Labour Disputes
Texto da decisão
REF. FPSD-21004
Decision of the
Dispute Resolution Chamber
passed on 6 November 2025
regarding an employment-related dispute concerning the player
Todor Todoroski
COMPOSITION:
Clifford J. HENDEL (USA & France), Deputy Chairperson
Johan VAN GAALEN (South Africa), Member
Calum BEATTIE (Scotland), Member
CLAIMANT:
Todor Todoroski, North Macedonia
Represented by Toni Jocvchevski
RESPONDENT:
ACSM Politehnica Iași, Romania
pg. 2
REF. FPSD-21004
I. Facts of the case
1.
On 8 January 2024, the North Macedonian player Todor Todoroski (hereinafter, the Player
or the Claimant) and the Romanian club ACSM Politehnica Iași (hereinafter, the Club or the
Respondent) concluded an employment contract (hereinafter, the Contract) valid as from 8
January 2024 until 30 June 2025.
2.
Pursuant to Clause 4 of the Contract, the Club undertook to pay the Player (hereinafter,
jointly referred to as the Parties) a monthly remuneration of RON 34,650 net.
3.
On 10 December 2024, the Parties concluded the so-called “Mutual agreement for the
termination of [the Contract]” (hereinafter, the Termination Agreement), by means of which
they mutually agreed to terminate the Contract.
4.
In accordance with Clause 1 of the Termination Agreement:
“The Club and the Player agree by mutual consent that the Club owes the Player the sum of
128,950 (one hundred twenty-eight thousand nine hundred fifty) Lei net, representing the
monthly salaries due for the months of August 2024, November 2024, December 2024, and
the bonuses due for the matches won against Hermannstadt and Petrolul Ploiesti in the
Play-Out of the 2023-2024 season”.
5.
Also according to Clause 1 of the Termination Agreement, the Club undertook to pay the
aforementioned amount of RON 128,950 net in the following 3 instalments:
o RON 94,300 net on 31 January 2025;
o RON 17,325 net on 28 February 2025; and
o RON 17,325 net on 30 April 2025.
6.
On 6 August 2025, the Romanian national courts granted the Club’s request to initiate
insolvency proceedings.
7.
On 20 August 2025, the Club informed the Player about the insolvency proceedings.
8.
On 13 September 2025, the Player put the Club in default, granting it a deadline of 10 days
to pay RON 67,325 net under the Termination Agreement, denouncing that only RON
61,625 had been remitted.
9.
On 22 September 2025, the Club responded to the Player’s default notice informing him
that, pursuant to the Court Decision No. 82/2025 of the Iasi Tribunal, general insolvencies
had been opened against it, and that the Player had been already notified in this regard on
20 August 2025. The Club informed the Player that his claim may only be taken into
consideration if duly registered within the ongoing insolvency proceedings.
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REF. FPSD-21004
II. Proceedings before FIFA
10. On 24 September 2025, the Player filed the claim at hand before FIFA. A summary of the
Parties’ respective positions is detailed below.
a. Claim of the Claimant
11. In his claim, the Player asserted that the Club has only paid RON 61,625 under the
Termination Agreement. Consequently, the Player contended that the Club has an
outstanding debt of RON 67,325 net.
12. The Player further asserted that the Club’s insolvency proceedings do not affect the
admissibility of his claim.
13. Based on the above, the Player requested the following relief:
“On these grounds, the Player sought the following relief:
1. FIFA DRC to decide that the Respondent (…) has outstanding and due debt towards the
Player (…) on the basis of the agreed termination sum in the article 1 of the “Mutual
Termination” document above-mentioned in the total NET amount of 67.325 (sixty seven
thousand three hundred twenty-five) Lei net.
2. FIFA DRC to order to the Respondent (…) to pay to the Player (…) the outstanding debt
above-mentioned, all along with the pertinent default interests of 5% p.a. on the
outstanding debt calculated as of the 1st (first) subsequent day after the day of maturity
of each installment respectively as follows:
- On the rest and unpaid amount of 32,675 (thirty-two thousand six hundred seventyfive) Lei net of 1st installment as of 01 February 2025;
- On the amount of 17,325 (seventeen thousand three hundred twenty-five) Lei net as
of 01 March 2025 and
- On the amount of 17,325 (seventeen thousand three hundred twenty-five) Lei net as
of 01 May 2025, until the day of effective payment on the Player’s bank account given
in the Bank account registration form in enclose to the claim, exhibit 7.
3. As well as the Club to pay all relevant taxes, state contributions and surcharges on top of
the above mentioned net amounts, and to provide the Player with the corresponding tax
certificates concerning the payment of all the above specified net amounts alongside all
relevant taxes, state contributions and surcharges on top of the above mentioned net
amounts.
