The “Fla-Flu” of Taxation on Streaming of Football

Legal Impacts on Competitiveness

Authors

  • André Catta Preta Federighi Pontifí­cia Universidade Católica de São Paulo
  • Diogo Ferreira Barros Medeiros de Souza

Keywords:

arena rights, streaming, competitivity

Abstract

This paper intends to analyze the main legal issues regarding the Streaming of football in Brazil: the broadcasting rights and taxation of it. From these two points, the paper will analyze the financial impact of these issues on competition between clubs. The article also intends to approximate Sports and Tax Law regarding Streaming in an analysis that includes the sport law principle of ‘arms parity’ and the tax principle of equality, in order to guarantee the constitutional principle of the Economic Order of Free Competition (articles 146-A and 170, IV, of the Brazilian Constitution).

Downloads

Published

2021-12-01

How to Cite

Federighi, A. C. P., & Souza, D. F. B. M. de. (2021). The “Fla-Flu” of Taxation on Streaming of Football: Legal Impacts on Competitiveness. Revista Direito Tributário Atual, (49), 57–80. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/965

Issue

No. 49 (2021)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 André Catta Preta Federighi, Diogo Ferreira Barros Medeiros de Souza

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.