Post by nurnobisorker65 on Feb 11, 2024 9:19:28 GMT
That professional sports entities, which were not constituted as business companies, would be subject to the common society regime. The aforementioned provision, however, was revoked with the publication of Law No. 12,395/11, which made explicit the option for clubs to adopt the legal model, without any restrictions or sanctions for those that did not transform into a business company. This legislative history is important because the central discussion about the revocation of the clubs' exemption, referred to in article 15 of Law No. 9,532/97, is related to their legal nature. According to the Federal Revenue of Brazil (Solutions Consultation 78, of August 14, 2002; and 76, of October 25, 2004) and the Attorney General of the National.
Treasury (Opinion PGFN/CAT/NÂș 2567/2012), the The business nature of football clubs would determine the revocation of the exemption, since, regardless of their formal constitution as non-profit civil societies, the clubs could not enjoy the exemption applicable to such associations. In this context, tax assessments issued against football clubs argue that: a) the exemption that professional Belgium Email List clubs enjoyed from 1943 to 1997 was expressly revoked, from 1998 onwards, by article 18 of Law 9,532/1997; b) as joint ventures dedicated to the practice of professional sports, in full exercise of economic activity in the exploration and management of football, clubs do not literally fall among the entities listed in articles 12 and 15 of Law No. 9,532/97, of since they are not "an institution of a philanthropic, recreational.
cultural or scientific nature" , or "a civil association that provides the services for which it was established and makes them available to the group of people for which it is intended, on a non-profit basis" , not being entitled, therefore, to the exemption granted; c) only professional football clubs transformed, or constituted, as a business society (company), according to one of the types regulated in articles 1,039 to 1,092 of Law no. 10,406, of January 10, 2002, Civil Code; d) regardless of the legal form adopted, professional football clubs, being equivalent to business companies, are subject to the incidence of PIS and Cofins on revenue. When analyzing Carf's decisions, it is possible to see divergent position.
Treasury (Opinion PGFN/CAT/NÂș 2567/2012), the The business nature of football clubs would determine the revocation of the exemption, since, regardless of their formal constitution as non-profit civil societies, the clubs could not enjoy the exemption applicable to such associations. In this context, tax assessments issued against football clubs argue that: a) the exemption that professional Belgium Email List clubs enjoyed from 1943 to 1997 was expressly revoked, from 1998 onwards, by article 18 of Law 9,532/1997; b) as joint ventures dedicated to the practice of professional sports, in full exercise of economic activity in the exploration and management of football, clubs do not literally fall among the entities listed in articles 12 and 15 of Law No. 9,532/97, of since they are not "an institution of a philanthropic, recreational.
cultural or scientific nature" , or "a civil association that provides the services for which it was established and makes them available to the group of people for which it is intended, on a non-profit basis" , not being entitled, therefore, to the exemption granted; c) only professional football clubs transformed, or constituted, as a business society (company), according to one of the types regulated in articles 1,039 to 1,092 of Law no. 10,406, of January 10, 2002, Civil Code; d) regardless of the legal form adopted, professional football clubs, being equivalent to business companies, are subject to the incidence of PIS and Cofins on revenue. When analyzing Carf's decisions, it is possible to see divergent position.