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Orientador(es)
Resumo(s)
O presente trabalho versa essencialmente sobre o rendimento obtido por
desportistas fruto da exploração de direitos de imagem, matéria que suscita grande
controvérsia.
Propomo-nos identificar as categorias que têm vindo a ser utilizadas no
enquadramento deste tipo de rendimento, tomando também posição sobre quais as
qualificações que, em casa caso, nos parecem mais corretas de um ponto de vista
científico.
Abordaremos também, acessoriamente, dois tipos de pessoas coletivas associadas
aos pagamentos e recebimentos dos valores resultantes da exploração dos direitos de
imagem dos desportistas: as Sociedades Desportivas, enquanto entidade patronal que
adquire a exploração dos direitos de imagem dos seus atletas e que tem dificuldade em
justificar os valores pagos e esse título; e as Sociedades “rent-a-star” a quem os
desportistas cedem a exploração dos seus direitos de imagem, e que, posteriormente,
cede ao Clubes/SAD esses direitos, durante a vigência do contrato de trabalho desportivo.
The following thesis is mainly about the income obtained by individual sportspersons that result from the exploitation of their image rights, a subject that rises great controversy. We propose to identify the categories that have been used in the framework of this type of income, taking a position on which qualifications seem to be more correct from a scientific point of view. We will also approach two types of legal persons associated with the payments and receipts of the values resulting from the exploitation of the image rights of sportspersons: Sports Societies, as an employer that acquires the exploration of the image rights of its athletes and that has difficulty in justify the amounts paid and that security; and "rent-a-star" Companies, to whom the sportspeople give away the exploitation of their image rights, and that, grants to the Clubs / SAD those rights, during the term of the contract of sports work.
The following thesis is mainly about the income obtained by individual sportspersons that result from the exploitation of their image rights, a subject that rises great controversy. We propose to identify the categories that have been used in the framework of this type of income, taking a position on which qualifications seem to be more correct from a scientific point of view. We will also approach two types of legal persons associated with the payments and receipts of the values resulting from the exploitation of the image rights of sportspersons: Sports Societies, as an employer that acquires the exploration of the image rights of its athletes and that has difficulty in justify the amounts paid and that security; and "rent-a-star" Companies, to whom the sportspeople give away the exploitation of their image rights, and that, grants to the Clubs / SAD those rights, during the term of the contract of sports work.
Descrição
Palavras-chave
Tributação Direitos de imagem Tributação de direitos de imagem Sociedades desportivas Contrato de trabalho desportivo Sociedades rent-a-star Taxation Image rights Taxation of image rights Sports societies Sports work contract Rent-a-star companies