Acórdão do FIFA
Processo Koszta_2025-02-06

Data
06/02/2025

DRC Overdue Payables


Texto da decisão

REF. FPSD-15961

Decision of the
Dispute Resolution Chamber
passed on 6 February 2025
regarding an employment-related dispute concerning the player Mark Koszta

BY:
Jon NEWMAN (USA)

CLAIMANT:
Mark Koszta, Hungary
Represented by Go 4 Sports Ag

RESPONDENT:
Maccabi Reine, Israel

pg. 2

REF. FPSD-15961

I. Facts of the case
1.

On 31 January 2023, the Hungarian player, Márk Koszta (hereinafter: the Player or the
Claimant), and the Israeli club, Maccabi Reine (hereinafter: the Club or the Respondent)
entered into an employment contract (hereinafter: the Contract) valid until 31 May 2023,
and included an automatic extension valid for the 2023/2024 season as long as the
Respondent was not relegated to the second division at the end of the 2022/2023 season.

2.

Pursuant to the art. “6. The payment” of the Contract:
“6. The payment
In return for the Player’s fulfilling all of his obligations as set out in this Agreement, the
Club undertakes, during the period of this Agreement, to pay the player the following
payments:
(…)
B 4 Total monthly wage payments (including convalescence pay that is due to the Player
under the Extension Order) in amount of
It must be mentioned on the pay slip that the wage includes convalescence pay.
In the event that the amounts of the convalescence pay pursuant to the Extension Order
are revised, the abovementioned total monthly wage will be updated accordingly, in
relation to part of the total monthly wage which reflects the convalescence pay included
in the wage.”

3.

Pursuant to the art. “9. Supplementary provisions” of the Contract:
“9. Supplementary provisions:
In addition to all of the provisions set out above, the parties have agreed as follows:
1. The payment made as remuneration on the basis of art. 6 shall be made in NIS, but in
any case, can not be lower than the amounts specified below. In case of the difference
between the payment and the calculation of the net amounts in EUR (especially for any
tax reasons, ie. any additional tax to pay or payments specified in Appendix A) in the
amount of 1000 EUR or higher for the following 4 months, any of the Party is obliged to
pay the difference. The remuneration cannot be lower than:
a. 20 000 EUR net per month as basic remuneration
The exchange rate of EUR/NIS has to be done on the date 31/1/23 the day of signing the
Agreement that he is 3.75 nis for every euro. In case of the difference between the
payment and the calculation of the net amounts in EUR with the comparison to NIS

pg. 3

REF. FPSD-15961

exchange rate from the day of payment in the amount of 1000 EUR or higher for the
following 4 months, any of the Party is obliged to pay the difference.”
4.

On 27 June 2024, the Claimant put the Respondent in default and demanded the payment
of EUR 68,727.74, within 10 days.

5.

On 3 July 2024, the Respondent acknowledged receipt of the notification and informed the
Claimant that a response would be provided shortly.

6.

On 21 July 2024, following a series of email exchanges, the Respondent indicated that,
considering that the Claimant did not demonstrate interest in reducing the amounts
requested, the Respondent did not see the possibility of an amicable resolution.

7.

On 23 July 2024, after being questioned over a possible proposal from the Respondent, the
Respondent's representative indicated that he would consult the Club's president to
resolve the issue.

II. Proceedings before FIFA
8.

On 9 September 2024, the Claimant filed the claim at hand before FIFA. A summary of the
parties’ position is detailed below.
a. Position of the Claimant

9.

According to the Claimant, the Club failed to pay him salaries amounting to EUR 68,694.16.

10. The requests for relief of the Claimant were the following:
“For the facts and legal arguments developed above and documented by the Claimant,
the FIFA DRC is respectfully requested:
a) To condemn the Respondent to pay the remaining debt for salaries towards the
Claimant, according to the «Contract», as follows:
#

Description

Due date

Salary

Paid

Difference

Due amounts

i)

Salary February '23

28.02.2023

€ 20'000

€ 19'558.00

€ 442.00

€ 442.00

ii)

Salary March '23

31.03.2023

€ 20'000

€ 18'782.00

€ 1'218.00

€ 1'218.00

iii)

Salary April '23

30.04.2023

€ 20'000

€ 18'717.00

€ 1'283.00

€ 1'283.00

iv)

Salary May '23

31.05.2023

€ 20'000

€ 18'391.00

€ 1'609.00

€ 1'609.00

v)

Salary August '23

31.08.2023

€ 20'000

€ 17'023.00

€ 2'977.00

€ 2'977.00

vi)

Salary September '23

30.09.2023

€ 20'000

€ 13'588.87

€ 6’411.13

€ 6’411.13

pg. 4

REF. FPSD-15961

Vii)

Salary October '23

31.10.2023

€ 20'000

€ 12’826.10

€ 7’173.90

€ 7’173.90

viii)

Salary November '23

30.11.2023

€ 20'000

€ 17'820.33

€ 2'179.67

€ 2'179.67

ix)

