Direktlänk till inlägg 13 januari 2011

Spelare upptaxeras med 300 000

Av Kristina Gustafsson - 13 januari 2011 11:45

Vid övergången till Elfsborg, som trädde i kraft 1 januari 2009, ska Johansson enligt Skatteverket ha haft Patrik Mörk som agent. Denne hade ett avtal med Elfsborg mellan den 15 september till den 31 december 2008 för att sköta övergången. Enligt avtalet skulle klubben betala Mörk 250 000 kronor plus moms. Elfsborg betalade ut 312 500, men redovisade ingen utgående moms på ersättningen.

Skatteverket anser att Mörk är Johanssons agent och att han agerat för spelarens räkning vid övergången. Man menar att avtalet mellan Elfsborg och Mörk mer är en bekräftelse på betalningen av agentarvodet, och att föreningen därmed betalat Johanssons agentkostnad – vilket är att anse som en privat levnadsomkostnad för honom. De 312 500 kronorna ska därför ses som lön till spelaren, och det gör att Skatteverket vill upptaxera Johansson med den summan för 2009.
Eftersom Johansson inte deklarerat att det var Elfsborg som betalat agentarvodet, utan det kom fram först vid en granskning anser Skatteverket att han lämnat felaktiga uppgifter. Därför lägger de också på ett 40-procentigt skattetillägg på den skatt som ska betalas för de 312 000 kronorna.
Joel Johansson håller dock inte med om myndighetens bedömning.
– Det är fel av Skatteverket, och jag kommer absolut att överklaga. Jag har hjälp av advokater som tittar på det.
Han hävdar också att han inte hade Patrik Mörk som agent vid tiden för övergången, trots att Skatteverket i sin granskning anför tidningsartiklar och uppgifter på olika hemsidor som har med fotbollstransfers att göra.
– Jag har aldrig haft kontrakt med honom, utan det är Skatteverket som tolkat det så, säger Johansson.

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