Enquanto o debate sobre a Reforma Tributária ganha destaque no Congresso Nacional, uma emenda crucial foi protocolada na última segunda-feira (6), levantando uma questão de grande importância para a indústria do esporte no Brasil. A Emenda 740 à Proposta de Emenda à Constituição (PEC) 45 visa incluir as Sociedades Anônimas do Futebol (SAFs) em um regime de tributação específico. Essa proposta conta com o apoio de 43 clubes de futebol, divididos entre a LIBRA e a LFF (Liga de Futebol do Brasil).
O documento, apresentado pelo Senador Carlos Portinho, destaca as mudanças recentes realizadas pelo Congresso Nacional, que permitiram o surgimento das SAFs no Brasil, gerando benefícios claros para a indústria esportiva no país. Entre essas mudanças, destaca-se a Lei nº 14.193, de 6 de agosto de 2021, que regulamentou a Tributação Específica do Futebol.
A principal preocupação é que o atual texto da Reforma Tributária prevê a criação de dois novos impostos: a Contribuição Social de Bens e Serviços (CBS) e o Imposto sobre Bens e Serviços (IBS). Essa reforma tem o objetivo de unificar nove impostos, incluindo o PIS/PASEP e a COFINS, o que pode resultar em um aumento significativo na carga tributária para as Sociedades Anônimas do Futebol.
De acordo com Rodrigo de Castro, advogado e professor de Direito Comercial do IBMEC/SP, essa mudança tributária pode representar um “aumento vertiginoso na carga tributária para as sociedades anônimas do futebol”, algo que é fortemente contestado pelos 43 clubes que emitiram uma nota em conjunto, representando tanto a LIBRA quanto a LFF.
Os 18 clubes da LIBRA estão unidos na solicitação de inclusão das Sociedades Anônimas do Futebol no Artigo 156-A da PEC 45, conforme consta na Emenda recentemente protocolada. Essa medida permitiria que as SAFs continuassem a se desenvolver no Brasil, sendo que já foram constituídas em 30 clubes nacionais em apenas dois anos.
A nota emitida pela LIBRA e assinada por 18 clubes destaca a importância dessa ação. Os clubes que manifestaram seu apoio à emenda são: ABC, Atlético-MG, Bahia, Corinthians, Flamengo, Grêmio, Guarani, Ituano, Mirassol, Novorizontino, Palmeiras, Paysandu, Ponte Preta, Red Bull Bragantino, Sampaio Corrêa, Santos, São Paulo e Vitória.
Essa movimentação dos clubes de futebol busca garantir um tratamento tributário mais adequado às Sociedades Anônimas do Futebol e preservar a saúde financeira das equipes nacionais em um momento crucial para o esporte brasileiro. A discussão da emenda à Reforma Tributária promete continuar sendo um tema relevante e acompanhado de perto pelos amantes do futebol e pela indústria esportiva como um todo.
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