Salary December '23

31.12.2023

€ 20'000

€ 18'402.77

€ 1’597.23

€ 1’597.23

x)

Salary January '24

31.01.2024

€ 20'000

€ 18'623.70

€ 1'376.30

€ 1'376.30

xi)

Salary February '24

29.02.2024

€ 20'000

€ 19’082.15

€ 917.85

€ 917.85

xii)

Salary March '24

31.03.2024

€ 20'000

€ 18'490.92

€ 1'509.08

€ 1'509.08

xiii)

Salary April '24

30.04.2024

€ 20'000

€0

€ 20'000.00

€ 20'000.00

xiv)

Salary May '24

31.05.2024

€ 20'000

€0

€ 20'000.00

€ 20'000.00

Total due amount per 9 September 2024

€ 68’694.16

b) 5 % interest rate p.a. is applicable for the due amounts, from the due dates until the
day of effective payment, according to the «Contract», under i) – xiv) and Swiss law CO.
(Contract & Swiss law CO, art. 104 & art. 339 para. 1.)
c) To consider disciplinary sanctions on the Respondent as a penalty fee and a transfer
ban. (FIFA RSTP, art. 12bis, para. 4.)”
b. Position of the Respondent
11. Despite being invited to do so, the Respondent did not submit a reply to the claim lodged
by the Claimant within the stipulated deadline, i.e., 1 October 2024.
12. Nonetheless, on 19 November 2024 and past the closure of the submission phase, the
Respondent clarified that its response was not submitted within the stipulated deadline
due to the fact that: “Email address associated with the legal portal account belongs to an
employee who was on leave for medical reasons”. The Respondent also requested leave to
file a response.
c. Correspondence from the FIFA general secretariat on the Respondent’s
comments
13. On 10 January 2025, the FIFA general secretariat acknowledged receipt of the Respondent’s
correspondence from 19 November 2024 and informed the parties that, in view of art. 11
par. 4 of the Procedural Rules, submissions and evidence filed outside the relevant time
limit shall be disregarded.
14. Furthermore, in accordance with art. 10 par. 3 of the Procedural Rules Governing the
Football Tribunal:
“Parties must review TMS and the Legal Portal at least once per day for any
communications from FIFA. Parties are responsible for any procedural disadvantages
that may arise due to a failure to properly undertake such review. The contact details
indicated in TMS are binding on the party that provided them.”

pg. 5

REF. FPSD-15961

15. As such, the FIFA general secretariat informed the Respondent that the submission phase
had been closed and no further submissions would be accepted.

pg. 6

REF. FPSD-15961

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 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 9 September 2024 and submitted
for decision on 6 February 2025. Taking into account the wording of art. 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.
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 (January 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 Hungarian player
and a Israeli club.
18. 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 on the Status and Transfer of Players (January 2025 edition), the January
2025 edition of said regulations (hereinafter: the Regulations) is applicable to the matter at
hand as to the substance.
b. Burden of proof
19. The Single Judge then 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).
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 he will refer only to the facts, arguments and documentary evidence, which
he considered pertinent for assessing the matter at hand.

pg. 7

REF. FPSD-15961

i. Main legal discussion and considerations
21. The Single Judge then moved to the substance of the matter and took note of the fact that
this is a claim of a player against a club for outstanding remuneration.
22. In this regard, the Single Judge recalled that, according to the Claimant, the Respondent
failed to pay him salaries amounting to EUR 68,694.16.
23. Since the Respondent did not provide its position on the claim, and according to the longstanding jurisprudence of the Football Tribunal, it must be considered that it renounced its
right to defence. Consequently, the decision shall be taken based on the documentation
already in the file (i.e., the statements and documents presented by the Claimant).
24. In this context, the Single Judge acknowledged that his task was to determine whether the
Club owes a debt to the Player. To this end, the Single Judge first acknowledged that,
according to the information in the file, the extension condition of the Contract was duly
triggered, as the Respondent was not relegated to a lower division at the end of the
2022/2023 season. Therefore, and the employment relationship between the parties was
extended until the end of the 2023/2024 season.
25. Second, the Single Judge noted that, pursuant to Articles 6 and 9 of the Contract, the
Claimant was entitled to a minimum monthly salary of EUR 20,000, regardless of any
exchange rate fluctuations due to a payment in NIS. While the payment date of this monthly
salary was not expressly established in the Contract, in the Single Judge’s view, the
reference to monthly salary and the periodicity of the partial payments by the Respondent,
coupled with the standard practice of the Dispute Resolution Chamber, led the Single Judge
to conclude that the monthly salary fell due by the end of each month.
26. The Single Judge then pointed out that, in the case at hand, the Respondent bore the
burden of proving that it indeed complied with the financial terms of the Contract. In this
sense, the Respondent, having failed to reply to the claim, did not provide any evidence of
having paid the amounts claimed as outstanding by the Claimant.
27. Thus, in accordance with the general legal principle of pacta sunt servanda, which in essence
means that agreements must be respected by the parties in good faith, the Respondent is
held liable to pay the Claimant the outstanding amounts deriving from the Contract
concluded between the parties, amounting to EUR 68,694.16.
28. In addition, taking into consideration the Claimant’s request as well as the constant practice
of the Dispute Resolution Chamber in this regard, the Single Judge decided to award the
Claimant interest at the rate of 5% per annum on the outstanding amounts as from the day
following their corresponding due dates until the date of effective payment as follows:

pg. 8

REF. FPSD-15961

- 5% interest p.a. over the amount of EUR 442 as from 1 March 2023 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 1,218 of as from 1 April 2023 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 1,283 as from 1 May 2023 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 1,609 of as from 1 June 2023 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 2,977 of as from 1 September 2023 until the
date of effective payment;
- 5% interest p.a. over the amount of EUR 6,411.13 as from 1 October 2023 until the date
of effective payment;
- 5% interest p.a. over the amount of EUR 7,173.90 as from 1 November 2023 until the
date of effective payment;
- 5% interest p.a. over the amount of EUR 2,179.67 as from 1 December 2023 until the
date of effective payment;
- 5% interest p.a. over the amount of EUR 1,597.23 as from 1 January 2024 until the date
of effective payment;
- 5% interest p.a. over the amount of EUR 1,376.30 as from 1 February 2024 until the
date of effective payment;
- 5% interest p.a. over the amount of EUR 917.85 as from 1 March 2024 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 1,509.08 as from 1 April 2024 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 20,000 as from 1 May 2024 until the date of
effective payment; and
- 5% interest p.a. over the amount of EUR 20,000 as from 1 June 2024 until the date of
effective payment.
ii. Art. 12 bis of the Regulations
29. In continuation, the Single Judge 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

pg. 9

REF. FPSD-15961

without a prima facie contractual basis may be sanctioned in accordance with art. 12bis
par. 4 of the Regulations.
30. To this end, the Single Judge confirmed that the Claimant put the Respondent in default of
payment of the amounts sought and granted the Respondent a 10-day deadline to cure
such breach of contract.
31. Accordingly, the Single Judge confirmed that the Respondent had delayed multiple due
payments without a prima facie contractual basis for more than 30 days. It followed that
the criteria enshrined in art. 12bis of the Regulations was met in the case at hand.
32. The Single Judge further established that by virtue of art. 12bis par. 4 of the Regulations it
has competence to impose sanctions on the Respondent. On account of the above, the
Single Judge decided to impose a reprimand on the Club in accordance with art. 12bis par.
4 lit. b) of the Regulations.
33. Furthermore, the Single Judge highlighted that a repeated offence will be considered as an
aggravating circumstance and lead to a more severe penalty in accordance with art. 12bis
par. 6 of the Regulations.
iii. Compliance with monetary decisions
34. 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.
35. 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.
36. 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.
37. 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.

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REF. FPSD-15961

38. 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
39. 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.
40. 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.
41. Lastly, the Single Judge concluded its deliberations by rejecting any other requests for relief
made by any of the parties.

pg. 11

REF. FPSD-15961

IV. Decision of the Dispute Resolution Chamber
1.

The claim of the Claimant, Mark Koszta, is accepted.

2.

The Respondent, Maccabi Reine, must pay to the Claimant the following amount(s):

- EUR 68,694.16 as outstanding remuneration plus 5% interest p.a. as follows:
- 5% interest p.a. over the amount of EUR 442 as from 1 March 2023 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 1,218 of as from 1 April 2023 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 1,283 as from 1 May 2023 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 1,609 of as from 1 June 2023 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 2,977 of as from 1 September 2023 until the
date of effective payment;
- 5% interest p.a. over the amount of EUR 6,411.13 as from 1 October 2023 until the date
of effective payment;
- 5% interest p.a. over the amount of EUR 7,173.90 as from 1 November 2023 until the
date of effective payment;
- 5% interest p.a. over the amount of EUR 2,179.67 as from 1 December 2023 until the
date of effective payment;
- 5% interest p.a. over the amount of EUR 1,597.23 as from 1 January 2024 until the date
of effective payment;
- 5% interest p.a. over the amount of EUR 1,376.30 as from 1 February 2024 until the
date of effective payment;
- 5% interest p.a. over the amount of EUR 917.85 as from 1 March 2024 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 1,509.08 as from 1 April 2024 until the date of
effective payment;
- 5% interest p.a. over the amount of EUR 20,000 as from 1 May 2024 until the date of
effective payment; and
- 5% interest p.a. over the amount of EUR 20,000 as from 1 June 2024 until the date of
effective payment.
3.

A reprimand is imposed on the Respondent.

4.

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

pg. 12

REF. FPSD-15961

5.

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.

6.

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.

7.

This decision is rendered without costs.

For the Football Tribunal:

Emilio García Silvero
Chief Legal & Compliance Officer

pg. 13

REF. FPSD-15961

NOTE RELATED TO THE APPEAL PROCEDURE:
According to article 57 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. article 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. 14