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REF. FPSD-21004
4. In addition, the Club (Respondent) to be sanctioned in accordance with art. 12bis para.
4 of the FIFA RSTP and FIFA Circular Letter no. 1628 dated 9 May 2018 appropriate to the
due amount”.
b. Reply of the Respondent
14. In its reply, the Club submitted that, on 6 August 2025, the national courts formally
admitted the Club’s request for opening of insolvency proceedings in accordance with the
corresponding Romanian law.
15. The Club further asserted that the Player had been officially notified of the above on 20
August 2025. It also emphasised that any payment orders were suspended.
16. As a result, the Club requested that “FIFA proceedings be immediately and unconditionally
suspended, in compliance with the legal effects arising from the opening of insolvency
proceedings under Romanian law, duly notified to the parties as of 20 August 2025”.
c. Information provided by the FRF
17. On 8 September 2025, at the request of the FIFA general secretariat, the Romanian Football
Federation (FRF) confirmed that the Club is still affiliated with the FRF and participates in
competitions organised under its auspices.
d. Claimant’s comments regarding insolvency
18. On 21 October 2025, the FIFA general secretariat acknowledged receipt of the Club’s
comments regarding the opening of insolvency proceedings and denied the Club’s request
for suspension of the FIFA proceedings. For the sake of good procedural order, the FIFA
general secretariat also invited the Player to comment on this issue, if he wished to do so.
19. Also on 21 October 2025, the Player submitted his additional comments regarding the
opening of insolvency proceedings against the Club. In his additional comments, the Player
argued that there is no regulatory basis for the suspension of the present proceedings, and
that the insolvency proceedings opened against the Club do not affect the present
proceedings.
pg. 5
REF. FPSD-21004
III. Considerations of the Dispute Resolution Chamber
a. Competence and applicable legal framework
20. First of all, the Dispute Resolution Chamber (hereinafter, the Chamber or the DRC) analysed
whether it was competent to deal with the case at hand. In this respect, it took note that
the present matter was presented to FIFA on 24 September 2025 and submitted for
decision on 6 November 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 Chamber 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 DRC is competent to deal with the matter at stake, which concerns an
employment-related dispute with an international dimension between a North
Macedonian player and a Romanian club.
22. At this point, the Chamber noted that the Club had requested a suspension of the present
proceedings, citing the existence of ongoing insolvency proceedings in its local jurisdiction.
23. While the Chamber recognized that the initiation of insolvency proceedings may have
implications for the enforcement of financial decisions, the Chamber also established that
these proceedings do not, in and of themselves, preclude FIFA’s jurisdiction to adjudicate
the matter or the admissibility of the claim. In this regard, the Chamber found it particularly
relevant that the Club remains affiliated with its national association, the FRF, and
continued to actively participate in competitions organized under its auspices.
24. Accordingly, the Chamber ruled that the Club’s request to pause the proceedings based on
insolvency lacked regulatory basis and must be rejected. According to the Chamber, the
matter shall proceed in accordance with FIFA’s regulatory framework, without prejudice to
any future considerations regarding enforcement.
25. Subsequently, the Chamber analysed which regulations should be applicable as to the
substance of the matter. In this respect, it 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. Burden of proof
26. The Chamber 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
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REF. FPSD-21004
an alleged fact shall carry the respective burden of proof. Likewise, the Chamber stressed
the wording of art. 13 par. 4 of the Procedural Rules, pursuant to which it may consider
evidence not filed by the Parties, including without limitation the evidence generated by or
within the Transfer Matching System (TMS).
c. Merits of the dispute
27. Having established the competence and the applicable regulations, the Chamber entered
into the merits of the dispute. In this respect, the Chamber started by acknowledging all
the above-mentioned facts as well as the arguments and the documentation on file.
However, the Chamber emphasised that in the following considerations it will refer only to
the facts, arguments and documentary evidence, which it considered pertinent for
assessing the matter at hand.
i. Main legal discussion and considerations
28. The Chamber then moved to the substance of the matter, and noted that it concerns a
claim filed by the Player against the Club for outstanding amounts arising from the
Termination Agreement concluded between the Parties on 10 December 2024, namely
RON 67,325 net.
29. In this context, the Chamber acknowledged that its task was to determine, based on the
evidence presented by the Parties, whether the claimed amounts had in fact remained
unpaid by the Club and, if so, whether the latter had a valid justification for not having
complied with its financial obligations.
30. The Chamber first noted that in the case at hand the Club bore the burden of proving that
it indeed complied with the financial terms of the Termination Agreement concluded
between the Parties.
31. However, the Chamber noted that the Club did not contest that the payments claimed were
outstanding and failed to provide any evidence of compliance with the aforementioned
financial terms.
