DRC Overdue Payables
Texto da decisão
REF. FPSD-16110
Decision of the
Dispute Resolution Chamber
passed on 17 December 2024
regarding an employment-related dispute concerning the
player Olimpiu Vasile Morutan
COMPOSITION:
Martín AULETTA (Argentina), Deputy Chairperson
André DOS SANTOS MEGALE (Brazil), Member
Jon NEWMAN (USA), Member
CLAIMANT:
Olimpiu Vasile Morutan, Romania
Represented by Riza Köklü
RESPONDENT:
MKE Ankaragücü, Türkiye
pg. 2
REF. FPSD-16110
I. Facts of the case
1.
On 20 August 2023, the Romanian player Olimpu Vasile Morutan (hereinafter, the Claimant
or the Player) and the Turkish club MKE Ankaragücü (hereinafter, the Respondent or the
Club) concluded an employment contract (hereinafter, the Contract) valid as from 20 August
2023 until 30 June 2026.
2.
Pursuant to Clause 3 of the Contract, the Club undertook to pay the Player (hereinafter,
jointly referred to as the Parties) a net remuneration of EUR 1,020,000 for the 2023/2024
season in the following instalments:
- EUR 150,000 net on 5 September 2023;
- EUR 100,000 net on 28 February 2024;
- EUR 90,000 net on 30 September 2023;
- EUR 100,000 net on 31 March 2024;
- EUR 70,000 net on 31 October 2023;
- EUR 100,000 net on 30 April 2024;
- EUR 70,000 net on 30 November 2023;
- EUR 100,000 net on 31 May 2024; and
- EUR 70,000 net on 31 December 2023;
- EUR 100,000 net on 30 June 2024.
- EUR 100,000 net on 31 January 2024;
3.
According to the “General Provisions” of the Contract:
“1. (…) All fees to be paid to the Player under this contract are net. All amounts and payments
under this contract are “net” amounts. For the sake of clarity: All taxes, also including income
taxes, arising from the contract are paid by the club additionally. The Club is liable to pay
withholding taxes and income taxes regarding these amounts immediately”.
4.
On 28 March 2024, the Player submitted an annual income tax declaration for the fiscal
year 2023 based on his income earned during his employment relationship with the Club.
Pursuant to the tax declaration, the Player was requested to pay the amount of TRY
1,624,548,26 as income tax.
5.
On 10 May 2024, the Player paid the first instalment of his tax invoice related to the year
2023 in the amount of TRY 844,793.25.
6.
On 13 May 2024, the Player paid the second instalment of his tax invoice related to the year
2023 in the amount of TRY 812,040.50.
7.
On 3 July 2024, the Player put the Club in default requesting payment of EUR 505,000 as
outstanding remuneration and TRY 1,656,833 as reimbursement of taxes under the tax
invoice. The Player granted the Club a deadline of 15 days to fulfill its contractual
obligations.
pg. 3
REF. FPSD-16110
II. Proceedings before FIFA
8.
On 18 September 2024, the Player filed the claim at hand before FIFA. A summary of the
Parties’ position is detailed below.
a. Position of the Player
9.
According to the Player, the Respondent failed to remit several monthly instalments and
also failed to reimburse the taxes paid by him, despite the terms of the Contract.
10. Based on the legal principle of pacta sunt servanda, the Player claimed being entitled to EUR
505,000 net as outstanding remuneration as follows:
- EUR 34,000 net for September 2023;
- EUR 7,000 net for October 2023;
- EUR 14,000 net for December 2023;
- EUR 50,000 net for February 2024;
- EUR 100,000 net for March 2024;
- EUR 100,000 net for April 2024;
- EUR 100,000 net for May 2024; and
- EUR 100,000 net for June 2024,
11. In addition, the Player claimed that he is entitled to receive TRY 1,656,833 as
reimbursement of taxes, of which TRY 1,624,548 corresponds to the tax invoice, and TRY
32,285 to default interest accrued for the late payment of taxes.
12. The Player requested the following relief:
“Reserving all our legal rights/the other receivables and on the basis of the facts, legal arguments
that set out above, we respectfully request the FIFA Dispute Resolution Chamber to:
1. Accept the claims of Olimpu Vasile Morutan,
2. Order the Club MKE Ankaragücü Spor Kulübü to pay in favour of the Claimant the total
overdue and outstanding of net EUR 505.000 salary and TRY 1.656.833 tax receivable, along
with the interest of 5% p.a. from the following due dates until the date of effective payment;
• Net EUR 34.000 along with interest thereon at the rate of 5% p.a. from 1 October 2023
until the date of effective payment,
• Net EUR 7.000 along with interest thereon at the rate of 5% p.a. from 1 November 2023
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REF. FPSD-16110
until the date of effective payment,
• Net EUR 14.000 along with interest thereon at the rate of 5% p.a. from 1 January 2024
until the date of effective payment,
• Net EUR 50.000 along with interest thereon at the rate of 5% p.a. from 1 March 2024
until the date of effective payment,
• Net EUR 100.000 along with interest thereon at the rate of 5% p.a. from 1 April 2024 until
the date of effective payment,
• Net EUR 100.000 along with interest thereon at the rate of 5% p.a. from 1 May 2024 until
the date of effective payment,
• Net EUR 100.000 along with interest thereon at the rate of 5% p.a. from 1 June 2024 until
the date of effective payment,
• Net EUR 100.000 along with interest thereon at the rate of 5% p.a. from 1 July 2024 until
the date of effective payment,
• Net TRY 1.656.833 along with interest thereon at the rate of 5% p.a. from 14 May 2024
until the date of effective payment.
