FIFA - Decisión disputa Nuredeen 08112023

REF. FPSD-11344

Decision of the Dispute Resolution Chamber passed on 8 November 2023 regarding an employment-related dispute BY: Iñigo RIESTRA (Mexico)

CLAIMANT:

Ibrahim Nuredeen, Ghana Represented by MIG Mak International Group

RESPONDENT:

Real Kashmir FC, India pg. 2

REF. FPSD-11344

I. Facts of the case

1. On 4 August 2022, the player Ibrahim Nuredeen and Real Kashmir FC concluded an employment contract valid for 8 months.

2. Accordingly, schedule I to the contract stipulated the following: “1.1. Club shall pay the player a monthly remuneration of INR 2,52,000/-(INDIAN RUPEES TWO LAKH FIFTY TWO THOUSAND ONL Y), for a maximum period of 8 months starting from the first day of Pre-Season Training to the last match of the club in the season 2022/2023 which shall be payable (on or before the 10th (tenth)) day of the subsequent month after the month for which the payment is being made.”

3. The contract stipulated the following as to the payable taxes: “6. Taxes, Payment and Documentation: 6.1. The total Compensation payable to the Player under this Agreement is inclusive of withholding tax or any other statutory deduction but exclusive of other applicable indirect taxes (including Goods and Services Tax or GST) and duties in Indic. For clarification, the Compensation shall be 'gross of withholding tax' i.e. the Club shall deduct the appropriate withholding tax and make the net payment to the Player and issue a certificate for the deduction of such tax to the Player as soon as practicable”

II. Proceedings before FIFA

4. On 14 August 2023, the player lodged a claim before the FIFA Football Tribunal for outstanding remuneration and requested the payment of the following amounts, plus interest as from the due dates (i.e. the 10th day of the following month):

• INR 252,000 for the salary of January 2023; - INR 252,000 for the salary of February 2023; - INR 252,000 for the salary of March 2023.

5. In its reply, the club explained that the player received his salary of January 2023 and provided a document in support of its evidence.

6. In addition, the club argued that the salary needs to consider a TDS (Tax Deducted at

Source).

7. The club argued that the season ended on 12 March 2023, and therefore the player is entitled to INR 264,418, as it also considered that the player received an advance of INR

15,000.

8. In support of its allegations, the club provided a document reflecting the transactions from an account at “Axis Bank” from 8 December 2022 until 31 March 2023. pg. 3

REF. FPSD-11344

9. The player disputed the club's response to the claim, alleging that the club was late in paying salaries and bonuses, and that the payments the club provided were not for the correct months.

10. The player also argued that their contract was for monthly wages, not daily, and that he deserved to be paid for the entire month of March, even though they only worked for 12 days.

11. Furthermore, the Claimant argued that he is no longer living in India and that therefore he should receive his remuneration in Ghana.

12. In its duplica, the Respondent insisted in its previous arguments.

13. The club provided a screenshot allegedly reflecting transactions at Axis Bank.

14. The club provided the following chart to summarize the player’s entitlements:

15. The club provided copy of an Air ticket indicating a flight from the player to Ghana (via Ethiopia) on 13 March 2023. pg. 4

REF. FPSD-11344

III. Considerations of the Dispute Resolution Chamber

a. Competence and applicable legal framework

1. First of all, the Single Judge of the Dispute Resolution Chamber (hereinafter also referred to as Single Judge or Judge) 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 14

August 2023 and submitted for decision on 8 November 2023. Taking into account the wording of art. 34 of the May 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.

2. 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 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 Ghanaian player and an Indian club.

3. Subsequently, the Single Judge 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 on the Status and Transfer of Players (May 2023 edition), and considering that the present claim was lodged on 14 August 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

4. 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 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

5. Its 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 pg. 5

REF. FPSD-11344 documentation on file. However, the Single Judge emphasised that in the following considerations it will refer only to the facts, arguments and documentary evidence, which it considered pertinent for the assessment of the matter at hand.

1. Main legal discussion and considerations

6. The foregoing having been established, the Single Judge moved to the substance of the matter.

7. The Single Judge noted that the present claim is a claim for outstanding remuneration by means of which the player requested the payment of the amounts mentioned in point I. 4.

8. On the other hand, the Single Judge observe that the club contested in its reply the amounts initially claimed by the player on the basis that (1) the salary of January 2023 was fully paid and (2) the player did not take into account the tax deductions.

9. As to the salary of January 2023, the Judge analysed the evidence provided by the club.

After duly examining this documentation, the Judge remarked that it does not prove a particular payment to the player, as it mainly shows ATM withdrawals without proving a specific financial to the player.

10. In addition, as to the income tax withholdings, the Judge concurred that it is true that the contract stipulated that the club shall deduct the applicable taxes. However, the Judge also observed that club did not prove the legal basis for the applicable tax rate. Hence, the Judge decided that the payments shall of the outstanding salaries shall be deemed as gross.

11. In addition, in relation to the salary of March 2023, the Judge noted that contract stipulated a period of validity until the last day of the season. The club provided an air ticket indicating

that the player apparently returned to his country on 13 March 2023. The Judge noted that the player did not contest that he returned but that argued that he was contractually entitled to his full month of salary.

12. However, the Judge also noted that the contract stipulated that the player is remunerated “to the last match of the club in the season 2022/2023 which shall be payable (on or before the 10th (tenth)) day of the subsequent month after the month for which the payment is being made.”

13. Therefore, the Judge concurred on this note with the club’s position that the player should only receive a pro rata salary for March 2023 (i.e. INR 252,00012/31 = 97,548).

14. In sum, the Judge established that the player is entitled to the following: - INR 252,000 for the month of January 2023; - INR 252,000 for the month of February 2023; pg. 6

REF. FPSD-11344 - INR 97,548 for the month of March 2023.

Total: INR 601,548

15. Moreover, in accordance with the request of the Claimant as well as with the jurisprudence of the Football Tribunal, the Judge decided to award 5% interest p.a. as from the due dates. ii. Compliance with monetary decisions

16. Finally, taking into account the applicable Regulations, the 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.

17. In this regard, the 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.

18. Therefore, bearing in mind the above, the 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.

19. 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.

20. The 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

21. The 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 Judge decided that no procedural costs were to be imposed on the parties. pg. 7

REF. FPSD-11344

22. Likewise, and for the sake of completeness, the 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.

23. Lastly, Judge concluded his deliberations by rejecting any other requests for relief made by any of the parties. pg. 8

REF. FPSD-11344

IV. Decision of the Dispute Resolution Chamber

1. The claim of the Claimant, Ibrahim Nuredeen, is partially accepted.

2. The Respondent, Real Kashmir FC, must pay to the Claimant the following amount: - INR 601,548 as outstanding remuneration plus interest p.a. as follows: - 5% interest p.a. over the amount INR 252,000 of as from 11 February 2023 until the date of effective payment; - 5% interest p.a. over the amount INR 252,000 of as from 11 March 2023 until the date of effective payment; - 5% interest p.a. over the amount INR 97,548 of as from 11 April 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 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.

7. This decision is rendered without costs.

For the Football Tribunal: Emilio García Silvero Chief Legal & Compliance Officer pg. 9

REF. FPSD-11344

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 | psdfifa@fifa.org | T: +41 (0)43 222 7777 pg. 10