Labour Disputes
Texto da decisão
REF. FPSD-18983
Decision of the
Dispute Resolution Chamber
passed on 9 December 2025
regarding an employment-related dispute concerning the player Erik Sabo
BY:
Michele COLUCCI (Italy)
CLAIMANT:
Erik Sabo, Slovakia
Represented by Burak Kocagoncu
RESPONDENT:
Fatih Karagümrük, Türkiye
Represented by Sami Dinc
pg. 2
REF. FPSD-18983
I. Facts of the case
1.
On 22 July 2019, the Slovakian player, Erik Sabo (hereinafter: the Player or the Claimant) and,
the Turkish club, Fatih Karagümrük (hereinafter: the Club or the Respondent) entered into
an employment contract (hereinafter: the Contract) valid from 22 July 2019 until 31 May
2021.
2.
Art. 6 of the Contract provided, quoted verbatim:
“ARTICLE 6- OBLIGATIONS OF THE CLUB
The Club is obliged to pay the amounts as written below to the Player in return of his
services subject to this employment contract, all payments indicated in the employment
contract are to be considered as “net” payments. All payments and remunerations are net
of any kind of taxes and deductions of any nature. The obligation of taxes shall be borne
by the Club. For the avoidance of the doubt, the Club shall only be responsible of the
income taxes accrued in accordance with the Turkish Tax legislation and the Club shall
not be responsible for any other obligations due to the - including but not limited additional tax duties, social contributions and/or levies related to the other countries’
legislations.”
6.1 Financial Benefits In Favor Of The Player
• For 2019/2020 Football Season : 350.000,00-Euro (Three Hundred and Fifty Thousand
Euros)
- 100.000,00-Euro of the abovementioned amount shall be paid to the Player until
01.08.2019 as an advance payment. This payment is made in consideration of the
whole service period of the Player during 2019/2020 football season and it shall
be a progressed amount at the end of the football season. In case this advance
payment shall not be paid to the Player until 01.08.2019 at the latest, this contract
shall be automatically terminated and the Player shall be free to sign a new
employment contract with 3rd clubs. In such a case, the Parties shall not be entitled
any amount and / or compensation under any name whatsoever with regards to
the said automatically termination.
- 200.000,00-Euro of the aforementioned amount is to be paid to the Player by the
Club as the monthly salary in 10 (ten) equal installments (10 x 20.000,00-Euro)
between the period August 2019 - May 2020. The monthly salaries are to be paid
the last day of the relevant months.
50.000,00-Euro of the abovementioned amount shall be paid to the Player until
30.06.2020 as the guarantee payment.
• For 2020/2021 Football Season 350.000,00-Euro (Three Hundred and Fifty Thousand
Euros)
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REF. FPSD-18983
- 100.000,00-Euro of the abovementioned amount shall be paid to the Player until
01.08.2020 as an advance payment. This payment is made in consideration of the
whole service period of the Player during 2020/2021 football season and it shall
be a progressed amount at the end of the football season.
- 200.000,00-Euro of the aforementioned amount is to be paid to the Player by the
Club as the monthly salary in 10 (ten) equal installments (10 x 20.000.00-Euro)
between the period August 2020 - May 2021. The monthly salaries are to be paid
the last day of the relevant months.
- 50.000.00-Euro of the abovementioned amount shall be paid to the Player until
30.06.2021 as the guarantee payment.
·
But in case the Club plays in Turkish Super League in 2020/2021 football season and in
case the Player plays in 25 or more TFF 1St league matches for the Club during the
2019/2020 football season (In case these said two conditions shall be occur), the
abovemetioned amounts of 2020/2021 football season shall be invalid and the Club shall
pay to the Player the below mentioned amounts in 2020/2021 football season:
Total amount: 450.000,00-Euro (Four Hundred and Fifty Thousand Euros)
- 100.000,00-Euro of the abovementioned amount shall be paid to the Player until
01.08.2020 as an advance payment. This payment is made in consideration of the
whole service period of the Player during 2020/2021 football season and it shall
be a progressed amount at the end of the football season.
- 350.000,00-Euro of the aforementioned amount is to be paid to the Player by the
Club as the monthly salary in 10 (ten) equal installments (10 x 35.000,00-Euro)
between the period August 2020 - May 2021. The monthly salaries are to be paid
the last day of the relevant months.
