O advento da Lei da SAF (sociedade anônima de futebol) e os impactos nas gestões dos clubes brasileiros

Abstract

The objective of this article is to verify the changes promoted by Law No. 14,193 of 2021, the SAF Law, with changes in the rules of constitution, governance, control and transparency, means of financing football activity, taxation and treatment of liabilities of practice entities sports. The research is justified due to the fact that football is the most popular sport in Brazil, which generates billions of dollars, and it is necessary to analyze whether the aforementioned law will promote a new possibility of effective development for Brazilian football clubs, aiming to professionalize and modernize its management. Initially, we sought, through topics, to point out the innovations brought about by the SAF Law, and subsequently, to analyze the practical cases of SAF already in force in the country.