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Os desafios da lei quanto à fraude no futebol profissional
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A presente dissertação, cujo título é “Os desafios da lei quanto à fraude no futebol profissional” foi realizada no âmbito do Mestrado em Direito e Prática Jurídica, na especialidade de Direito Penal, será apresentada à Faculdade de Direito da Universidade de Lisboa e tem em vista a obtenção do grau de Mestre. O objetivo é analisar de que forma é que o crime de fraude fiscal pode ser cometido nas transferências de jogadores no futebol. O aparecimento de casos mediáticos, em Portugal e no mundo, consequência do Football Leaks, levou a que as Federações internacionais e nacionais, assim como a população se apercebessem que existe um mundo paralelo de crime no futebol e que, cada vez mais, se cometam crimes para fugir ao pagamento de impostos. Consideramos que este tema é de alta importância e, portanto, decidimos abordá-lo nesta dissertação com o propósito de, por um lado, explicar os vários métodos utilizados para o cometimento do crime de fraude fiscal e, por outro lado, de chamar à atenção os problemas que as leis e os regulamentos apresentam relativamente às transferências no futebol.
This dissertation, entitled "The challenges of the law in relation to fraud in professional football" was carried out as part of the Master's Degree in Law and Legal Practice, in the speciality of Criminal Law, and will be presented to the Faculty of Law of the University of Lisbon to obtain a Master's Degree. The aim is to analyse how the crime of tax fraud can be committed in football transfers. The emergence of media cases, in Portugal and around the world, as a result of Football Leaks, has led international and national federations, as well as, the public, to realise that there is a parallel world of crime in football and that crimes are increasingly being committed to avoid paying taxes. We consider this to be a highly important topic and have therefore decided to address it in this dissertation with the aim of, on the one hand, explaining the various methods used to commit the crime of tax fraud and, on the other hand, drawing attention to the problems that laws and regulations present in relation to football transfers.
This dissertation, entitled "The challenges of the law in relation to fraud in professional football" was carried out as part of the Master's Degree in Law and Legal Practice, in the speciality of Criminal Law, and will be presented to the Faculty of Law of the University of Lisbon to obtain a Master's Degree. The aim is to analyse how the crime of tax fraud can be committed in football transfers. The emergence of media cases, in Portugal and around the world, as a result of Football Leaks, has led international and national federations, as well as, the public, to realise that there is a parallel world of crime in football and that crimes are increasingly being committed to avoid paying taxes. We consider this to be a highly important topic and have therefore decided to address it in this dissertation with the aim of, on the one hand, explaining the various methods used to commit the crime of tax fraud and, on the other hand, drawing attention to the problems that laws and regulations present in relation to football transfers.
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Direito penal Direito do desporto Fraude fiscal Preços de transferência Integridade Futebol Teses de mestrado - 2024 Criminal law Sports law Tax fraud Transfers in football Integrity