Labour Disputes
Texto da decisão
REF. FPSD-22294
Decision of the
Dispute Resolution Chamber
passed on 2 April 2026
regarding an employment-related dispute concerning the player
Stylianos Kitsiou
BY:
Stella MARIS JUNCOS (Argentina)
CLAIMANT:
Stylianos Kitsiou, Greece
Represented by Konstantinos Zemberis
RESPONDENT
MKE Ankaragücü SK, Türkiye
pg. 2
REF. FPSD-22294
I. Facts of the case
1.
On 27 June 2023, the Greek player Stylianos Kitsiou (hereinafter, the Player or the Claimant)
and the Turkish club MKE Ankaragücü SK (hereinafter, the Club or the Respondent)
concluded an employment contract (hereinafter, the Contract) valid as from 27 June 2023
until 30 June 2024, extendable for the 2024-2025 season.
2.
On 11 February 2025, the Player and the Club (hereinafter, jointly referred to as the Parties)
concluded the so-called “Mutual Termination Agreement” (hereinafter, the Termination
Agreement), by which they mutually agreed to terminate the Contract.
3.
The Termination Agreement provides, inter alia:
“2.4. As a consequence of this mutual termination, the parties agreed on the belowmentioned conditions:
2.5. The Club hereby accepts to pay 232.500 Euros net unpaid receivables and 60.000 Euros
net as a compensation for early termination of the employment relationship. In other words,
except the Club’s liability to pay the Player’s income tax, only a total of 292.500 Euros net
including the Player’s receivables until termination date and compensation for the
termination will be paid on 31.03.2025.
(…)
2.7. Except for the amount stated above (a total of 292.500 Euros) and the Club’s liability to
pay the Player’s income tax (from 27.06.2023 to 30.06.2025), the Parties do not have any
rights or receivables from each other. The player confirms and undertakes that he is not
going to claim anything”.
4.
On 4 March 2025, the Player submitted his annual income tax declaration for the 2024
fiscal year. According to the declaration, the Player was liable to pay TRY 6,509,293.94 in
income tax by 31 March 2025.
5.
On 17 March 2025, the Player sent his income tax declaration to the Club and requested
that the Club pay the aforementioned amount to the Turkish tax authorities.
6.
On 14 April 2025, the Player again requested that the Club pay, inter alia, the amount of
TRY 6,509,293.94 to the Turkish tax authorities within five days.
7.
On 11 July 2025, the Player paid TRY 3,713,935.80 to the Turkish tax authorities, of which
TRY 458,952.63 corresponded to default interest.
8.
On 18 September 2025, the Player made a second payment of TRY 3,488,621.15 to the
Turkish tax authorities, of which TRY 234,310.38 corresponded to default interest.
pg. 3
REF. FPSD-22294
9.
On 17 October 2025, the Player put the Club in default, granting it a deadline of 10 days to
reimburse the total amount of TRY 7,202,556.95 that he had paid to the Turkish tax
authorities.
II. Proceedings before FIFA
10. On 12 December 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, in accordance with the Termination Agreement, the
Club undertook to pay his income tax arising from the employment relationship between
the Parties, specifically for the income earned between 27 June 2023 and 30 June 2025.
12. The Player stated that the Club failed to pay his income tax to the Turkish tax authorities
by the requested deadline of 31 March 2025, despite having been duly notified on several
occasions. As a result, he had no choice but to personally pay the amount of
TRY 6,509,293.94, in addition to the default interest that accrued due to the Club’s failure
to fulfil its obligation. In total, he paid TRY 7,202,556.95, through two instalments made on
11 July 2025 and 18 September 2025, in the amounts of TRY 3,713,935.80 and
TRY 3,488,621.15, respectively.
13. Furthermore, the Player argued that, in order to make the aforementioned payments, he
had to exchange Euros into Turkish liras. For the first payment, he exchanged EUR 79,900
and received TRY 3,715,350; for the second payment, he exchanged EUR 71,860 and
received TRY 3,490,000. Consequently, the Player submitted that the total cost of paying
the income tax amounted to EUR 151,760. He therefore contended that he should be
reimbursed this amount to ensure that he is compensated accurately and to avoid the
impact of the continuous devaluation of the Turkish lira.
