A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas

Detalhes bibliográficos
Autor(a) principal: Marcondes, Rafael Marchetti
Data de Publicação: 2016
Tipo de documento: Tese
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
Texto Completo: https://tede2.pucsp.br/handle/handle/7020
Resumo: This work aims to examine taxation on compensation received by entertainers and sportspeople for the license granted to third parties to use their image rights. Current legislation approaches the matter in a generic way, either equating the use of an image right to a simple obligation to use or to an obligation to give or even not specifically regulating the subject. Therefore, we will present an investigative method by means of which it is possible to consistently decide whether or not to levy taxes in such operations. The proposal herein is to start examining the transaction concerning the use of an image by identifying the main activity agreed in order to subsequently evaluate if such rendering implies an obligation whose legal nature is either to do or to give. The conclusion for charging or not the various taxes will result from the comparison between each tax s material aspect and the legal nature of the analyzed obligation. Notwithstanding, we aim to previously define the characteristic features of personality rights, especially image rights, in order to be able to indicate the constitutional protection provided to the image in its several aspects: social image, sole external image and group external image, differentiating them from arena rights. The purpose is also to analyze distinctive features of the image, which make it a sole and unique right, as well as its legal nature from the several theories developed by the doctrine so as to define the parameters of the image. It is only after the abovementioned definition that this work will effectively examine the compensation gained by the image rights holder. The identification of the main activities involved and their legal nature will allow one to decide on the subsumption of facts concerning the use of the images of entertainers and sportspeople to the following taxes: Municipal Tax on Services (ISS), State Tax on Distribution of Goods, Transport and Communication Services (ICMS), Income Tax (IR), Social Contribution on Net Profits (CSL), Contribution for the Social Integration Program (PIS) and Contribution for the Financing of Social Security (COFINS), Contribution for Economic Intervention Royalties (CIDE-royalties) and Import and Export Duty. By examining the taxation by Income Tax, we will also analyze the possibility of entertainers and sportspeople to constitute legal entities aiming to exploit personal rights and the situations in which it is accepted to disregard the corporate entity. Finally, the paper will address the taxation regime applicable to international transactions comprising the use of the image of those entertainers and sportspeople, in situations which the purpose is an obligation to do and in those in which the purpose is an obligation to give, in compliance with OECD Model Convention and the treaties signed by Brazil in order to avoid double taxation
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spelling Gonçalves, José Artur Limahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4736632E1Marcondes, Rafael Marchetti2016-04-26T20:24:14Z2016-03-222016-02-23Marcondes, Rafael Marchetti. A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas. 2016. 385 f. Tese (Doutorado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.https://tede2.pucsp.br/handle/handle/7020This work aims to examine taxation on compensation received by entertainers and sportspeople for the license granted to third parties to use their image rights. Current legislation approaches the matter in a generic way, either equating the use of an image right to a simple obligation to use or to an obligation to give or even not specifically regulating the subject. Therefore, we will present an investigative method by means of which it is possible to consistently decide whether or not to levy taxes in such operations. The proposal herein is to start examining the transaction concerning the use of an image by identifying the main activity agreed in order to subsequently evaluate if such rendering implies an obligation whose legal nature is either to do or to give. The conclusion for charging or not the various taxes will result from the comparison between each tax s material aspect and the legal nature of the analyzed obligation. Notwithstanding, we aim to previously define the characteristic features of personality rights, especially image rights, in order to be able to indicate the constitutional protection provided to