ROMANIA
DEPARTMENT OF CRIMES AGAINST
RELATED CRIMES OF CORRUPTION
Nr. 48 / P / 2006
Under paragraph 4
art.264
CPC, verified merits
and legality
STEERING chief prosecutor
MARIUS
DANIEL
MORAR
RE CHIZITORIU
3 0 T E MBRIE SEP 2008
Doru Florin Tulus, chief prosecutor of the Department to
combat crimes related to corruption offenses in the National
Anticorruption Directorate;
Given prosecution material on the accused:
GEORGE CO POS
Investigated for offenses prev. and punished by art. 215
para 1, 2 and 5 of the Criminal Code., Art. 12 of Act 87 of
1994 and art.290 of the Criminal Code., Applying Article 33
of the Criminal Code letters., Art. 13 of the Criminal
Code. and article 41, paragraph 2 of the Criminal Code. ;
Puscoci SICA
Investigated for offenses prev. and punished. the art. 215
para 1, 2 and 5 of the Criminal Code. and art. 12 of Act 87 of
1994, 33 letters of application of the Criminal Code., Art. 13
of the Criminal Code. and article 41, paragraph 2 of the
Criminal Code. ;
Mihai Stoica
Investigated for offenses prev. and punished. the art. 215
para 1, 2 and 5 of the Criminal Code., Art. 12 of Act 87 of
1994, art. 23 letters a and c of Law 21/1999, now Article 23
letters a and c of Law 656 of 2002, with the application of
Article 33 of the Criminal Code letters., Art.13 of the
Criminal Code. and para 2 of the Criminal Code rt.41. ;
CRISTIAN BORCEA
Investigated for offenses prev. and punished. the art. 215
para 1, 2 and 5 of the Criminal Code., Art. 12 of Act 87 of
1994, art. 23 letters a and c of Law 21/1999, now Article 23
letters a and c of Act 656 of 2002 art.290 of the Criminal
Code., Art. 323 of the Criminal Code. and art. 7 of Act 39 of
2003, 33 letters of application of the Criminal Code., Art. 13
of the Criminal Code. and article 42 of the Penal Code. ;
Ioan Becali
Investigated for offenses prev. and punished. the art. 215
para 1, 2 and 5 of the Criminal Code., Art. 12 of Act 87 of
1994, art. 23 letters a and c of Law 21/1999, now Article 23
letters a and c of Act 656 of 2002 art.290 of the Criminal
Code., Art. 323 of the Criminal Code. and art. 7 of Act 39 of
2003 on preventing and combating organized crime, the
application of Article 33 of the Criminal Code letters., Art. 13
of the Criminal Code. and article 42 of the Penal Code .;
Victor Becali
Investigated for offenses prev. and punished. the art. 215
para 1, 2 and 5 of the Criminal Code., Art. 12 of Act 87 of
1994, art. 23 letters a and c of Law 21/1999, now Article 23
letters a and c of Act 656 of 2002 art.290 of the Criminal
Code., Art. 323 of the Criminal Code., Art. 7 of Act 39 of
2003, 33 letters of application of the Criminal Code., Art. 13
of the Criminal Code. and article 42 of the Penal Code. ;
Mircea STOENESCU
Investigated for offenses prev. and punished. the art. 215
para 1, 2 and 5 of the Criminal Code., Art. 12 of Act 87 of
1994, art. 23 letters a and c of Law 21/1999, now Article 23
letters a and c of Law 656 of 2002, applying the 33 letters of
the Criminal Code., Art. 13 of the Criminal Code. and article
41, paragraph 2 of the Penal Code. ;
JEAN PĂDUREANU
Investigated for offenses prev. and punished. the art. 215
para 1, 2 and 5 of the Criminal Code., Art. 12 of Act 87 of
1994 and art. 23 letters a and c of Law 21/1999, now Article
23 letters a and c of Law 656 of 2002, with the application of
Article 33 of the Criminal Code letters., Art. 13 of the
Criminal Code. and article 41, paragraph 2 of the Penal
Code. ;
Gheorghe Popescu
Investigated for offenses prev. and punished. the art. 215
para 1, 2 and 5 of the Criminal Code., Art. 12 of Act 87 of
1994, art. 23 letters a and c of Law 656 of 2002, with the
application of Article 33 of the Criminal Code letters., Art. 13
of the Criminal Code. and article 41, paragraph 2 of the
Penal Code. ;
GEORGE Netoiu
Investigated for offenses prev. and punished. the art. 215
para 1, 2 and 5 of the Criminal Code., Art. 12 of Act 87 of
1994 and art. 23 letters of Law 656 of 2002;
Sets out the following:
I. PRELIMINARY DATA
Introduction. Introduction to football, professional players,
players' agents and agents clubs
The data we present to shape the context in which the
crimes were committed by the accused. Since this information
was keen on football, converted to the handling of huge amounts
of money, passion for the game being converted into tickets,
subscriptions, television rights, commercials.
Basically, football has become an industry, and behind this
game are people, companies and groups that have nothing to do
with sports, but who profit from it.
Given these issues, the rules are very strict on, as will be
shown, and references to mandatory compliance are common.
The origins of football is somewhere over 2,000 years ago. In
2004, the forum which governs the sport worldwide FIFA
(Fédération Internationale de Football Association) recognized
China as the birthplace of football. The rules have evolved over
time, thus leading to the sport today.
In spring 2001, FIFA informed that over 240 million people
regularly play football in over 200 countries across the globe. Its
rules are simple and small and inexpensive equipment
necessary to practice football contributed undoubtedly increase
its popularity. In many parts of the world, born football passions
and plays an enormous role in the life of the fans, local
communities and even nations; is often called the most popular
sport in the world. It is recognized in many countries as sport
king.