6.2- Bonus In Favor Of The Player
- In case the Club promotes to the TFF Super League at the end of the football
season of 2019/2020, the Club shall pay to the Player 60.000,00-Euro as bonus.
- In case the Club qualifies to participate the group stage of UEFA Competitions
directly at the end of the football seasons of 2020/2021 based on the league table
of 2020/2021 football season, the Club shall pay to the Player 50.000.00-Euro.
The abovementioned bonuses shall be valid, in case the Player completes the relevant
football season(s) with the Club and in case the abovementioned success occur.
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REF. FPSD-18983
6.4-Living costs of the Player:
In addition to the abovementioned amounts, the Club shall pay to the Player 15.000,00Euro as living cost in 10 (ten) equal installments (10 x 1.500,00-Euro) between the period
August- May for each football season during the life of this contract. The living cost
installments are to be paid the last day of the relevant months. This clause shall be valid
only during the life of this contract. In case this contract shall be terminated before its
expiry date by any reason under any name whatsoever, the Player shall not be entitled
these living costs.
The minimum wage is included in the abovementioned amounts and the Player shall not
be entitled the minimum wage
3.
On 19 January 2021, the Player and the Club mutually agreed to terminate the Contract.
4.
On 11 May 2023, the Player received two letters from the Turkish tax authorities stating
that he owed TRY 1,114,676.14 and TRY 739,059.50.
5.
On 11 May 2023, the Player paid an amount of TRY 1,853,735.64 to the Turkish tax
authorities.
6.
On 5 July 2023, the Player sent a notice of default to the Club requesting that the Club pay
an amount of TRY 1,853,735.64, as reimbursement for tax payments he had to made, as
the Contract provided that all taxes in Türkiye would be paid by the Club. The Player
mentioned that this payment was requested by the Turkish tax authorities because of the
Club’s failure to make the appropriate tax withholding and granted the Club 10 days to
proceed with payment.
pg. 5
REF. FPSD-18983
II. Proceedings before FIFA
7.
On 22 April 2025, the Player filed the claim at hand before FIFA. A summary of the parties’
respective positions is detailed below.
a. Position of the Claimant
8.
The Player affirmed that he was subject to an investigation from the Turkish tax authorities
which resulted in a finding that he owed TRY 6,823,575.46 as unpaid income taxes.
9.
The Player stated that he applied for a consolidated payment and was granted a
restructuration of plan.
10. The Player submitted that he had to pay TRY 1,853,735.64 to the Turkish tax authorities
due to a failure of the Club to make the required tax withholdings contrary to its obligations
under art. 6 of the Contract.
11. The Player therefore requested a reimbursement of the payment he made to the Turkish
tax authorities because of the Club’s alleged failure to abide by its contractual obligations.
12. The Player therefore made the following request for relief, quoted verbatim:
“Request for Relief
> The Claimant firstly would like to request you to make a decision that the Respondent
has to pay the overdue and unpaid amount of 1.853.735,64-TL (One Million Eight Hundred
Fifty-Three Thousand Seven Hundred Thirty-Five Turkish Liras and Sixty- Four Cent) with
its 5% p.a. interest starting from 11.05.2023 until the date of effective payment.
> In consideration of the fact that the Respondent caused the Claimant to file the case
herein, we would like to request your honorable chamber to make a decision that the
judicial costs and the attorneyship fees that the Claimant is faced with shall be paid by
the Respondent.”
b. Position of the Respondent
13. In its reply, the Club objected to the admissibility of the claim, alleging it was affected by
the statute of limitations stating that the case was filed four (4) years after the end date of
the Contract, as the Player’s contract was terminated amicably by virtue of a mutual
termination agreement.
14. As to the merits, the Club stated that according to Turkish tax law football players were not
obligated to pay income taxes in Türkiye on contracts signed before 1 November 2019. As
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REF. FPSD-18983
the Contract was signed on 22 July 2019, the Player was not under any obligation to pay
taxes on the salaries paid under the Contract in Türkiye.
15. In addition, the Club submitted that there were no evidence connecting the letters from
the Turkish tax authorities and the payment made by the Player on 11 May 2025 to the
salaries received by the Player under the Contract, and in absence of such evidence the
Club cannot be held liable for these taxes.
