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Gaitan

文化传媒2023-11-15FIFA好***

AI智能总结

The document outlines a dispute resolution case involving a football player, Osvaldo Fabian Nicolas Gaitan, and his Portuguese club, Sporting Clube de Braga. The dispute centers around the interpretation and application of their employment contract, particularly concerning the player's remuneration and tax obligations.

Key Points:

Parties Involved: The case involves two main parties: the Argentine and Portuguese football player, Osvaldo Fabian Nicolas Gaitan (Claimant), and Sporting Clube de Braga (Respondent).
Employment Contract: The contract between the two parties was valid from 3 August 2020 to 30 June 2021. It defined the total net remuneration as EUR 475,000.
Tax Obligations: The contract specified that the net remuneration would be calculated after subtracting social security contributions, income tax, additional contributions, and any other taxes based on the player's remuneration. The club agreed to bear the increased tax costs if Portugal's tax system changed during the contract's validity.
Tax Liability: In December 2022, the Portuguese tax authority assessed the player with EUR 163,518.63 in taxes for the fiscal year 2021. This included additional tax beyond what was withheld monthly by the club.
Dispute Resolution: The player notified the club of the tax liability in January 2023 and requested the club to pay EUR 130,748.13. The club responded, arguing that the player was not a resident from 2016 to 2020 and thus had no tax liability.
FIFA Proceeding: The player filed a claim with FIFA on 4 September 2023, seeking resolution of the dispute related to the tax liability and the club's responsibility for paying it under the contract terms.

This dispute revolves around the interpretation and enforcement of contractual agreements between the player and the club, specifically concerning tax responsibilities and remuneration.

