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Preciado Villareal

文化传媒2023-11-15FIFAB***

AI智能总结

The Dispute Resolution Chamber of FPSD-11598 passed a decision on November 15, 2023, regarding an employment-related dispute between Harold Fabian Preciado Villareal, a Colombian player, and Shenzhen FC, a Chinese club. The parties had concluded an employment contract valid from January 1, 2022, to December 31, 2022. On March 31, 2021, they also concluded a settlement agreement, according to which the Club agreed to pay the Player EUR 4,166,666 net of taxes in instalments. The Club had also agreed to pay the Player individual income taxes paid in 2020 and 2022. The decision of the Dispute Resolution Chamber confirmed the settlement agreement and granted the Player 2021 Subsidies for individual income taxes paid by the Club on behalf of the Player in 2020.

Decisionofthe DisputeResolutionChamber passedon15November2023 regardinganemployment-relateddisputeconcerningtheplayerHaroldFabianPreciadoVillareal COMPOSITION: LíviaSILVAKÄGI(Brazil&Switzerland),DeputyChairwoman DanaMOHAMEDAL-NOAIMI(Qatar),member StefanoSARTORI(Italy),member CLAIMANT: HaroldFabianPreciadoVillareal,Colombia RepresentedbyESQUADabogadosS.L.P. RESPONDENT: ShenzhenFC,ChinaPR I.Factsofthecase 1.On15July2019,theColombianplayer,HaroldFabianPreciadoVillareal(hereinafter:theClaimantorthePlayer)andChineseclub,ShenzhenFC(hereinafter:theRespondentortheClub)concludedanemploymentcontractvalidasfrom1January2022until31December2022(hereinafter:thecontract). 2.On31March2021,thePlayerandtheClub(hereinafterjointlyreferredtoastheparties)concludedasettlementagreement(hereinafter:thesettlementagreement). 3.Inaccordancewiththesettlementagreement,theClubundertooktopaythePlayerEUR4,166,666netoftaxesinthefollowinginstalments: -EUR888,333net,payableon30April2021. -EUR3,333,333net,payablein10instalmentsofEUR333,333eachfromApril2021toJanuary2022respectivelyonthe15thdayofeachmonth. 4.Clause2ofthesettlementagreementreadsasfollows: “ThePartiesconfirmthatapplicationforsubsidiesofafiscalyearwillbeacceptedinthenextfiscalyear,thatis,thetaxauthoritiesshallgrantSubsidiesin2021("2021Subsidies")forindividualincometaxespaidby[theRespondent]onbehalfof[theClaimant]inthefiscalyear2020andanotherSubsidiesin2022forindividualincometaxespaidby[theRespondent]onbehalfof[theClaimant]inthefiscalyear2021("2022Subsidies").Therefore,besidestheSettlementAmountmentionedabove,bothPartywillbeshare(sic)the2021Subsidiesand2022Subsidiesasfollows: 2.1The2021SubsidiesamountingtoaroundEUR2,600,000fullybelongstothePlayer,thisamountwillbepaidbytherelevantgovernmentalauthoritiesbeforetheendsofJanuary2022; 2.2BesidesClause2.1,theClubwillpaythePlayerEUR400,000netoftaxbeforetheendsofJanuary2022. 2.3The2022SubsidieswillbetransferredbythePlayertotheClubprovidedthatinthepreviousyearthefigurestipulatedinthepreviouspointhasbeenreached,ifnottheremainingdifferenceinaccordancewiththetermsandconditionsestablishedbelow.” 5.On11July2022,theClaimantputtheRespondentindefaultandrequestedpaymentofEUR2,900,000netinaccordancewiththesettlementagreement;settinga10days’timelimitinordertoremedythedefault. 6.On14March2023,theClaimantinformedtheChineseFootballAssociation(CFA)thattheClubfailedtopayvariousamountsinaccordancewiththesettlementagreementandrequestedittointerveneinthismatterandensurethattheClubpaidtheamountsdue. 7.On16March2023,theCFAacknowledgedreceiptofthePlayer’scorrespondenceof14March2023. 8.On21March2023,thepartiesconcludedadebtacknowledgementagreement(hereinafter:thedebtacknowledgement). 9.Clause1ofthedebtacknowledgementreadsasfollows(quotedverbatim):“Bothpartiesherebyacknowledgeandagrees: TheremainingoverdueamountoftheSettlementAmountisFIVEMILLIONFIVEHUNDREDTHOUSANDEUROSNET(5,500,000,-€net). [TheRespondent]shallpaytheSettlementAmountasbellow: 1.1."theSettlementAmountpaidtotheplayer’sagent"; FIVEHUNDREDTHOUSANDEUROSNET(500.000.-€net)shallbepaidtotheplayer’sagent(JavierPiquenLopez)onorbefore30thApril2024.Theplayerandplayer’sagent(JavierPiquenLopez)shallcooperatewithShenzhentosignrelevantcontractforthepayment. TheplayerherebyvoluntarilyacknowledgeandagreesShenzhentopayFIVEHUNDREDTHOUSANDEUROSNET(500,000,-€net)fromhisdueSettlementAmounttohisagentandprovideshissignatureasfollows: Mr.HaroldFabianPreciadoVillarreal: Signature:[signature] 1.2."theSettlementAmountpaidtotheplayer"; FIVEMILLIONEUROSNET(5,000,000,-€net)paidtotheplayerinthefollowinginstalments: 1.2.1.Onemillioneurosnet(EUR1,000,000net)onorbefore31stMay2023; 1.2.2.Onemillioneurosnet(EUR1,000,000net)onorbefore31stSeptember2023; 1.2.3.Twomillioneurosnet(EUR2,000,000net)onorbefore31stDecember2023; 1.2.4.Onemillioneurosnet(EUR1,000,000net)onorbefore31stApril2024; TheClubundertakestopaytheInstalmentsdueunderClause1,ontheabovereferenceddatestothePlayerandhisagent.Consequently,shouldtheClubfailstocomply(foranyreason)withthefinancialobligationssetoutherein,itwillbeconsidered,forallpurposes,asamaterialbreachoftheacknowledgement,inwhichcaseprovisionsunderClause3-"DefaultandPenaltyClause"-willthenbefullyenforceable. Bothpartiesexpresslydeclareandrecognizethat,providedthattheyhaveagreednetsumsasSettlementPayment,theClubwillberesponsibleofcarryingouttheappropriatetaxdeductions,ifany,thatmaycorrespondaccordingtotheChineselegislationinforce,sothatthePlayerreceivestheagreedSettlementPaymentinNETterms. Fortheavoidanceofdoubt,shouldtheClubdoesnotmakethedeductionsandwithholdingsthatmaybeapplicableinaccordancewiththeChineselegislationinforce,bothpartiesagreethatshouldtheChinesetaxauthoritiesrequestthePlayertopayanysuchamounts,[theRespondent]willhavetopaysuchamountsonbehalfofthePlayerandifthePlayerpayssuchamounts,heshallhavetherighttoclaimsuchamountsfromtheClubandtheClubshallbeobligedtopaytheamountclaimedtothePlayer,forthepurposeoftheplayerreceivingthetotalSettlementPaymentagreedinNETterms.” 10.Clause3ofthedebtack

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