Labour Disputes
Texto da decisão
REF. FPSD-10703
Decision of the
Dispute Resolution Chamber
passed on 30 August 2023
regarding an employment-related dispute concerning the player Rajko
Rotman
BY:
Elvis CHETTY (Seychelles)
CLAIMANT:
Rajko Rotman, Slovenia
Represented by Batu Mosturoglu
RESPONDENT:
Tuzlaspor A.Ş., Türkiye
Represented by Ercan Sevdimbaş
pg. 2
REF. FPSD-10703
I. Facts of the case
1.
On 4 August 2022, the Slovenian player, Rajko Rotman (hereinafter: the player or the
Claimant) and the Turkish club, Tuzlaspor A.Ş. (hereinafter: the club or the Respondent)
concluded an employment contract (hereinafter: the contract), valid as from the date of
signature until 31 May 2023.
2.
Under the contract, the Respondent undertook to pay to the Claimant the following
amounts:
-
3.
EUR 40,000 net, payable at the signature of the contract.
10 instalments of EUR 10,000 net each, payable between 15 September 2022 and 15
June 2023.
In accordance with the special provisions’ section of clause 3 of the contract, inter alia
(quoted verbatim):
“[…]
- All payments under this contract are net payments and will not be reduced by any
tax or other amounts. For the sake of clarity, the club will be always obliged to pay
stoppage tax and the player shall always receive net the indicated amounts. For the
avoidance of the doubt, the Club shall only be responsible of the stoppage tax, social
contributions and other levies accured in accordance with the Turkish Tay legislation
and the Club shall not be responsible for any other obligations due to the -including
but not limited- additional tax duties, social contributions and/or levies related to the
other countries legislations.
[…]”
II. Proceedings before FIFA
4.
On 27 June 2023, the Claimant filed the claim at hand before FIFA. A brief summary of the
position of the parties is detailed in continuation.
a. Position of the Claimant
5.
In his claim, the Claimant requested payment of EUR 60,000 corresponding to the balance
of the signature payment (EUR 10,000) and the salaries from February 2023 to June 2023
(EUR 10,000 each), and the payment of EUR 21,000 corresponding to the Turkish 2023
income taxes.
6.
As to the taxes, the Claimant added that he should be considered as tax resident in 2023
in Türkiye, as he has been living in there for the last 8 years, and that in accordance with
the special provisions of the contract and the tax provisions of Türkiye, he is obliged to pay
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REF. FPSD-10703
an income tax of 15% of the total value of the contract. In support of the foregoing, the
Claimant provided with a copy of the Turkish income tax regulations.
7.
The Claimant requested the following relief:
“I. To ascertain that The Respondent failed to fulfill the financial obligations arising
from the employment contract.
II. To condemn The Respondent to pay the defaulted outstanding amount of €60.000
+ 5% interest starting from the date of default to the date of effective payment in favor
of The Claimant.
III. To condemn The Respondent to pay the amount of €21.000 for 2023 fiscal year’s
income tax to The Claimant”.
b. Position of the Respondent
8.
In its reply, the Respondent acknowledged that the amount of EUR 60,000 was still due,
considering that the club had been facing economic difficulties. However, the Respondent
contested the payment of EUR 21,000 as income taxes considering that the amounts stated
in the contract were net and should be paid without any deductions, and that said request
is unfounded considering that the Claimant did not provide with the proof that he made
such tax payment.
9.
In view of the foregoing, the Respondent requested to reject the request of the Claimant
for EUR 21,000 regarding the income tax.
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REF. FPSD-10703
III. Considerations of the Dispute Resolution Chamber
a. Competence and applicable legal framework
10. First of all, the Single Judge of the Dispute Resolution Chamber (hereinafter also referred
to as 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 27 June 2023
and submitted for decision on 30 August 2023. Taking into account the wording of art. 34
of the March 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.
11. Subsequently, 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 (May 2023 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 Slovenian player
and a Turkish club.