16. The Club also raised that the letters were sent by the tax office of the city of Rize, in which
the Player had been working with the club Rizespor, following the termination of his
Contract. According to the Club, this further raised doubts as to whether the investigation
was related to his salaries received from the Club and it affirmed the hypothesis that the
investigation could be related to the Player’s salaries with Rizespor.
17. The Club therefore made the following request for relief, quoted verbatim:
“REQUEST FOR RELIEF
10.
The Respondent hereby kindly asks FIFA Football Tribunal;
- To dismiss all the claims of the Claimant,
- To make a decision that the judicial costs and the attorneyship fees that the Claimant is
faced with shall paid by the Claimant.”
c. Replica of the Claimant
18. On 21 July 2025, the FIFA general secretariat opened a second round of submissions and
granted the Player, until 28 July 2025, to provide his comments on the Club’s answer.
19. However, the Player filed its reply late, on 29 July 2025. His response was therefore
disregarded, as per art. 11 par. 4 of the Procedural Rules, and the submission phase was
promptly closed.
pg. 7
REF. FPSD-18983
III. Considerations of the Dispute Resolution Chamber
a. Competence and applicable legal framework
20. First of all, the Single Judge of the Dispute Resolution Chamber (hereinafter: the Single Judge)
analysed whether he was competent to deal with the case at hand. In this respect, he took
note that the present matter was presented to FIFA on 22 April 2025 and submitted for
decision on 9 December 2025. Taking into account the wording of arts. 31 and 34 of the
January 2025 edition of the Procedural Rules Governing the Football Tribunal (hereinafter:
the Procedural Rules), the aforementioned edition of the Procedural Rules is applicable to
the matter at hand.
21. Furthermore, the Single Judge referred to art. 2 par. 1 of the Procedural Rules and observed
that in accordance with art. 23 par. 1 in combination with art. 22 par. 1 lit. b) of the
Regulations on the Status and Transfer of Players (hereinafter: the Regulations) (July 2025
edition), the Dispute Resolution Chamber is in principle competent to deal with the matter
at stake, which concerns an employment-related dispute with an international dimension
between a Slovakian player and a Turkish club.
22. Subsequently, the Single Judge analysed which regulations should be applicable as to the
substance of the matter. In this respect, he confirmed that, in accordance with art. 29 of
the Regulations, the July 2025 edition of the Regulations is applicable to the matter at hand
as to the substance.
b. Admissibility
23. The Single Judge noted that, in his claim, the Player requested the reimbursement of a
payment made on 11 May 2023, and that the Club disputed the admissibility of the present
claim, as the Contract between the parties was terminated on 19 January 2021.
24. At this point, the Single Judge referred to art. 23 par. 3 of the Regulations, which stipulates
that the decision-making bodies of FIFA shall not hear any dispute if more than two years
have elapsed since the facts leading to the dispute arose. The application of this time limit
shall be examined ex officio in each individual case.
25. In this context, the Chamber recalled that the present claim was lodged in front of FIFA on
22 April 2025. Therefore, in line with art. 23 par. 3 of the Regulations, any amounts fallen
due before 22 April 2023 are affected by the statute of limitations.
26. The Single Judge observed that art. 6 of the Contract provided that the Club would pay all
taxes in Türkiye arising from the salaries paid under the Contract and was silent regarding
a specific due date. Considering the nature of tax assessments, which often occur after the
employment relationship is concluded, the Single Judge determined that the payment
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REF. FPSD-18983
giving rise to the present dispute occurred on 11 May 2023, following a communication
from the Turkish tax authorities.
