Labour Disputes
Texto da decisão
Decis ion of the
Dis pute Res olution Cham ber (DRC) judge
passed on 19 February 2020,
by
Daan de Jong (The Netherlands)
on the claim presented by the player,
Ernes t Webnje Nfor, Cameroon,
represented by Ms Pascale De Borger
as Claimant
against the club,
Foolad FC, IR Iran
as Respondent
regarding an employment-related dispute
between the parties
I.
Facts of the cas e
1.
On an unspecified date, the Cameroonian player, Mr Ernest Webnje Nfor (hereinafter:
the player or the Claimant) concluded an employment contract with the Iranian Club,
Foolad FC (hereinafter: the club or the Respondent) valid as from 19 August 2016 until
19 June 2017.
2.
On 24 May 2017, the player and the club concluded a settlement agreement
(hereinafter: the agreement) according to which the club was obliged to pay to the
player the total amount of USD 155,000 net.
3.
The player did not contest that the club did pay the agreed amount, but deemed that
the club failed to “declare these and previous amounts in his country of residence
(Belgium)” for taxation purposes.
4.
On 1 April 2019, the player lodged a claim against the club in front of FIFA and
requested the reimbursement of EUR 35,806.84, corresponding to the taxes paid by the
player for the “income year 2016” and “income year 2017”. Moreover, the player
requested “interest of 5%”.
5.
In its reply, the club argued that it paid all due amounts, as well as made the declaration
of the income tax.
II. Cons iderations of the Dis pute Res olution Cham ber (DRC) judge
1. First of all, the DRC judge analysed whether he was competent to deal with the case at
hand. In this respect, he took note that the present matter was submitted to FIFA on
1 April 2019. Taking into account the wording of art. 21 of the 2019 edition of the Rules
Governing the Procedures of the Players’ Status Committee and the Dispute Resolution
Chamber (hereinafter: the Procedural Rules), the aforementioned edition of the
Procedural Rules is applicable to the matter at hand.
2. Subsequently, the DRC judge referred to art. 3 par. 2 and par. 3 of the Procedural Rules
and confirmed that, in accordance with art. 24 par. 1 and 2 in conjunction with art. 22
lit. b) of the Regulations on the Status and Transfer of Players (edition January 2020), he
was competent to decide on the present matter, which concerns an employment-related
dispute with an international dimension between a Cameroonian player and an Iranian
club.
3. In particular, and in accordance with art. 24 par. 2 lit. i) of the Regulations on the Status
and Transfer of Players, the DRC judge confirmed that he may adjudicate in the present
dispute, the value of which does not exceed CHF 200,000.
4. In continuation, the DRC 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 (editions June
2018, June 2019, October 2019 and January 2020), and considering that the present
claim was lodged on 1 April 2019, the June 2018 edition of said regulations (hereinafter:
Regulations) were applicable to the matter at hand as to the substance.
Player Ernest Webnje Nfor, Belgium / Foolad FC, IR Iran
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5. The competence of the DRC judge and the applicable regulations having been
established, the DRC judge entered into the substance of the matter. In this respect, he
started by acknowledging all the above-mentioned facts, the arguments and the
documentation submitted by the Claimant, as well as the reply by the Respondent.
However, the DRC judge emphasised that in the following considerations he will refer
only to the facts, arguments and documentary evidence, which he considered pertinent
for the assessment of the matter at hand.
6. First, the DRC judge noted that the Claimant and the Respondent (hereinafter jointly
referred to as the Parties) entered into an employment contract valid as of
19 August 2016 until 19 June 2017. Second, the DRC judge took note that the Parties
signed a settlement agreement on 24 May 2017, according to which the Respondent
was obliged to pay to the Claimant the total amount of USD 155,000 net.
7. In these circumstances, the DRC judge decided that the settlement agreement concluded
between the Parties was the sole binding document to take into account in the context
of the present dispute.
8. In addition, the DRC judge noted that the Claimant acknowledged that the Respondent
complied with its obligation to pay the amount of USD 155,000 as provided in the
settlement agreement.
9.
At this point, the DRC judge acknowledged the Claimant’s position that the
Respondent, however, failed to “declare these and previous amounts in his country of
residence (Belgium)” for taxation purposes.
10.
With the above in mind, the DRC judge acknowledged the Claimant’s prayers for relief,
which consisted in the payment of EUR 35,806.84, corresponding to the taxes paid by
him for the “income year 2016” and “income year 2017”.
11.
The DRC judge equally acknowledged the Respondent’s reply that it had strictly
complied with all its obligations arising out of the contract. Furthermore, the DRC judge
took note of the evidence submitted by the Respondent, i.e. a tax declaration from tax
authorities of IR Iran.
12.
In this respect, the DRC judge acknowledged the Claimant’s position that the
Respondent failed to provide him with the said declaration attesting to the payment
of the taxes.
13.
In view of all the above, the DRC judge first of all wished to stress that FIFA’s deciding
bodies are in principle not competent to deal with tax relate disputes, as the fall outside
the scope of the Regulations and Procedural Rules. Furthermore, the DRC judge was of
the opinion that if the Claimant was in need of certain documentation in order to
prove that he had already paid taxes in IR Iran in connection with the settlement
agreement, it was his responsibility to obtain such documentation, which was not
limited, in the DRC judge’s view, to a declaration from the Respondent. Moreover, the
DRC judge recalled that the Claimant recognised having received the agreed amount.
14.
Accordingly, and in view of the all the above considerations and circumstances, the DRC
judge decided that the claim of EUR 35,806.84, corresponding to the taxes paid by the
Claimant must be rejected.
Player Ernest Webnje Nfor, Belgium / Foolad FC, IR Iran
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III. Decision of the Dis pute Res olution Cham ber (DRC) judge
1.
The claim of the Claimant, Ernest Webnje Nfor, is rejected.
*****
Note related to the publication:
The FIFA administration may publish decisions issued by the Players’ Status Committee or
the DRC. Where such decisions contain confidential information, 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 20 of the Rules Governing the Procedures
of the Players’ Status Committee and the Dispute Resolution Chamber).
Note related to the appeal procedure:
According to art. 58 par. 1 of the FIFA Statutes, this decision may be appealed against before
the Court of Arbitration for Sport (CAS). The statement of appeal must be sent to the CAS
directly within 21 days of receipt of notification of this decision and shall contain all the
elements in accordance with point 2 of the directives issued by the CAS. Within another 10
days following the expiry of the time limit for filing the statement of appeal, the appellant
shall file a brief stating the facts and legal arguments giving rise to the appeal with the
CAS.
The full address and contact numbers of the CAS are the following:
Court of Arbitration for Sport
Avenue de Beaumont 2
1012 Lausanne
Switzerland
Tel: +41 21 613 50 00
Fax: +41 21 613 50 01
e-mail: [email protected]
www.tas-cas.org
For the DRC judge:
Emilio García Silvero
Chief Legal & Compliance Officer
Player Ernest Webnje Nfor, Belgium / Foolad FC, IR Iran
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