the image in its several aspects: social image, sole external image and group external image, differentiating them from arena rights. The purpose is also to analyze distinctive features of the image, which make it a sole and unique right, as well as its legal nature from the several theories developed by the doctrine so as to define the parameters of the image. It is only after the abovementioned definition that this work will effectively examine the compensation gained by the image rights holder. The identification of the main activities involved and their legal nature will allow one to decide on the subsumption of facts concerning the use of the images of entertainers and sportspeople to the following taxes: Municipal Tax on Services (ISS), State Tax on Distribution of Goods, Transport and Communication Services (ICMS), Income Tax (IR), Social Contribution on Net Profits (CSL), Contribution for the Social Integration Program (PIS) and Contribution for the Financing of Social Security (COFINS), Contribution for Economic Intervention Royalties (CIDE-royalties) and Import and Export Duty. By examining the taxation by Income Tax, we will also analyze the possibility of entertainers and sportspeople to constitute legal entities aiming to exploit personal rights and the situations in which it is accepted to disregard the corporate entity. Finally, the paper will address the taxation regime applicable to international transactions comprising the use of the image of those entertainers and sportspeople, in situations which the purpose is an obligation to do and in those in which the purpose is an obligation to give, in compliance with OECD Model Convention and the treaties signed by Brazil in order to avoid double taxationO trabalho tem por objetivo examinar a tributação da contraprestação recebida por artistas e esportistas em decorrência da licença concedida a terceiros para o uso do direito sobre a sua imagem. Como a legislação existente trata do assunto de forma genérica, ora equiparando a sua utilização a uma obrigação de fazer, ora a uma obrigação de dar, ou mesmo não regulando especificamente a matéria, apresentamos um método investigativo pelo qual é possível concluir com consistência pela incidência ou pela não incidência dos tributos nessas operações. A proposta aqui trazida é a de se examinarem os negócios que envolvam a utilização da imagem a partir da identificação da atividade-fim contratada, para, posteriormente, avaliar se tal prestação consiste em uma obrigação cuja natureza jurídica é de um fazer ou de um dar. A conclusão pela cobrança ou não das espécies tributárias decorrerá do confronto da materialidade de cada uma delas com a natureza jurídica da obrigação analisada. Antes, porém, vamos fixar os traços característicos dos direitos da personalidade e, em especial, do direito de imagem, passando a apontar a tutela constitucional conferida à imagem nas suas diferentes vertentes: atributo, retrato e retrato em obras coletivas, diferenciando-as do direito de arena. Também serão analisados os traços caracterizadores da imagem, que a tornam um direito único e singular, bem como a sua natureza jurídica a partir das diversas teorias desenvolvidas pela doutrina, a fim de delinear os contornos da imagem. Somente após isso é que o estudo passará efetivamente a examinar a contraprestação auferida pelo detentor da imagem, com base na identificação das atividades-fim envolvidas e sua natureza jurídica para concluir pela sujeição ou não dos fatos envolvendo o uso da imagem de artistas e esportistas ao ISS, ao ICMS, ao IR, à CSL, ao PIS e à COFINS, à CIDEroyalties, ao Imposto de Importação e ao de Exportação. Ao se examinar a tributação pelo IR, também será analisada a possibilidade de artistas e esportistas constituírem pessoas jurídicas com a finalidade de explorar direitos personalíssimos e as situações em que se admite a desconsideração da personalidade jurídica. Por fim, o estudo abordará o regime jurídico tributário aplicável às transações internacionais envolvendo o uso da imagem de artistas e esportistas, nas situações em que o fim pretendido é um fazer e naquelas em que ele consiste em um dar, diante do disposto na Convenção Modelo OCDE e nos tratados firmados pelo Brasil para evitar a dupla tributação da rendaapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/15923/Rafael%20Marchetti%20Marcondes.