27. At this point, the Single Judge recalled that this claim was lodged on 22 April 2025. Thus,
the Single Judge concluded that the Player’s request is not time-barred, and therefore,
admissible.
c. Burden of proof
28. The Single Judge recalled the basic principle of burden of proof, as stipulated in art. 13
par. 5 of the Procedural Rules, according to which a party claiming a right on the basis of
an alleged fact shall carry the respective burden of proof. Likewise, the Single Judge
stressed the wording of art. 13 par. 4 of the Procedural Rules, pursuant to which he may
consider evidence not filed by the parties, including without limitation the evidence
generated by or within the Transfer Matching System (TMS).
d. Merits of the dispute
29. Having established the competence and the applicable regulations, the Single Judge
entered into the merits of the dispute. In this respect, the Single Judge started by
acknowledging all the above-mentioned facts as well as the arguments and the
documentation on file. However, the Single Judge emphasised that in the following
considerations he will refer only to the facts, arguments and documentary evidence, which
he considered pertinent for assessing the matter at hand.
i. Main legal discussion and considerations
30. The Single Judge then moved to the substance of the matter and took note of the fact that
the parties strongly dispute whether the Player is entitled to claim the amount TRY
1,853,735.64, corresponding to the amount paid by him on 11 May 2023 to the Rize Yeşilçay
Tax Office.
31. On one hand the Player requested the reimbursement of this amount stating that it is due
to the Club’s failure to make the appropriate withholdings, while on the other hand. the
Club disputed that the Player is allowed to claim such a reimbursement as it has not
demonstrated that the payment was linked to the income he received from the Club under
the Contract, and that in any case as per Turkish tax law, the Player was not obliged to pay
taxes for the salaries accrued under the Contract.
32. The Single Judge recalled the wording of art. 13 par. 5 of the Procedural Rules which states,
quoted verbatim: “a party that asserts a fact has the burden of proving it”.
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REF. FPSD-18983
33. The Single Judge also recalled that art. 6 of the Contract provided that the salaries of the
Player would be paid net and that all taxes in Türkiye would be borne by the Club.
34. After careful consideration of the submissions of the parties and the evidence on file, the
Single Judge determined that the Player had not satisfied his burden of proof that the
payment made on 11 May 2023, nor the payment plan he received from the Turkish tax
authorities was tied to an investigation into the salaries he received from the Club under
the Contract.
35. The Single Judge specifically noted that the letters from the Turkish tax authorities did not
make any reference to the salaries or the income sources from which the taxes originated;
they merely outlined a proposed payment schedule. The Single Judge also highlighted that
while the Player claimed in his submissions that an investigation took place, he had not
provided any evidence of the purpose of this investigation.
36. In the absence of evidence linking the payment, and the investigation, to the taxes that
accrued under the Contract, the Single Judge determined that the Player did not discharge
his burden of proof under art. 13 par. 5 of the Procedural Rules, that this payment was
made for taxes over salaries paid under the Contract, and thus that the Club was liable to
reimburse the Player this payment for taxes.
37. Consequently, the Single Judge rejected the claim of the Player.
e. Costs
38. The Single Judge referred to art. 25 par. 1 of the Procedural Rules, according to which
“Procedures are free of charge where at least one of the parties is a player, coach, football agent,
or match agent”. Accordingly, the Single Judge decided that no procedural costs were to be
imposed on the parties.
39. Likewise, and for the sake of completeness, the Single Judge recalled the contents of art.
25 par. 8 of the Procedural Rules and decided that no procedural compensation shall be
awarded in these proceedings.
40. Lastly, the Single Judge concluded his deliberations by rejecting any other requests for
relief made by any of the parties.
pg. 10
REF. FPSD-18983
IV. Decision of the Dispute Resolution Chamber
1.
The claim of the claimant, Erik Sabo, is admissible.
2.
The claim of the Claimant is rejected.
3.
This decision is rendered without costs.
For the Football Tribunal:
Emilio García Silvero
Chief Legal & Compliance Officer
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REF. FPSD-18983
NOTE RELATED TO THE APPEAL PROCEDURE:
According to art. 50 par. 1 of the FIFA Statutes, this decision may be appealed against before
the Court of Arbitration for Sport (CAS) within 21 days of receipt of the notification of this
decision.
NOTE RELATED TO THE PUBLICATION:
FIFA may publish this decision. For reasons of confidentiality, FIFA may decide, at the request
of a party within five days of the notification of the motivated decision, to publish an
anonymised or a redacted version (cf., art. 17 of the Procedural Rules Governing the Football
Tribunal).
CONTACT INFORMATION
Fédération Internationale de Football Association – Legal & Compliance Division
396 Alhambra Circle, 6th floor, Coral Gables, Miami, Florida, USA 33134
legal.fifa.com | [email protected] | T: +41 (0)43 222 7777
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