14. On this basis, the Player requested the following relief:
“In view of the above, the Claimant respectfully requests the DRC of the FIFA Football
Tribunal:
1. To rule that the Respondent shall pay the Claimant (as reimbursement for the incurred
costs for the payment of the income tax and surcharges) the total amount of 151,760
(one hundred fifty-one thousand seven hundred sixty) euros together with legal interest
amounting to 5% per annum, calculated as follows: i) for the amount of 79,900 euros
(corresponding to the paid amount of 3,713,935.80 TRY) as of 12 July 2025 and until the
date of effective payment and ii) for the amount of 71,860 euros (corresponding to the
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REF. FPSD-22294
paid amount of 3,488,621.15 TRY) as of 19 September 2025 and until the date of effective
payment;
2. To rule that in the event that the Respondent fails to pay the awarded amounts within 45
days, a ban from registering any new players either nationally or internationally shall be
imposed on the Respondent which shall be lifted only upon full payment of the awarded
amounts.
Subsidiarily and only for the event that the above is rejected:
1. To rule that the Respondent shall pay the Claimant (as reimbursement for the incurred
costs for the payment of the income tax and surcharges) the amount of 7,202,556.95 TRY
(seven million two hundred two thousand five hundred fifty-six Turkish Liras and ninetyfive kuruş) together with legal interest amounting to 5% per annum, calculated as follows:
i) for the amount of 3,713,935.80 TRY as of 12 July 2025 and until the date of effective
payment and ii) for the amount of 3,488,621.15 TRY as of 19 September 2025 and until
the date of effective payment;
2. To rule that in the event that the Respondent fails to pay the awarded amounts within 45
days, a ban from registering any new players either nationally or internationally shall be
imposed on the Respondent which shall be lifted only upon full payment of the awarded
amounts”.
b. Reply of the Respondent
15. On 15 January 2026, the FIFA general secretariat notified the claimant to the Club and
granted it a time limit until 4 February 2026 to provide its position on the claim.
16. On 4 February 2026, the Club requested an extension of ten days to provide its position on
the claim.
17. On 10 February, the FIFA general secretariat granted the Club an extension until 13
February 2026.
18. Despite being granted an additional time limit to provide its position on the Claim, the Club
failed to submit any further correspondence.
pg. 5
REF. FPSD-22294
III. Considerations of the Dispute Resolution Chamber
a. Competence and applicable legal framework
19. First of all, the Single Judge of the Dispute Resolution Chamber 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 12 December 2025 and submitted for decision on 2 April
2026. Taking into account the wording of arts. 32 and 35 of the January 2026 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.
20. 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
a Greek player and a Turkish club.
21. 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
22. 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
23. 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.
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REF. FPSD-22294
i. Main legal discussion and considerations
24. 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 seeking reimbursement of income tax amounts
paid to the Turkish tax authorities.
25. The Single Judge noted that, on the one hand, the Player requested the payment of
EUR 151,760, or alternatively TRY 7,202,556.95, corresponding to the income tax he was
required to pay for the 2024 fiscal year. The Player maintained that he is entitled to
reimbursement of the entire amount actually paid, including the default interest incurred,
as such interest resulted directly from the Club’s failure to comply with its contractual
obligation.
26. The Single Judge further observed that the Club failed to submit any response to the claim,
despite having been duly invited to do so and despite having been granted an extension of
the initial time limit. Consequently, the Single Judge determined that the decision will be
made based on the arguments and evidence on file, namely, those submitted by the Player
(cf. art. 21 par. 1 of the Procedural Rules).
27. Against this background, the Single Judge identified that her task was to determine whether
the Player is entitled to reimbursement of the income tax paid and, if so, in what amount
and currency.
