PUBLIC SECURITY FEE IN PARANÁ – THE SUPREME FEDERAL COURT’S DECISION AND THE POSSIBILITY OF CHARGING AT SPORTING EVENTS

Abstract

The Supreme Federal Court's decision in Direct Action of Unconstitutionality (ADI) 3,717/25, which found constitutional the imposition of a preventive security fee established by Law No. 10,236/1992 of the State of Paraná, specifically related  to sporting events where admission fees are charged, combined with various principles and rules of Tax and Financial Law, as well as the broad constitutional regulations governing public security, within a systematic hermeneutics that considers it a guarantor of fundamental rights, justify a more serious debate on the legitimacy of the tax exemption granted through Law No. 12,023/1998, since the financial niche of professional soccer is not vulnerable enough to receive such a benefit. The exploration of the economic enterprise must maintain a direct relation between the possibility of generating profits and the responsability for any potencial losses, and it is unreasonable to seek the socialization of the latter and the privatization of the former.