12. Moreover, 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. 26 par.
1 and 2 of the Regulations on the Status and Transfer of Players (May 2023 edition) and
considering that the present claim was lodged on 27 June 2023, the May 2023 edition of
said regulations (hereinafter: the Regulations) is applicable to the matter at hand as to the
substance.
b. Burden of proof
13. 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 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
14. The competence and the applicable regulations having been established; 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
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REF. FPSD-10703
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
it considered pertinent for the assessment of the matter at hand.
i. Main legal discussion and considerations
15. The foregoing having been established, the Single Judge moved to the substance of the
matter and took note of the fact that it pertains to a claim of a player against a club for
overdue payables in which the main dispute of the parties is to establish whether the
player is entitled to the income taxes he claimed.
16. The Single Judge observed that while the Claimant requested payment of EUR 60,000
related to the overdue salaries; the Respondent acknowledged that the non-payment of
EUR 60,000 was due to financial difficulties.
17. In this respect, the Single Judge wished to point out that financial difficulties are not a
reason to disregard its financial obligations and shall not be accepted in accordance with
the jurisprudence of the Football Tribunal. Consequently, the Single judge concluded that,
in line with the general legal principle of pacta sunt servanda, the Claimant should be
entitled to EUR 60,000.
18. On this note, the Single Judge pointed out that the overdue amounts (i.e., EUR 60,000) are
payable net, considering the special provisions of clause 3 of the contract.
19. With regards to the income taxes requested by the Claimant of EUR 21,000, the Single Judge
observed that in accordance with the special provisions of clause 3 of the contract, the club
shall pay the Claimant net amounts and that the club is responsible for the payment of
taxes as to the salaries in Türkiye. In continuation, the Single Judge, turned his attention to
the evidence provided, and noted that the Claimant provided some regulations of Türkiye
but not the payment of the taxes claimed. Therefore, the Single Judge concluded that there
is no evidence of the effective payment made by the Claimant to the Turkish tax authorities
as to the alleged taxes claimed by the Claimant. Consequently, the Single Judge decided to
reject to award this amount (EUR 21,000) to the Claimant.
20. Lastly, 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% p.a. on the overdue amounts as follows:
- On the amount of EUR 10,000 net as from 5 August 2022 until the date of effective
payment;
- On the amount of EUR 10,000 net as from 1 February 2023 until the date of effective
payment;
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REF. FPSD-10703
- On the amount of EUR 10,000 net as from 1 April 2023 until the date of effective payment;
- On the amount of EUR 10,000 net as from 1 May 2023 until the date of effective payment;
- On the amount of EUR 10,000 net as from 1 June 2023 until the date of effective payment;
- On the amount of EUR 10,000 net as from 16 June 2023 until the date of effective payment.
ii. Compliance with monetary decisions
21. 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 his 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.
22. 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.
23. 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.
24. 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.
25. 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
26. 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-10703
27. 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.
28. Lastly, the Single Judge concluded its deliberations by rejecting any other requests for relief
made by any of the parties.
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REF. FPSD-10703
IV. Decision of the Dispute Resolution Chamber
1.
The claim of the Claimant, Rajko Rotman, is partially accepted.
2.
The Respondent, Tuzlaspor A.Ş., must pay to the Claimant the following amounts:
- EUR 10,000 net as outstanding remuneration plus 5% interest p.a. as from 5 August
2022 until the date of effective payment;
- EUR 10,000 net as outstanding remuneration plus 5% interest p.a. as from 1 February
2023 until the date of effective payment;
- EUR 10,000 net as outstanding remuneration plus 5% interest p.a. as from 1 April 2023
until the date of effective payment;
- EUR 10,000 net as outstanding remuneration plus 5% interest p.a. as from 1 May 2023
until the date of effective payment;
- EUR 10,000 net as outstanding remuneration plus 5% interest p.a. as from 1 June 2023
until the date of effective payment;
- EUR 10,000 net as outstanding remuneration plus 5% interest p.a. as from 16 June 2023
until the date of effective payment.
3.
Any further claims of the Claimant are rejected.
4.
Full payment (including all applicable interest) shall be made to the bank account indicated
in the enclosed Bank Account Registration Form.
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.
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REF. FPSD-10703
7.
This decision is rendered without costs.
For the Football Tribunal:
Emilio García Silvero
Chief Legal & Compliance Officer
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REF. FPSD-10703
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
FIFA-Strasse 20 P.O. Box 8044 Zurich Switzerland
www.fifa.com | legal.fifa.com | [email protected] | T: +41 (0)43 222 7777
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