28. At the outset, the Single Judge noted that it was undisputed that, on 11 February 2025, the
Parties signed a Termination Agreement by which they mutually agreed to terminate their
employment relationship. The Single Judge observed that it was equally undisputed that
the Termination Agreement contains the following relevant provisions:
“2.4. As a consequence of this mutual termination, the parties agreed on the belowmentioned conditions:
2.5. The Club hereby accepts to pay 232.500 Euros net unpaid receivables and 60.000 Euros
net as a compensation for early termination of the employment relationship. In other words,
except the Club’s liability to pay the Player’s income tax, only a total of 292.500 Euros net
including the Player’s receivables until termination date and compensation for the
termination will be paid on 31.03.2025.
(…)
2.7. Except for the amount stated above (a total of 292.500 Euros) and the Club’s liability to
pay the Player’s income tax (from 27.06.2023 to 30.06.2025), the Parties do not have any
rights or receivables from each other. The player confirms and undertakes that he is not
going to claim anything”.
pg. 7
REF. FPSD-22294
29. Following a careful analysis of these clauses, the Single Judge observed that the Parties
clearly and unequivocally agreed that the Club would bear the Player’s income tax liability
for the period from 27 June 2023 until 30 June 2025. Accordingly, the Single Judge
concluded that the Club was contractually obliged to bear the Player’s income tax relating
to the 2024 fiscal year, as asserted by the Player and not contested by the Club.
30. The Single Judge further observed that the evidence submitted by the Player shows that he
was assessed TRY 6,509,293.94 in income tax for the 2024 fiscal year, payable no later than
31 March 2025.
31. Furthermore, the Single Judge observed that the Player personally discharged this tax
liability by making two payments, amounting to TRY 7,202,556.95, namely:
o TRY 3,713,935.80 paid on 11 July 2025, including TRY 458,952.63 in default interest;
and
o TRY 3,488,621.15 paid on 18 September 2025, including TRY 234,310.38 in default
interest.
32. In addition, the Single Judge noted that the Player provided the Club with his income tax
declaration on 17 March 2025, expressly requesting the Club to comply with its contractual
obligation, a request that was subsequently reiterated on 14 April 2025
33. In light of the foregoing, and considering that (i) the Club expressly undertook to pay the
Player’s income tax for the relevant period, (ii) the Player duly notified the Club of the
assessed tax liability on two separate occasions, and (iii) the Club nonetheless failed to
effect payment by the statutory deadline, the Single Judge found that the Player cannot be
held responsible for the accrual of default interest imposed by the tax authorities.
34. Consequently, the Single Judge determined that the Player is entitled to reimbursement of
the entire amount he was compelled to pay, namely TRY 7,202,556.95, comprising both the
principal tax amount and the default interest accrued as a direct consequence of the Club’s
non-compliance.
35. Having established this, the Single Judge addressed the Player’s request to be reimbursed
the tax amount in Euros, namely EUR 151,760, arguing that (i) he had to convert Euros into
Turkish liras to pay the taxes and (ii) the Turkish lira had significantly devalued.
36. The Single Judge found that these arguments could not be upheld. In this respect, the Single
Judge emphasised that the Player’s tax liability arose exclusively in Turkish lira and that the
Player discharged that liability by making payments in Turkish lira. Accordingly, the financial
loss suffered by the Player materialised in Turkish lira. The Single Judge added that the
purpose of reimbursement is to restore the injured party to the position it would have
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REF. FPSD-22294
occupied had the contractual obligation been timely fulfilled, not to compensate for
currency exchange risks linked to the Player’s personal financial arrangements.
37. Moreover, the Single Judge observed that the Termination Agreement does not contain any
provision providing for the conversion of the Club’s tax payment obligation in Euros. On
this basis, the Single Judge concluded that reimbursement must take place in the same
currency in which the tax liability was incurred and paid.
38. Accordingly, the Single Judge decided that the Club is liable to reimburse the Player the
amount of TRY 7,202,556.95 in respect of income tax for the 2024 fiscal year.