Decisionofthe DisputeResolutionChamber passedon15November2023 regardinganemployment-relateddisputeconcerningtheplayerOsvaldoFabianNicolasGaitan COMPOSITION: LíviaSILVAKÄGI(Brazil&Switzerland),DeputyChairwoman DanaMOHAMEDAL-NOAIMI(Qatar),Member StefanoSARTORI(Italy),Member CLAIMANT: OsvaldoFabianNicolasGaitan,Argentina&Portugal RepresentedbyArielN.Reck RESPONDENT: SportingClubedeBraga,Portugal I.Factsofthecase 1.Thepartiestothepresentcaseare: -TheArgentinianandPortugueseplayer,OsvaldoFabianNicolasGaitan(hereinafter: theplayerortheClaimant);and -ThePortugueseclub,SportingClubedeBraga(hereinafter:theclubortheRespondent). 2.Belowisasummaryoftherelevantfactsandallegationsbasedontheparties’writtensubmissionsandevidencepresented.WhiletheDisputeResolutionChamberhasconsideredallthefacts,evidence,allegationsandlegalargumentssubmittedbythepartiesinthepresentproceedings,itrefersinitsdecisiononlytothesubmissionsandevidenceitconsidersnecessarytoexplainitsreasoning. 3.Onanunspecifieddate,theClaimantandtheRespondentconcludedanemploymentcontract(hereinafter:thecontract)validasfrom3August2020until30June2021. 4.Thefirstpartofthecontractreadsasfollows: “PRIMERCONTRATANTE–SOCIEDADDEPORTIVA(CLUB) SPORTINGCLUBEDEBRAGA–FUTEBOL,SAD,sociedadanónimadeportiva,contribuyenteN°504205498,consedeenelEstadioMunicipaldeBraga,delaciudaddeBraga,encalidaddeentidadpatronalyenadelantereferenciadacomoprimercontratante,club,oBRAGASAD;y SEGUNDOCONTRATANTE–JUGADOR OSVALDONICOLÁSGAITÁN,denacionalidadArgentinayPortuguesa,naturaldeSanMartín,Argentina,nacidoel23/02/1988,atletaprofesionaldefútbol,portadordelpasaporteN°C81220,convalidezhastael20deMarzode2023,enadelantereferenciadocomosegundocontratanteoJugador;” FreelytranslatedtoEnglish: “FIRSTCONTRACTOR-SPORTSCOMPANY(CLUB) SPORTINGCLUBEDEBRAGA-FUTEBOL,SAD,sportslimitedcompany,taxpayerNo.504205498,withheadquartersattheMunicipalStadiumofBraga,inthecityofBraga,initscapacityasemployerandhereinafterreferredtoasthefirstcontractor,club,orBRAGASAD;and SECONDCONTRACTINGPARTY–PLAYER OSVALDONICOLÁSGAITÁN,ofArgentineandPortuguesenationality,borninSanMartín,Argentina,bornon23/03/1988,professionalfootballathlete,holderofpassportNo.C81220,validuntil30March2023,hereinafterreferredtoasthesecondcontractingpartyorPlayer.” 5.InaccordancewiththecontracttheRespondentundertooktopaytheClaimantatotalnetremunerationofEUR475,000. 6.Clause8ofthecontractreadsasfollows: “1.Laremuneraciónliquidaesdefinidacomoremuneraciónbrutamenos: (i)TodaslascontribucionesparalaseguridadsocialqueelCLUBy/oelJUGADORdebanpagarsobrelaremuneraciónbrutatotal; (ii)TodoslosimpuestosenPortugalsobrelaremuneraciónpagaderaporelCLUBalJUGADOR,oseai)impuestoalarentaii)contribucionesadicionales,iii)adicionalesaplicablesarentasaltasy,iv)cualesquieraotrosimpuestosytasasocontribucionescuyanaturalezaseabasadaenlaremuneracióndelJUGADOR. 2.Laspartesacuerdanque,encasodequelascargastributariasenelsistematributarioportuguésaumentarenencualquiermomentodurantelavigenciadelContrato,oquealfinaldecadaañocivillaAdministraciónTributariaPortuguesadetermineunacargatributariaparaelJUGADORqueexcedalosvaloresdebasesobreloscualeselsalarioBRUTOdelJUGADORfuecalculado,elCLUBasumeelpagodeloscostostributarioselevadosquecorrespondenalContratoyquesonresponsabilidaddelJUGADOR,afindegarantizarlaintegridaddelaremuneracióndelJUGADORydemaneraqueelJUGADORnuncarecibaunsalarioocualquieradelosbonusarribadetallados,pormenosdeloqueseestableceenesteContrato. 3.Sieljugadorfuesenotificadoen2021(enrelaciónalosingresosdelasegundamitaddetemporada2020/2021ydelaprimermitaddetemporada2021/2022)y2023(enrelaciónalosingresosdelasegundamitaddelatemporada2021/2022)porlaAutoridadTributariadePortugal,parapagarimpuesto(IRS)adicionalmásalládeloretenidomensualmenteporBRAGASAD,siendoesteimpuestoadicionalrespectodelosingresosdeljugadoremergentesdelpresentecontrato(osea:salariobaseypremioporfirmadecontratoqueconstanenlaClausula5ylosbonusqueconstanenlasCláusulas6y7)seráobligacióndeBRAGASADpagardichoimpuestotodavezquelosvaloresnetosqueconstandelpresentecontratosonlibresdeimpuestos.ElpagoseráefectuadoenelplazoestablecidoatalefectoporlaAutoridadTributariadesdequeeljugadornotifiqueaBRAGASADconalmenos15díasdeanticipaciónen relaciónaltérminodelplazo,ypodráserefectuadodirectamentealaAutoridadTributariaoaljugador.” FreelytranslatedtoEnglish "Netremunerationisdefinedasgrossremunerationminus: (i)AllsocialsecuritycontributionspayablebytheCLUBand/orthePLAYERonthetotalgrossremuneration; (ii)AlltaxesinPortugalontheremunerationpayablebytheCLUBtothePLAYER,i.e., i)incometax,ii)additionalcontributions,iii)additionalapplicabletohighincomesand,iv)anyothertaxesandfeesorcontributionswhosenatureisbasedontheremunerationofthePLAYER. 2.Thepartiesagreethat,intheeventthatthetaxburdensinthePortuguesetaxsystemincreaseatanytimeduringthetermoftheContract,orthatattheendofeachcalendaryearthePortugueseTaxAdministrationdeterminesataxburdenforthePLAYERthatexceedsthebasevaluesonwhichthePLAYER'sGROSSsalarywascalculated,theCLUBassumesthepaymentof

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