| The National Labor Court | |
| Labor Appeal 51985-01-25
Labor Appeal 1778-10-24 Labor Appeal 59842-09-24 |
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Given on 07 January 2026
| Football Club – Maccabi Netanya (2016) in a Tax Appeal
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The Appellant in the Labor Appeal 51985-01-25
Appellant in Labor Appeal 1778-10-24 Respondent in Labor Appeal 59842-09-24 |
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| – | ||
| Daniel Amos
Emiliyus Zubas |
Respondent in Labor Appeal 51985-01-25
The Appellant in Labor Appeal 59842-09-24 |
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| 1. The Director of the Professional Football Leagues in Israel in a Tax Appeal
2. The Israel Football Association 3. The New General Workers’ Union – The Maof Histadrut |
Position Presenters | |
| Before: Acting President Ilan Itach, Judge Sigal Davidov-Motola, Judge Dori Spivak
Public Representative (Employees) Mr. Shmuel Ziegler, Public Representative (Employers) Ms. Yael Efron |
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Maccabi Netanya Attorney – Adv. Hilit Simhoni, Adv. Noa Bar-Shir
Bnei Yehuda Attorney – Adv. Roy Rosen
Attorney Daniel Amos – Attorney Shai Elias, Attorney Inbar Bar
Attorney Emilius Zubas – Adv. Tamir Steinovich, Adv. Shir Alfasi
Attorney for the Football Administration – Adv. Hedvat Janco Wolman, Adv. Michal Grady, Adv. Tommy Ragor
Attorney for the Association – Adv. Shai Takan, Adv. Amit Bechler, Adv. Noy Peleg
Histadrut Attorney – Adv. Adi Golan
| Judgment
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Acting President Ilan Itach
- We have before us appeals against two judgments relating to the employment of players in the football industry, which were heard together due to identical and fundamental issues that arose in the two cases.
Labor Appeal 51985-01-25 (hereinafter – Maccabi Netanya Appeal) revolves around the judgment of the Haifa Regional Court (Judge Boaz Goldberg and Public Representative (Employees) Mr. Gad Schnitzer; Labor Dispute 62969-11-22), in the framework of which Mr. Daniel Amos' claim (hereinafter – Amos) against Maccabi Netanya Football Club (2016) in a tax appeal (hereinafter – Maccabi Netanya) was accepted in respect of components derived from the period of his employment and the circumstances of its termination.
The Labor Appeal 1778-10-24 (hereinafter – the Bnei Yehuda Appeal) and the Labor Appeal 59842-09-24 (hereinafter – the Zubas Appeal) are against the judgment of the Tel Aviv Regional Court (Senior Judge Kamel Abu Kaoud; Labor Dispute 12699-02-21), in the framework of which the claim of Mr. Emiliyus Zubas (hereinafter – Zubas) against Bnei Yehuda Tel Aviv (2003) appealed against the decision of the Registrar (hereinafter – Bnei Yehuda) was also accepted in respect of components derived from the period of his employment with the group and the circumstances of its termination.
- The direction of the judgment will be such that at the beginning of the judgment, the background to each of the appeals will be presented. Afterwards, our decision will be presented with respect to the components that are relevant to both, and at the end we will relate to the components that are not shared.
Maccabi Netanya's appeal
Background to the proceeding
- Amos played for Maccabi Netanya as a goalkeeper from the 2017/2018 season until the end of the 2021/2022 season, after which his employment agreement was not renewed. In the 2022/2023 season, Amos played for Maccabi Petah Tikva.
- The terms of Amos' employment at Maccabi Netanya were regulated in fixed-term contracts signed between the parties from time to time and regulated his employment for these periods, as will be detailed in detail below.
- The Ottoman Settlement [Old Version] 1916Shortly after the termination of his employment, Amos filed a lawsuit with the Regional Court, in which he petitioned for remedies related to the period of his employment and the circumstances of the termination of the contract.
12-34-56-78 Chekhov v. State of Israel, P.D. 51 (2)