Transmissão de campeonatos via plataformas digitais e a tributação do "streaming do futebol"

Abstract

The purpose of this study is to analyze the phenomenon of streaming in Brazilian soccer, especially regarding the changing habits of fans - greatly influenced by new technologies and the COVID-19 pandemic - as well as the broadcasts of championships via digital platforms, which have enabled the entry of new players in the market. In this context, the study seeks to contribute to the discussion about the taxation of "soccer streaming" by ISS, after the edition of Supplementary Law No. 156/2017, in addition to raising reflections for the taxpayer and the Tax Authorities, based on an analysis of administrative and judicial case law. To this end, the work was divided into five chapters that seek, respectively: (i) introduce the new technologies and changes in fans' habits; (ii) trace the historical background of championship broadcasts in Brazil and indicate the recent legislative changes that have enabled the rise of streaming broadcasts; (iii) conceptualize streaming, its historical application in Brazil and outline the ISS tax incidence matrix rule, in order to frame soccer streaming; (iv) give rise to reflections about taxation based on recent administrative and judicial case law; and (v) conclude this paper to demonstrate that the discussion about the taxation of soccer streaming is far from over