39. Finally, taking into account the Player’s request and the constant practice of the Football
Tribunal in this respect, the Single Judge decided to award the Player interest at a rate of
5% per annum on the amounts paid by the Player as from the day following each payment
until the date of effective payment, as follows:
o On the amount of TRY 3,713,935.80, as from 12 July 2025 until the date of
effective payment; and
o On the amount of TRY 3,488,621.15, as from 19 September 2025 until the date of
effective payment.
ii. Art. 12bis of the Regulations
40. The Single Judge 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.
41. To this end, the Single Judge noted that, on 11 July and 18 September 2024, the Player made
two payments to the Turkish tax authorities. The Single Judge further confirmed that, on
17 October 2025, the Player put the Club in default of payment of the amounts sought and
granted the Club with at least 10 days to cure such breach of contract.
42. In this respect, the Single Judge confirmed that the first instalment paid by the Player had
been due for more than 30 days.
43. Accordingly, the Single Judge 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 with respect to the aforementioned first
payment.
44. The Single Judge further established that, by virtue of art. 12bis par. 4 of the Regulations
she has competence to impose sanctions on the Club. The Single Judge also highlighted
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REF. FPSD-22294
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.
45. On account of the above, and bearing in mind that this is the eighth offense by the Club
within the last two years, the Single Judge decided to impose a fine of USD 35,000 on the
Club in accordance with art. 12bis par. 4 lit. c) of the Regulations.
iii. Compliance with monetary decisions
46. In continuation, and 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. In this regard, he highlighted that, against clubs, the
consequence of the failure to pay the relevant amounts in due time shall consist, in
principle, of a ban from registering new players, either nationally or internationally, up until
the due amounts are paid.
47. Notwithstanding the above, the Single Judge wished to remark that in accordance with art.
24 par. 3 lit. a) of the Regulations, the aforementioned consequences may be excluded
where the pertinent FIFA deciding body has already imposed on the same party a sporting
sanction on the basis of art. 12bis, 17 or 18quarter of the Regulations.
48. In this respect, the Single Judge recalled that by means of a decision of the Football Tribunal
passed on 29 October 2025 and notified on 10 November 2025, a transfer ban has been
imposed on the Respondent pursuant to art. 17 par. 4 of the Regulations, namely in the
case FPSD-19726.
49. Accordingly, the Single Judge established that in casu art. 24 par. 2 of the Regulations shall
not apply, insofar as in case the Respondent fails to comply with the decision at hand, the
application of a further ban from registering any new players on top of the one already
being served by the Respondent would be moot and against the spirit of the Regulations,
in particular the enforcement mechanism established under art. 24 of the Regulations.
50. In view of the above, the Single Judge decided that if the aforementioned sum plus interest
is not paid within 30 days of notification of this decision, the present matter shall be
submitted, upon request of the Claimant, to the FIFA Disciplinary Committee for its
consideration and a formal decision.
51. 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.
pg. 10
REF. FPSD-22294
d. Costs
52. 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.
53. 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.
54. Lastly, the Single Judge concluded her deliberations by rejecting any other requests for
relief made by any of the Parties.
pg. 11
REF. FPSD-22294
IV. Decision of the Dispute Resolution Chamber
1.
The claim of the Claimant, Stylianos Kitsiou, is partially accepted.
2.
The Respondent, MKE Ankaragücü, must pay to the Claimant TRY 7,202,556.95 as
reimbursement plus 5% interest per annum as follows:
o 5% interest p.a. over the amount of TRY 3,713,935.80 as from 12 July 2025 until the date
of effective payment; and
o 5% interest p.a. over the amount of TRY 3,488,621.15 as from 19 September 2025 until
the date of effective payment.
3.
Any further claims of the Claimant are rejected.
4.
A fine in the amount of USD 35,000 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-22294:
UBS Zurich
Account number 230-366677.61N (FIFA Players’ Status)
Clearing number 230
IBAN: CH12 0023 0230 3666 7761 N
SWIFT: UBSWCHZH80A
5.
Full payment (including all applicable interest) shall be made to the bank account indicated
in the enclosed Bank Account Registration Form.
6.
If full payment (including all applicable interest) is not made within 30 days of notification
of this decision, the present matter shall be submitted, upon request of the Claimant, to
the FIFA Disciplinary Committee.
7.
This decision is rendered without costs.
For the Football Tribunal:
Emilio García Silvero
Chief Legal & Compliance Officer
pg. 12
REF. FPSD-22294
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
pg. 13