O jogo das 4 linhas: o clube-empresa e a sociedade anônima do futebol frente ao novo paradigma mercadológico do futebol brasileiro.

Abstract

Soccer, besides being a Brazilian cultural symbol, has long ago stopped being considered just a recreational activity, to assume its role in the commercial area and in the national and international entertainment industry. However, the organizational bases of the Brazilian soccer clubs, since the beginning, have been governed by the

system of associations, a model that, which over time, due to its voluntary and non- profit nature, it proved inefficient and vulnerable to the consolidation of capitalism as a

world political and economic system and, consequently, to the new soccer market paradigm. In order to modernize, professionalize and encourage greater investment in sports management, the club-company Institute emerges as an alternative for overcoming amateurism, converting the associative foundations of clubs to corporate forms. Different from what happened in Europe, in Brazil, the evolution of the laws related to sports has not followed the same pace, especially when it comes to laws that give soccer associations the possibility of adopting the club-company model in a fair, well-regulated, and sustainable way. From this context, there are currently two bills (PL 5082/16 and PL 5516/19) that seek to strengthen the idea of the club-company and create the so-called Soccer Corporations in order to establish administrative and tax procedures, and provide guidelines to boost the economic potential of Brazilian teams, making them more competitive and professional. Based on the foregoing, the objective

work is to study and debate about the club-company, taking into account the historical- legislative course of sport, international examples of legislation that govern the

corporate form of administration of sports associations and the current Brazilian laws in order to answer whether there are, in Brazil, rules that offer the necessary support

to provide, in a fair and sustainable way, the change of the soccer clubs to the club- company model. As for the methodology used in this work, the deductive approach

method was used, the historical-comparative procedure method and the documental bibliographical research technique. It will be seen that the associative form of management retains amateurish roots and that the failure of successive laws that have tried to modernize Brazilian soccer is a sign of the necessity for legislation that takes into consideration the peculiarities of the teams, that takes advantage of their economic potential, and that provides a means for clubs to recover financially.