Lamine Junior

Decisionofthe DisputeResolutionChamber passedon8November2023 regardinganemployment-relateddisputeconcerningtheplayerTallLamineJunior BY: IñigoRIESTRA(Mexico) CLAIMANT: TallLamineJunior,Senegal RESPONDENT: ŠDNKOlimpijaLjubljana,Slovenia I.Factsofthecase 1.On3August2021,theplayerTallLamineJuniorandŠDNKOlimpijaLjubljanaconcludeda“Professionalfootballcontract”validasfromthedateofsignatureuntil30June2024. 2.Accordingly,thepartieswereentitledtothefollowing: “Periodfrom03.08.2021until30.06.2022 -amonthlygrossamountofEUR5.833,00+VAT,bythe20dayofthemonthforthepreviousmonth,withstatutorydefaultInterestchargedfromthedayofarrearsuntilthedayofpaymentintheeventofarrears, Periodfrom01.07.2022until30.06.2023 -amonthlygrossamountofEUR7.500,00+VAT,bythe20dayofthemonthforthepreviousmonth,withstatutorydefaultInterestchargedfromthedayofarrearsuntilthedayofpaymentintheeventofarrears” 3.On16August2022,thepartiesconcludedaterminationagreement. 4.Accordingly,theclubagreedtopaytotheplayer,thefollowing: “(i)theamountof5.883,00EUR(+VATifapplicable)representingmonthlysalaryforJune2022atthelateston20.8.2022; (ii)theamountof30.000,00EUR(+VATifapplicable)representingfour(4)monthlysalariesasacompensationbecauseofprematureterminationoftheCONTRACTtobepaidtothePLAYERatthelateston2November2022.” 5.On1March2023,theclubpaidEUR10,000. 6.On30June2023,theclubpaidEUR5,000. 7.On18August2023,theclubpaidEUR9,946.03 II.ProceedingsbeforeFIFA 8.On10August2023,theplayerlodgedaclaimbeforetheFIFAFootballTribunalforoutstandingremunerationandrequestedthepaymentofEUR15,000net,plus5%interestp.a.asfollows: -ontheamountofEUR10,000from3November2022until1March2023; -ontheamountofEUR5,000from3November2022until30June2023; -ontheamountofEUR15,000from3November2022untiltheeffectivepaymentisdoneandcompleted. 9.TheplayeracknowledgedthattheclubpaidthesalaryofJune2023(albeitwithdelay) 10.Initsreply,theRespondentconsideredtheclaimoftheplayertobeunfounded. 11.TheRespondentconsideredthatthepaymentoftheoutstandingamountoftheinvoice(12,557.78EUR)isunfoundedandindirectcontradictiontomandatorystatutoryprovisions,astheClaimantlostallofhisrightstodemandpaymentofthisamountfrom theRespondentduetotheissuanceoftheEnforcementOrderbytheSlovenianTaxAuthority(FARS). 12.Thus,theRespondentarguedthatithasdefinitivelysettledallitsobligationstowardstheClaimant,includingVAT. 13.TheRespondentconsideredthattheClaimant'sobjectiontotherequestforpaymentwithoutVAT(onlyNETamount)isalsounfounded,astheRespondentisnottheentityobligatedtopayVATtoFARSfortheinvoicesithasreceivedfromothertaxpayers. 14.TheclubarguedthattherearenooverduepayablesinthemeaningoftheprovisionofArticle12bis,point3,oftheFIFARSTP,astheClaimantdidnotputtheRespondentindefaultinwriting. 15.TheRespondentfurtherconsideredthattheClaimant'sclaimforthepaymentofEUR15,000EURdoesnottakeintoaccountthepaymentmadeon18August2023intheamountofEUR9,946.03EUR. 16.Inhisreplica,theClaimantarguedthattheamountduetohimisnetandtheClubisnotentitledtoapplyanykindofdeduction. 17.TheClaimantinsistedthatthecompensationfortheearlyterminationofthecontractisnottaxableandthepaymentcouldandshouldlegallybecarriedoutonlyonthebasisofthesignedagreement. 18.Thus,theClubarguedthattheClubhasnorighttoclaimanyrighttoset-offamountsitreferstobepayableaccordingtotheSlovenianTaxAuthority. 19.TheClaimantacknowledgedthepaymentofEUR9,946.03on18August2023. 20.However,theClaimantunderstoodthattheamountduetohimascompensationwasEUR30,000plusVAT22%,foratotalofEUR36,600. 21.TheClaimantthusamendedhisclaimandrequestedthepaymentofEUR11,653.97(i.e.EUR36,600-24,946.03),plusthefollowinginterest: -EUR596,63calculatedontheamountofEUR36,600from3November2022until1 March2023(119days); -EUR437,26calculatedontheamountofEUR26,600from2March2023until30June2023(120days); -EUR144,99calculatedontheamountofEUR21,600from1July2023until18August2023(49days); -TheamounttobecalculatedontheremainingamountdueofEUR11,653.97from19August2023untilthedateofeffectivepayment. 22.Initsduplica,theRespondentarguedthatcontractbetweentheClubandthePlayerwasacivillawcontract,notanemploymentcontract.AccordingtotheRespondent,thisisevidentfromthefactthatthePlayerwasregisteredasaself-employedpersoninthe SlovenianBusinessRegister. 23.TheRespondentarguedthattheamountsagreeduponintheFootballAgreementaregrossamounts,plusVATifapplicable.TheRespondentarguedthatPlayerwasawareofthisobligationandexplicitlyconsentedtoit. 24.Furthermore,theRespondentarguedthattheTerminationAgreementconcludedbetweentheClubandthePlayerisinconnectionwiththecontract,anditscontentcanonlybecorrectlyunderstoodinconjunctionwiththeFootballAgreement.ThismeansthattheagreedamountsintheTerminationAgreementarealsogrossamounts. 25.TheClubunderlinedthatthePlayerwasrenderinghisservicesandwasinacontractualrelationshipwiththeClubforfootballservicesuntilAugust2022. 26.However,accordingtotheClub,thePlayerneverissuedaseparateinvoiceforhisfootballservicesundertheFootballAgreementforthemonthsofJulyandAugust2022.ThismeansthattheagreedamountintheTerminationAgreementalsoinclude