Acórdão do FIFA
Processo FPSD-22130 KOUAKOU_2026-03-17

Data
17/03/2026

Labour Disputes


Texto da decisão

REF. FPSD-22130

Decision of the
Dispute Resolution Chamber
passed on 17 March 2026
regarding an employment-related dispute concerning the Player Ismael
Kouakou

BY:
Khadija TIMERA (Senegal)

CLAIMANT:
Ismael Kouakou, Côte d'Ivoire
Represented by Fahmi Belhadj Mohamed

RESPONDENT:
Al Shoulla, Saudi Arabia

pg. 2

REF. FPSD-22130

I. Facts of the case
1.

On 17 June 2023, the Ivoirian player, Ismael Kouakou (hereinafter: the Player or the
Claimant) and the Saudi Arabian club, Al Shoulla (hereinafter: the Club or the Respondent)
entered into an employment contract (hereinafter: the Contract) valid as from 13 July 2023
to 14 May 2024.

2.

In accordance with article 5 of the Contract, the Player was entitled to a monthly net salary
of USD 5,500 and a net signing bonus of USD 20,000 payable on 17 August 2024.

3.

On 12 October 2025, the Player placed the Club on default, demanding the payment of USD
22,000 corresponding to the outstanding salaries between December 2023 and March
2024, granting the Club a deadline of 48 hours to remedy the default.

II. Proceedings before FIFA
4.

On 27 November 2025, the Player lodged a claim before FIFA for overdue payables. A
summary of the parties’ respective positions is detailed below.
a. Claim of the Player

5.

6.

In his claim, the Player argued that the Club failed to comply with its financial obligations.
He stated that the Club did not pay him the amount of USD 22,000, broken down as follows:
-

USD 5,500 for December 2023;

-

USD 5,500 for January 2024;

-

USD 5,500 for February 2024; and

-

USD 5,500 for March 2024.

The Player submitted the following request for relief (quoted verbatim):
“In light of the above and in accordance with the FIFA Regulations on the Status and Transfer
of Players, the Player respectfully requests the FIFA Dispute Resolution Chamber to:
1. Declare and rule that the FIFA Dispute Resolution Chamber is competent to hear this
dispute between Mr. Ismael Kouakou and Al-Shoullah Club.
2. Declare and rule that the Player’s claim is well-founded, and accordingly:

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REF. FPSD-22130

Order Al-Shoullah Club to pay the Player USD 22,000 as outstanding salaries, plus annual
interest of 5%, calculated as follows :
- 5500 USD (December 2023 salary) with 5% interest as from 1 January 2024;
- 5500 USD (January 2024 salary) with 5% interest as from 1 February 2024;
- 5500 USD (February 2024 salary) with 5% interest as from 1 March 2024;
- 5500 USD (March 2024 salary) with 5% interest as from 1 April 2024.
3. Apply the disciplinary sanctions provided under Article 24bis of the RSTP in the event of
non-payment within the prescribed period, including a ban on registering new players at
national or international level.”
b. Reply of the Club
7.

In its reply, the Club rejected the Player’s position.

8.

Furthermore, the Club mentioned that it fully settled the Player’s salary in one single bank
transfer executed on 9 September 2024, in the total amount of SAR 80,109.30. In support
of said statement, the Club provided a copy of the bank statement.

9.

Based on the above, the Club requested the following relief:
“1. Reject the proposal submitted by the FIFA General Secretariat.
2. Reject the claim in its entirety.
3.Acknowledge the Respondent’s right to amend or supplement its defences and requests at
any subsequent stage of the proceedings.”
c. Replica of the Player

10. The Player affirmed that he does not dispute the amount that the Club claims to have
transferred, but firmly disputes having ever received such amount. Moreover, he
mentioned that according to the constant practice and jurisprudence of the FIFA deciding
bodies, a financial obligation is only deemed fulfilled upon the effective receipt of the
amount by the creditor, and that the burden of proof of such effective payment lies with
the debtor.

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REF. FPSD-22130

11. The Player further mentioned that the Club only provided a bank transfer receipt issued by
its own bank, which only evidences the initiation of a transfer, but does not demonstrate
that the amount was effectively credited to his bank account.
12. In support of the above, the Player submitted a bank statement issued by NSIA Banque –
Côte d’Ivoire, covering the period from 1 September 2024 to 31 October 2024, i.e. the
period during which the alleged transfer should have been received.
13. Therefore, the Player confirmed his request for relief.
d. Duplica of the Club
14. The Club indicated the following:
“The Claimant did not dispute the occurrence of the bank transfer allegedly executed in his favor,
which constitutes an implicit acknowledgment of the existence of such transfer. This implicit
admission is further reinforced by the presumption arising from the prolonged lapse of time
during which the Claimant refrained from submitting any claim or objection in this regard.
Although the Claimant denies having effectively received any amount from the Club during the
relevant period, such denial is contradicted by the bank statement itself, which demonstrates
that an amount was credited to the Claimant’s bank account originating from Al-Shoulla Club.
In addition, the Club formally challenges the evidentiary value and reliability of the submitted
bank statement, as it is incomplete and does not reflect the full transactional activity of the
Claimant’s account. It is unreasonable and implausible to assume that an individual did not use
his bank account for a continuous period of sixteen (16) days.
By way of illustration, the statement only reflects transactions between 11 September 2024 and
27 September 2024, which clearly evidences that the document does not represent a complete
bank statement. This selective and partial disclosure undermines its credibility and strongly
indicates that certain transactions and data have been omitted.”
15. The Respondent confirmed its request for relief.