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBRFaculdade de DireitoDireito TributárioDireitos personalíssimosLicença de usoArtistas - Direito de imagemEsportistas - Direito de imagemRelações obrigacionaisISSICMSIRCSLPISCOFINSCIDE-royaltiesImposto de importaçãoImposto de exportaçãoTratados internacionais contra a dupla tributação da rendaLawTax lawPersonality rightsImage rightUse licenseEntertainers, SportspeopleMain activitiesObligations to give and to doMunicipal Tax on Services (ISS)State Tax on Distribution of GoodsTransport and Communication Services (ICMS)Income tax (IR)Social contribution on net profits (CSL)Contribution for the social integration program (PIS)Contribution for the Financing of Social Security (COFINS)Contribution for economic intervention - Royalties (CIDE-royalties)Import and Export DutyInternational double taxation avoidance agreementsCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOA tributação da contraprestação paga pelo uso da imagem de artistas e esportistasThe taxation in consideration paid to entertainers and sportspeople for the image right license grantedinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTRafael Marchetti Marcondes.pdf.txtRafael Marchetti Marcondes.pdf.txtExtracted texttext/plain835415https://repositorio.pucsp.br/xmlui/bitstream/handle/7020/3/Rafael%20Marchetti%20Marcondes.pdf.txt0f00726cbf4bee99ac5d43e6d15b9a79MD53ORIGINALRafael Marchetti Marcondes.pdfapplication/pdf1161112https://repositorio.pucsp.br/xmlui/bitstream/handle/7020/1/Rafael%20Marchetti%20Marcondes.pdf4745ef914408134f883713606c3519d9MD51THUMBNAILRafael Marchetti Marcondes.pdf.jpgRafael Marchetti Marcondes.pdf.jpgGenerated Thumbnailimage/jpeg1943https://repositorio.pucsp.br/xmlui/bitstream/handle/7020/2/Rafael%20Marchetti%20Marcondes.pdf.jpgcc73c4c239a4c332d642ba1e7c7a9fb2MD52handle/70202022-08-22 18:11:58.492oai:repositorio.pucsp.br:handle/7020Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-22T21:11:58Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.por.fl_str_mv A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas
dc.title.alternative.eng.fl_str_mv The taxation in consideration paid to entertainers and sportspeople for the image right license granted
title A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas
spellingShingle A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas
Marcondes, Rafael Marchetti
Direito Tributário
Direitos personalíssimos
Licença de uso
Artistas - Direito de imagem
Esportistas - Direito de imagem
Relações obrigacionais
ISS
ICMS
IR
CSL
PIS
COFINS
CIDE-royalties
Imposto de importação
Imposto de exportação
Tratados internacionais contra a dupla tributação da renda
Law
Tax law
Personality rights
Image right
Use license
Entertainers, Sportspeople
Main activities
Obligations to give and to do
Municipal Tax on Services (ISS)
State Tax on Distribution of Goods
Transport and Communication Services (ICMS)
Income tax (IR)
Social contribution on net profits (CSL)
Contribution for the social integration program (PIS)
Contribution for the Financing of Social Security (COFINS)
Contribution for economic intervention - Royalties (CIDE-royalties)
Import and Export Duty
International double taxation avoidance agreements
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas
title_full A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas
title_fullStr A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas
title_full_unstemmed A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas
title_sort A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas
author Marcondes, Rafael Marchetti
author_facet Marcondes, Rafael Marchetti
author_role author
dc.contributor.advisor1.fl_str_mv Gonçalves, José Artur Lima
dc.contributor.authorLattes.fl_str_mv http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4736632E1
dc.contributor.author.fl_str_mv Marcondes, Rafael Marchetti
contributor_str_mv Gonçalves, José Artur Lima
dc.subject.por.fl_str_mv Direito Tributário
Direitos personalíssimos
Licença de uso
Artistas - Direito de imagem
Esportistas - Direito de imagem
Relações obrigacionais
ISS
ICMS
IR
CSL
PIS
COFINS
CIDE-royalties
Imposto de importação
Imposto de exportação
Tratados internacionais contra a dupla tributação da renda
topic Direito Tributário
Direitos personalíssimos
Licença de uso
Artistas - Direito de imagem
Esportistas - Direito de imagem
Relações obrigacionais
ISS
ICMS
IR
CSL
PIS
COFINS
CIDE-royalties
Imposto de importação
Imposto de exportação
Tratados internacionais contra a dupla tributação da renda
Law
Tax law
Personality rights
Image right
Use license
Entertainers, Sportspeople
Main activities
Obligations to give and to do
Municipal Tax on Services (ISS)
State Tax on Distribution of Goods
Transport and Communication Services (ICMS)
Income tax (IR)
Social contribution on net profits (CSL)
Contribution for the social integration program (PIS)
Contribution for the Financing of Social Security (COFINS)
Contribution for economic intervention - Royalties (CIDE-royalties)
Import and Export Duty
International double taxation avoidance agreements