32. Consequently, and in accordance with the general legal principle of pacta sunt servanda,
the Chamber decided that the Club is liable to pay the Player the amounts claimed as
outstanding under the Termination Agreement, totalling RON 67,325 net.
33. In addition, taking into consideration the Player’s request, the Termination Agreement, and
the constant practice of the Football Tribunal in this regard, the DRC decided to award the
Player interest at the rate of 5% per annum on the outstanding amounts as from the day
following the relevant due dates, as follows:
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REF. FPSD-21004
o Over the amount of RON 32,675 net, representing the unpaid balance of the first
instalment under the Termination Agreement, from 1 February 2025;
o Over the amount of RON 17,325 net, representing the second instalment under the
Termination Agreement, from 1 March 2025; and
o Over the amount of RON 17,325 net, representing the third instalment under the
Termination Agreement, from 1 May 2025.
34. The Chamber further noted that the Player requested that, in addition to the
aforementioned amounts, the Club also pay:
“(…) all relevant taxes, state contributions and surcharges on top of the above mentioned
net amounts, and to provide the Player with the corresponding tax certificates concerning
the payment of all the above specified net amounts alongside all relevant taxes, state
contributions and surcharges on top of the above mentioned net amounts”.
35. In this respect, the Chamber first determined that the claim regarding taxes is premature,
as no tax liabilities have been incurred by the Player, and therefore any ruling on the
alleged taxes is premature at this point.
36. The Chamber clarified that, without entering into the merits concerning taxes, the Player
needs to incur the cost and suffer the harm before he can effectively seek relief before FIFA
(cf., DRC Decision of 22 April 2024, Neres Campos).
37. Lastly, the Chamber decided to reject the Player’s claim regarding tax certificates in the
absence of a contractual basis in this regard.
ii. Art. 12bis of the Regulations
38. The Chamber then referred to art.12bis par. 2 of the Regulations, which stipulates that any
club found to have delayed a due payment for more than 30 days without a prima facie
contractual basis may be sanctioned, in accordance with art. 12bis par. 4 of the Regulations.
39. To this end, the Chamber confirmed that the Player put the Club in default of payment of
the amounts sought, which had fallen due for more than 30 days, and granted the Club
with at least 10 days to cure such breach of contract.
40. Accordingly, the Chamber also confirmed that the Club had delayed a due payment without
a prima facie contractual basis. It followed that the criteria enshrined in art. 12bis of the
Regulations were met in the case at hand.
41. The Chamber further established that, by virtue of art. 12bis par. 4 of the Regulations the
Chamber has competence to impose sanctions on the Club. The Chamber also highlighted
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REF. FPSD-21004
that a repeated offence will be considered as an aggravating circumstance and lead to
more severe penalty, in accordance with art. 12bis par. 6 of the Regulations.
42. On account of the above, and bearing in mind that the Club is a repeat offender, the
Chamber decided to impose a fine of USD 3,500 on the Club, in accordance with art. 12bis
par. 4 lit. c) of the Regulations.
iii. Compliance with monetary decisions
43. Finally, taking into account the applicable Regulations, the Chamber referred to art. 24 par.
1 and 2 of the Regulations, which stipulate that, with its decision, the pertinent FIFA
deciding body shall also rule on the consequences deriving from the failure of the
concerned party to pay the relevant amounts of outstanding remuneration and/or
compensation in due time.
44. In this regard, the DRC highlighted that, against clubs, the consequence of the failure to
pay the relevant amounts in due time shall consist of a ban from registering any new
players, either nationally or internationally, up until the due amounts are paid. The overall
maximum duration of the registration ban shall be of up to three entire and consecutive
registration periods.
45. The Chamber further recalled that art. 24 par. 3 lit b) of the Regulations establishes:
“Such consequences may be excluded where the Football Tribunal has:
[…]
b) been informed that the debtor club was subject to an insolvency-related event pursuant
to the relevant national law and is legally unable to comply with an order.”
46. In view of the foregoing, the Chamber considered that two cumulative conditions should
be satisfied for a debtor club to benefit from the exemption provided under art. 24 par. 3
of the Regulations, namely: (i) the debtor club must be subject to an insolvency-related
event under the applicable national legislation; and (ii) it must be legally prevented from
complying with the relevant payment order.
47. In this context, the Chamber carefully examined the documentation submitted by the Club,
which includes: (i) a copy of the decision issued by the competent Romanian court initiating
insolvency proceedings against the Club; (ii) evidence of notification of said proceedings to
the Player; and (iii) references to the Romanian Law no. 85/2014, seemingly governing
insolvency matters.
48. The Chamber then noted that the Club had successfully demonstrated the initiation of
insolvency proceedings in Romania, thereby satisfying the first condition under art. 24 par.