3. Establish that the costs of the present arbitration procedure shall be borne by the
Respondent.
b. Position of the Club
13. The Club rejected the Player’s claim stating that, pursuant to the Contract, it is only liable
for paying taxes and that “The responsibility of the club does not cover the penalties or interest
amounts”.
14. The Club requested that the Player’s claim be rejected.
III. Considerations of the Dispute Resolution Chamber
a. Competence and applicable legal framework
15. 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 18 September 2024 and submitted for
decision on 17 December 2024. Taking into account the wording of art. 34 of the March
pg. 5
REF. FPSD-16110
2023 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.
16. 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 October
2024 edition of the Regulations on the Status and Transfer of Players (hereinafter, the
Regulations), the DRC is competent to deal with the matter at stake, which concerns an
employment-related dispute with an international dimension between a Romanian player
and a Turkish club.
17. 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. 26 par. 1
and 2 of the Regulations (October 2024 edition), and considering that the present claim
was lodged on 18 September 2024, the June 2024 edition of said Regulations is applicable
to the matter at hand as to the substance.
b. Burden of proof
18. 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
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
19. 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
20. The Chamber then moved to the substance of the matter, and took note of the fact it
concerned a claim by a player against a club for outstanding remuneration and
reimbursement of taxes.
21. In this respect, the DRC noted that the Player claimed being entitled to EUR 505,000 net as
outstanding remuneration, corresponding to the following monthly instalments:
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REF. FPSD-16110
- EUR 34,000 net for September 2023, due on 5 September 2023;
- EUR 7,000 net for October 2023, due on 31 October 2023;
- EUR 14,000 net for December 2023, due on 31 December 2023;
- EUR 50,000 net for February 2024, due on 28 February 2024;
- EUR 100,000 net for March 2024, due on 31 March 2024;
- EUR 100,000 net for April 2024, due on 30 April 2024;
- EUR 100,000 net for May 2024, due on 31 May 2024; and
- EUR 100,000 net for June 2024, due on 30 June 2024.
22. Furthermore, the Chamber noted that the Player also claimed to be entitled to
reimbursement of taxes in the amount of TRY 1,624,548 after having paid this amount to
the Turkish tax authorities, of which TRY 1,624,548 represented the principal amount
according to the tax invoice and TRY 32,285 represented default interest for the late
payment of the taxes.
23. The Chamber also noted that, for its part, the Club essentially denied the Player’s claim,
and argued that its responsibility to pay taxes does not cover interest or penalties.
24. In this context, the DRC acknowledged that it its task was to determine, based on the
evidence presented by the Parties, whether the claimed amounts had in fact remained
unpaid by the Respondent and, if so, whether the latter had a valid justification for not
having complied with its financial obligations.
25. 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 Contract concluded between the Parties
and, for the sake of clarity, proceeded to address the Player’s entitlement to the
outstanding remuneration and reimbursement of taxes claimed separately.
26. With regard to the outstanding remuneration, the Chamber noted that the Club limited to
reject the Player’s claim and to stating that, in accordance with the Contract, its
responsibility in relation to taxes does not cover the penalties or interest. In other words,
the Chamber found that the Club did not provide any further justification or evidence that
it had complied with the payment of the salaries claimed by the Player.
27. Therefore, and bearing in mind the legal principle of pacta sunt servanda, which in essence
means that agreements must be respected by the parties in good faith, the DRC decided
that the Club is held liable to pay the Player the outstanding remuneration deriving from
the Contract concluded between the Parties, namely, EUR 505,000 net.
pg. 7
REF. FPSD-16110
28. With respect to the claim for reimbursement, the Chamber recalled that not only did the
Contract foresee the payment of the salary as net, but also that, pursuant to its “General
Provisions”:
“1. (…) All fees to be paid to the Player under this contract are net. All amounts and payments
under this contract are “net” amounts. For the sake of clarity: All taxes, also including income
taxes, arising from the contract are paid by the club additionally. The Club is liable to pay
withholding taxes and income taxes regarding these amounts immediately”.
29. Based on the foregoing provision, and also considering that the Club did not dispute being
responsible for paying taxes arising from the Contract, the Chamber decided that, based
on the legal principle of pacta sunt servanda, the Club is also liable to reimburse the Player
the tax invoice presented.
