The case before the Court of Arbitration for Sport (CAS) involved a dispute between Club Atlético Mineiro and FC Dynamo Kyiv over unpaid transfer fees related to the permanent transfer of player André Felipe Ribeiro de Souza. The parties had initially agreed to a loan in 2011, followed by a permanent transfer in 2012, requiring Atlético Mineiro to pay Dynamo Kyiv €5.8 million in installments. After partial payments, Atlético Mineiro defaulted on subsequent installments, leading Dynamo Kyiv to file claims with FIFA’s Players’ Status Committee (PSC), which ruled in favor of Dynamo Kyiv. Atlético Mineiro appealed to CAS, arguing financial difficulties due to blocked accounts by the Brazilian Treasury Department, citing force majeure and the legal principle of factum principis. The CAS panel, composed of arbitrators from Israel, Argentina, and France, rejected these arguments, emphasizing that financial mismanagement and foreseeable tax liabilities did not qualify as force majeure or factum principis. The panel upheld the binding nature of the contractual terms, including a 10% penalty on the principal debt and 12% annual interest, finding these terms reasonable and not excessive under Swiss law. The panel also dismissed Atlético Mineiro’s request to suspend proceedings, noting the club’s failure to provide a reliable payment timeline or justify previous defaults. The principle of "substantial performance" was deemed irrelevant, as the player had already been transferred, and Atlético Mineiro had benefited from Dynamo Kyiv’s full performance. The final CAS award, issued on October 9, 2015, confirmed the PSC’s decision, ordering Atlético Mineiro to pay the outstanding amount, penalty, and interest, reinforcing the importance of contractual obligations in football transfers and the limited scope for exceptions like financial hardship. The case highlights the rigorous enforcement of contractual terms in sports arbitration and the consequences of non-compliance.