable that soccer is a characteristic element of Brazilian identity formation today. In this way, there is an immaterial, public phenomenon of extreme importance at the cultural level, which deserves legal care attentive to the current challenges that centenary institutions, such as football clubs, face. Having been problematic for a long time, the associative model that was practically unanimous among sports societies, had, at the beginning of the second decade of the 21st century, its weaknesses exposed to the general public in situations where, great historical entities and well founded for a long time, found themselves on the verge of ceasing to exist. In order to try to favor the rebalancing of institutions in crisis, the modernization of those that they deem necessary, and the faster growth of the embryonic ones, on August 6, 2021, the legislator enacted Law No. Sociedade Anônima do Futebol and its norms for incorporation, governance, control and transparency, means of financing football activity, treatment of liabilities of sporting entities and specific tax regime. Faced with this novelty, we seek to understand its role compared to previous models, what are its reflections on the business reality of sports entities, and what are their successes and failures.