III. Considerations of the Dispute Resolution Chamber
a. Competence and applicable legal framework
16. First of all, the Single Judge of the Dispute Resolution Chamber (hereinafter: the Single Judge)
analysed whether she was competent to deal with the case at hand. In this respect, she
took note that the present matter was presented to FIFA on 27 noviembre 2025 and
submitted for decision on 17 marzo 2026. Taking into account the wording of arts. 32 and
35 of the January 2026 edition of the Procedural Rules Governing the Football Tribunal

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REF. FPSD-22130

(hereinafter: the Procedural Rules), the aforementioned edition of the Procedural Rules is
applicable to the matter at hand.
17. 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 competent to deal with the matter at stake,
which concerns an employment-related dispute with an international dimension between
an Ivorian player and a Saudi Arabian club.
18. Subsequently, the Single Judge analysed which regulations should be applicable as to the
substance of the matter. In this respect, she 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
19. 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 she 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
20. 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 she will refer only to the facts, arguments and documentary evidence,
which she considered pertinent for assessing the matter at hand.
i. Main legal discussion and considerations
21. The Single Judge then moved to the substance of the matter and noted that it concerned a
claim lodged by the Player against the Club for overdue payables.
22. In this respect, the Single Judge noted that, according to the Player, he did not receive the
amount of USD 22,000, corresponding to the instalments from December 2023 until March
2024. In support of his claim, the Player submitted a bank statement issued by NSIA Banque
– Côte d’Ivoire, covering the period from 1 September 2024 to 31 October 2024.

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REF. FPSD-22130

23. On the other hand, the Club argued that it had paid the amount disputed and provided a
copy of the transfer receipt.
24. In this context, the Single Judge acknowledged that her task was to determine, based on
the evidence presented by the Parties, whether the aforementioned amount had in fact
remained unpaid by the Club.
25. The Single Judge noted that, in casu, the Club bore the burden of proving that it indeed
complied with the financial terms of the Contract concluded between the parties.
26. Having analysed the evidence submitted by both parties, the Single Judge considered first
that it is an uncontested fact that the Club initiated a payment in the amount of SAR
80,109.30 on 9 September 2024. The Club itself acknowledged issuing this payment, and
the Player did not dispute that the transaction was allegedly initiated.
27. Nevertheless, the Single Judge noted that the bank statement provided by the Player, which
covers the period from 1 September 2024 to 31 October 2024, does not show the receipt
of the amount of SAR 80,109.30. In this sense, the Single Judge considered that the Player,
in principle, has demonstrated, through primary bank documentation, the non-receipt of
the funds.
28. The Single Judge also noted that a payment from the Club was made on 11 September in
the amount of XOF 4,689,174 (approx. SAR 31,161.6). However, this payment for another
concept, and was not raised by the Club as part of the payment of the Player’s claim.
29. In addition, in its duplica, the Single Judge observed that the Club merely challenged the
Player’s evidence. However, this objection was not supported by any corroborating
documentation. In particular, the Club failed to provide:
-

a SWIFT confirmation,

-

an official bank transfer receipt showing the full transaction status,

-

a bank letter confirming execution of the transfer, or

-

any evidence demonstrating the final crediting of the funds to the Player’s account.

30. Given that the burden of proof lies with the party asserting the execution of the payment,
the Single Judge concluded that the Club’s mere contestation, unsupported by banking
evidence capable of demonstrating the completion of the transfer, is insufficient to rebut
the Player’s documented claim of non-receipt.
31. As a consequence, and in accordance with the general legal principle of pacta sunt servanda,
the Single Judge decided that the Club is liable to pay to the Player the amount of USD

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REF. FPSD-22130

22,000 as outstanding remuneration, corresponding to the instalments from December
2023 until March 2024.
32. In addition, taking into consideration the Player’s request as well as the constant practice
of the Football Tribunal in this regard, the Single Judge decided to award the Player interest
at the rate of 5% per annum on the aforementioned amount as from the day following each
respective due date until the date of effective payment.
ii. Compliance with monetary decisions
33. Finally, taking into account the applicable Regulations, the Single Judge 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.
34. In this regard, the Single Judge 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.
35. Therefore, bearing in mind the above, the Single Judge decided that the Respondent must
pay the full amount due (including all applicable interest) to the Claimant within 45 days of
notification of the decision, failing which, at the request of the Claimant, 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 Respondent in accordance with art. 24 par. 2, 4, and 7 of the Regulations.
36. The Respondent shall make full payment (including all applicable interest) to the bank
account provided by the Claimant in the Bank Account Registration Form, which is attached
to the present decision.
37. The Single Judge 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
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.

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REF. FPSD-22130

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 her deliberations by rejecting any other requests for
relief made by any of the parties.

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REF. FPSD-22130

IV. Decision of the Dispute Resolution Chamber
1.

The claim of the Claimant, Ismael Kouakou, is accepted.

2.

The Respondent, Al Shoulla, must pay to the Claimant the following amount(s):
- USD 5,500 as outstanding remuneration plus 5% interest p.a. as from 1 January 2024
until the date of effective payment;
- USD 5,500 as outstanding remuneration plus 5% interest p.a. as from 1 February 2024
until the date of effective payment;
- USD 5,500 as outstanding remuneration plus 5% interest p.a. as from 1 March 2024
until the date of effective payment;
- USD 5,500 as outstanding remuneration plus 5% interest p.a. as from 1 April 2024 until
the date of effective payment;

3.

Full payment (including all applicable interest) shall be made to the bank account indicated
in the enclosed Bank Account Registration Form.

4.

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.
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.

5.

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.

6.

This decision is rendered without costs.

For the Football Tribunal:

Emilio García Silvero
Chief Legal & Compliance Officer

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REF. FPSD-22130

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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