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Law
Tax law
Personality rights
Image right
Use license
Entertainers, Sportspeople
Main activities
Obligations to give and to do
Municipal Tax on Services (ISS)
State Tax on Distribution of Goods
Transport and Communication Services (ICMS)
Income tax (IR)
Social contribution on net profits (CSL)
Contribution for the social integration program (PIS)
Contribution for the Financing of Social Security (COFINS)
Contribution for economic intervention - Royalties (CIDE-royalties)
Import and Export Duty
International double taxation avoidance agreements
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
description This work aims to examine taxation on compensation received by entertainers and sportspeople for the license granted to third parties to use their image rights. Current legislation approaches the matter in a generic way, either equating the use of an image right to a simple obligation to use or to an obligation to give or even not specifically regulating the subject. Therefore, we will present an investigative method by means of which it is possible to consistently decide whether or not to levy taxes in such operations. The proposal herein is to start examining the transaction concerning the use of an image by identifying the main activity agreed in order to subsequently evaluate if such rendering implies an obligation whose legal nature is either to do or to give. The conclusion for charging or not the various taxes will result from the comparison between each tax s material aspect and the legal nature of the analyzed obligation. Notwithstanding, we aim to previously define the characteristic features of personality rights, especially image rights, in order to be able to indicate the constitutional protection provided to the image in its several aspects: social image, sole external image and group external image, differentiating them from arena rights. The purpose is also to analyze distinctive features of the image, which make it a sole and unique right, as well as its legal nature from the several theories developed by the doctrine so as to define the parameters of the image. It is only after the abovementioned definition that this work will effectively examine the compensation gained by the image rights holder. The identification of the main activities involved and their legal nature will allow one to decide on the subsumption of facts concerning the use of the images of entertainers and sportspeople to the following taxes: Municipal Tax on Services (ISS), State Tax on Distribution of Goods, Transport and Communication Services (ICMS), Income Tax (IR), Social Contribution on Net Profits (CSL), Contribution for the Social Integration Program (PIS) and Contribution for the Financing of Social Security (COFINS), Contribution for Economic Intervention Royalties (CIDE-royalties) and Import and Export Duty. By examining the taxation by Income Tax, we will also analyze the possibility of entertainers and sportspeople to constitute legal entities aiming to exploit personal rights and the situations in which it is accepted to disregard the corporate entity. Finally, the paper will address the taxation regime applicable to international transactions comprising the use of the image of those entertainers and sportspeople, in situations which the purpose is an obligation to do and in those in which the purpose is an obligation to give, in compliance with OECD Model Convention and the treaties signed by Brazil in order to avoid double taxation
publishDate 2016
dc.date.accessioned.fl_str_mv 2016-04-26T20:24:14Z
dc.date.available.fl_str_mv 2016-03-22
dc.date.issued.fl_str_mv 2016-02-23
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dc.type.driver.fl_str_mv info:eu-repo/semantics/doctoralThesis
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dc.identifier.citation.fl_str_mv Marcondes, Rafael Marchetti. A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas. 2016. 385 f. Tese (Doutorado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.
dc.identifier.uri.fl_str_mv https://tede2.pucsp.br/handle/handle/7020
identifier_str_mv Marcondes, Rafael Marchetti. A tributação da contraprestação paga pelo uso da imagem de artistas e esportistas. 2016. 385 f. Tese (Doutorado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.
url https://tede2.pucsp.br/handle/handle/7020
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dc.publisher.program.fl_str_mv Programa de Estudos Pós-Graduados em Direito
dc.publisher.initials.fl_str_mv PUC-SP
dc.publisher.country.fl_str_mv BR
dc.publisher.department.fl_str_mv Faculdade de Direito
publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo
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