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REF. FPSD-21004
3 of the Regulations. However, the DRC considered that the second condition —i.e., the
legal impossibility to comply with the payment order— remained unfulfilled.
49. Specifically, the Chamber pointed out that the decision of the Romanian court confirmed
the opening of general insolvency proceedings and instructed the Club to undertake
further steps, including the convening of a creditors’ assembly. However, the DRC found
no indication that this decision contained any express provision prohibiting the Club from
making payments and the Chamber was also unconvinced that this interpretation was
unconditional vis-à-vis Romanian national law. In the absence of a clear legal impediment,
the Chamber found that it could not be concluded that the Club was legally barred from
fulfilling its financial obligations. On the contrary, the Chamber found it telling that, based
on the information available in TMS, the Club was seemingly actively engaged in footballrelated operations, which further undermines the assertion that it was unable to make
payments due to insolvency.
50. Furthermore, the Chamber emphasized that the Club had failed to provide any evidence
indicating that either the judicial administrator or the competent court had issued an
enforceable order explicitly prohibiting payment of the debt in question. In the absence of
such evidence and considering the international employment-related nature of the credit,
the Chamber decided that the Club failed to demonstrate that it was legally incapable of
complying with the payment order as required under art. 24 par. 3 of the Regulations.
51. Therefore, bearing in mind the above, the DRC decided that the Club must pay the full
amount due (including all applicable interest) to the Player within 45 days of notification of
the decision, failing which, at the request of the Player, a ban from registering any new
players, either nationally or internationally, for the maximum duration of three entire and
consecutive registration periods shall become immediately effective on the Club in
accordance with art. 24 par. 2, 4, and 7 of the Regulations.
52. The Club shall make full payment (including all applicable interest) to the bank account
provided by the Player in the Bank Account Registration Form, which is attached to the
present decision.
53. The DRC recalled that the above-mentioned ban will be lifted immediately and prior to its
complete serving upon payment of the due amounts, in accordance with art. 24 par. 8 of
the Regulations.
d. Costs
54. The Chamber 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 Chamber decided that no procedural costs were to be
imposed on the Parties.
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REF. FPSD-21004
55. Likewise, and for the sake of completeness, the Chamber recalled the contents of art. 25
par. 8 of the Procedural Rules and decided that no procedural compensation shall be
awarded in these proceedings.
56. Lastly, the DRC concluded its deliberations by rejecting any other requests for relief made
by any of the Parties.
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REF. FPSD-21004
IV. Decision of the Dispute Resolution Chamber
1.
The claim of the Claimant, Todor Todoroski, is partially accepted.
2.
The Respondent, ACSM Politehnica Iași, must pay to the Claimant the following amount(s):
o RON 67,325 net as outstanding amount plus 5% interest per annum as follows:
- 5% interest p.a. over the amount of RON 32,675 net as from 1 February 2025 until the
date of effective payment;
- 5% interest p.a. over the amount of RON 17,325 net as from 1 March 2025 until the
date of effective payment; and
- 5% interest p.a. over the amount of RON 17,325 net as from 1 May 2025 until the date
of effective payment.
3.
The claim regarding taxes is premature.
4.
Any further claims of the Claimant are rejected.
5.
A fine in the amount of USD 3,500 is imposed on the Respondent, which must be paid to
FIFA within 30 days of notification of this decision. Such fine must be paid to the
following bank account with a clear reference to the case FPSD-21004:
UBS Zurich
Account number 230-366677.61N (FIFA Players’ Status)
Clearing number 230
IBAN: CH12 0023 0230 3666 7761 N
SWIFT: UBSWCHZH80A
6.
Full payment (including all applicable interest) shall be made to the bank account indicated
in the enclosed Bank Account Registration Form.
7.
Pursuant to art. 24 of the Regulations on the Status and Transfer of Players, if full payment
(including all applicable interest) is not made within 45 days of notification of this decision,
the following consequences shall apply:
1. The Respondent shall be banned from registering any new players, either nationally or
internationally, up until the due amount is paid. The maximum duration of the ban shall
be of up to three entire and consecutive registration periods.
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REF. FPSD-21004
2. The present matter shall be submitted, upon request, to the FIFA Disciplinary Committee
in the event that full payment (including all applicable interest) is still not made by the
end of the three entire and consecutive registration periods.
8.
The consequences shall only be enforced at the request of the Claimant in accordance
with art. 24 par. 7 and 8 and art. 25 of the Regulations on the Status and Transfer of Players.
9.
This decision is rendered without costs.
For the Football Tribunal:
Emilio García Silvero
Chief Legal & Compliance Officer
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REF. FPSD-21004
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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