30. The DRC then turned its attention to the tax invoice and the receipt presented by the Player
and observed that, while the Turkish tax authorities required the Player to pay TRY
1,624,548.26 as income tax, the latter paid a total of TRY 1,656,833.75. The Chamber
observed that, according to the Player, the difference represents the amount he had to pay
as interest after the Club failed to pay the principal amount.
31. In this regard, and referring to art. 13 par. 5 of the Procedural Rules, the DRC noted (a) that
the tax invoice presented by the Player does not indicate that any amount beyond TRY
1,624,548 (i.e., the principal amount) is payable, and (b) that the Player failed to submit any
evidence regarding the interest claimed or the method of its calculation.
32. Therefore, the Chamber decided that the reimbursement of taxes should be limited to the
principal amount in accordance with the tax invoice submitted, i.e., TRY 1,624,548.26.
33. In addition, taking into consideration the Player’s request as well as the constant practice
of the Chamber in this regard, the latter decided to award the Player interest at the rate of
5% per annum both on the outstanding remuneration and on the reimbursement as
follows:
a) Outstanding remuneration:
- 5% interest p.a. over the amount of EUR 34,000 net as from 1 October 2023;
- 5% interest p.a. over the amount of EUR 7,000 net as from 1 November 2023;
- 5% interest p.a. over the amount of EUR 14,000 net as from 1 January 2024;
- 5% interest p.a. over the amount of EUR 50,000 net as from 1 March 2024;
- 5% interest p.a. over the amount of EUR 100,000 net as from 1 April 2024;
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REF. FPSD-16110
- 5% interest p.a. over the amount of EUR 100,000 net as from 1 May 2024;
- 5% interest p.a. over the amount of EUR 100,000 net as from 1 June 2024; and
- 5% interest p.a. over the amount of EUR 100,000 net as from 1 July 2024.
b) Reimbursement
- TRY 1,624,548.26 plus 5% interest per annum as from 14 May 2024.
ii. Art. 12bis of the Regulations
34. In continuation, the Chamber 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.
35. To this end, the Chamber confirmed that the Player put the Club in default of payment of
the amounts sought, which had fallen due more than 30 days before, and granted the Club
a 10-day deadline to cure such breach of contract.
36. Accordingly, the Chamber 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 was met in the case at hand.
37. The Chamber further established that pursuant to art. 12bis par. 6 of the Regulations, a
repeated offence will be considered as an aggravating circumstance and lead to a more
severe penalty.
38. On account of the above, and considering that the Club is a repeat offender within the
meaning of the aforementioned provision, the Chamber decided to impose a fine in the
amount of USD 30,000 on the Club in accordance with art. 12bis par. 4 lit. c) of the
Regulations.
iii. Compliance with monetary decisions
39. 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.
40. 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
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REF. FPSD-16110
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.
41. Therefore, bearing in mind the above, the DRC 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.
42. 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.
43. 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
44. 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.
45. 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.
46. Lastly, the DRC concluded its deliberations by rejecting any other requests for relief made
by any of the Parties.
pg. 10
REF. FPSD-16110
Decision of the Dispute Resolution Chamber
1.
The claim of the Claimant, Olimpiu Vasile Morutan, is partially accepted.
2.
The Respondent, MKE Ankaragücü, must pay to the Claimant the following amount(s):
- EUR 505,000 net as outstanding remuneration plus 5% interest per annum as
follows:
- 5% interest p.a. over the amount of EUR 34,000 net as from 1 October 2023 until
the date of effective payment;
- 5% interest p.a. over the amount of EUR 7,000 net as from 1 November 2023 until
the date of effective payment;
- 5% interest p.a. over the amount of EUR 14,000 net as from 1 January 2024 until
the date of effective payment;
- 5% interest p.a. over the amount of EUR 50,000 net as from 1 March 2024 until
the date of effective payment;
- 5% interest p.a. over the amount of EUR 100,000 net as from 1 April 2024 until
the date of effective payment;
- 5% interest p.a. over the amount of EUR 100,000 net as from 1 May 2024 until
the date of effective payment;
- 5% interest p.a. over the amount of EUR 100,000 net as from 1 June 2024 until
the date of effective payment; and
- 5% interest p.a. over the amount of EUR 100,000 net as from 1 July 2024 until the
date of effective payment.
- TRY 1,624,548.26 net as reimbursement plus 5% interest per annum as from 14 May
2024 until the date of effective payment.
3.
Any further claims of the Claimant are rejected.
4.
A fine in the amount of USD 30,000 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-16110:
UBS Zurich
Account number 230-366677.61N (FIFA Players’ Status)
Clearing number 230
IBAN: CH12 0023 0230 3666 7761 N
SWIFT: UBSWCHZH80A
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REF. FPSD-16110
5.
Full payment (including all applicable interest) shall be made to the bank account indicated
in the enclosed Bank Account Registration Form.
6.
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.
7.
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.
8.
This decision is rendered without costs.
For the Football Tribunal:
Emilio García Silvero
Chief Legal & Compliance Officer
pg. 12
REF. FPSD-16110
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
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legal.fifa.com | [email protected] | T: +41 (0)43 222 7777
pg. 13