History and evolution
Game rules were outlined in mid-nineteenth century to
standardize the rules a wide variety of similar games, played in
schools in the UK.Cambridge rules similar to those of today,
were created at Trinity College, Cambridge, in 1848, at a
meeting of representatives of several colleges.
These efforts led to the establishment of the Federation of
Football Association (FA) in 1863. Other English rugby clubs
followed suit and have not scored in FA. But in 1871, several
clubs were formed Federation of Rugby (Rugby Football
Union). The 11 clubs left in the FA have ratified the first 14
rules.
Today the rules are set by the International Football
Association Board (IFAB). It was founded in 1886 after a meeting
of the English Football Federation, Scottish Football Federation,
Football Federation of Welsh and Irish Football Federation in
Manchester.
Premier League Football was created in England in 1888 by
club president Aston Villa, William McGregor. Original format
contained 12 teams from central and northern England.
FIFA Football International Federation was formed in Paris
in 1904, and its representatives have decided to adopt rules
created by IFAB. The increasing popularity of the game led to the
union representatives of the two federations (FIFA and
IFAB). Today, their leadership is made up of four representatives
of FIFA and one representative from each federation by British.
Applicability rules
The main laws of the game are in number 17. The same laws
apply to their football t ll levels, although the preface regulation
allows national federations to amend certain passages for
various categories (juniors, seniors, women, etc.) In addition to
the 17 laws , numerous IFABdecisions and directives contribute
to the regulation of football game. Laws can be found on the
official website of FIFA.
Management level
Forum internationally recognized governing football (and
associated games, such as futsal and beach football is FIFA
(Fédération Intern ational de Football Association). The
headquarters of FIFA are in Zurich, Switzerland.
FIFA is divided into six confederations regional these are:
Asia: AFC (Asian Football Confederation);
Africa: CAF (Confederation of African Football);
North America, Central and Caribbean: CONCACAF
(Confederation of North, Central American and Caribbean
Association Football);
Europe: UEFA (Union of European Football Associations);
Oceania: OFC (Oceania Football Confederation);
South
America:
CONMEBOL
(American
Football
Confederation Outh S);
Many national federations under their jurisdiction. They are
affiliated both with FIFA and the relevant confederation
continent of origin.
UEFA
Member States is:
European Union of Football Associations (Union of European
Football Associations in English), known by the acronym UEFA
almost always, is the administrative body and control of
European football. UEFA represents Europe's national football
associations, organizes pan-European competitions at club and
national teams, and has control over financial remuneration,
regulations and media rights to these competitions.Several
national football associations who are in geographically in Asia
belong to UEFA and not of AFC (Asian Football Confederation),
including Israel and Kazakhstan. UEFA is one of the six FIFA
continental confederations. Of all, is by far the strongest in
terms of financial and influence on the game world. Virtually all
the top players in the world play in European leagues because of
the salaries paid by the richest football clubs in the world,
especially in England, Italy, Spain and Germany. Many of the
strongest national teams in the world are in the UEFA. Of the 32
seats in the 2006 FIFA World Cup, UEFA national teams 14 are
allocated.
UEFA was founded on 15 June 1954 in Basel, Switzerland
following discussions between the French Football Federation,
Italian Football Federation and the Belgian Football Federation.
Headquarters was established in Paris until 1959 when it was
moved to Bern. Henri Delaunay was the first General Secretary
and Ebbe Schwartz the president. Its administrative center is
the city since 1995 in Nyon, Switzerland. Originally composed of
25 national associations, today has 53 members.
UEFA, as a representative national associations, had several
conflicts with the European Commission. In the 1990s, issues of
television rights and especially international transfers were
radically altered to comply with European legislation.
European professional football players
MINIMUM REQUIREMENTS OF CONTRACT
UEFA Leagues and FIFPro working group elaborated the
following minimum requirements for the content of the contract
of a professional football player, who must be negotiated and
finalized by both parties ie the Club and player.
Both sides should consider the following to complete each
contract:
(A)
National legislation and in particular any
mandatory provisions;
(B)
Collective agreements, if applicable;
(C)
Regulations
FIFA,
UEFA,
the
National
Federations and Professional Leagues (if applicable), which are
the Statutes, Regulations and decisions of these bodies (notably
the FIFA Regulations for the Status and Transfer of Players).
1. Contract and parts
The contract must be in writing, duly signed by both
parties the power of signature necessary legal binding. It also
includes information on the place and date when the contract
was duly signed. In case of a minor, the parent or guardian
must also sign the con tract.
Each signatory party must receive a copy of the contract and
a copy must be sent to the Professional League and / or
National Association for registration in accordance with the
relevant body.
It shall state the name, surname, date of birth, nationality
(nationalities) and full residential address Player (only an
individual person). In case of a minor, the parent or guardian
must also be mentioned accordingly.
It shall state the full name of the club (name registration
included) and its full address and name and address
of the person legally representing the club. The contract of a
professional football player can only be concluded by a football
club and the entity its legal. Such entity is defined according to
the Manual / Regulation National Club as petitioner license. The
club must be a direct or indirect national football association
and / or professional league and be duly registered. No other
legal entity may not conclude such a player contract without the
prior written consent of the national football body responsible
(in the case of Romania, the Romanian Football Federation).
The contract defines the date of entry into force (day /
month / year) and ending date (day / month / year). On the
Furthermore it defines the equal rights of Club and Player to
extend and / or to terminate the contract before deadline. Any
termination of the contract must be founded (just cause). In
cases of prolonged periods of injury / illness or permanent
disability, the club player can send a note. Reference is made to
the FIFA Regulations for the Status and Transfer of Players.
If applicable, it must also indicate further persons involved
in the negotiations or conclusion of the contract (eg parent /
guardian of a minor, name of legal representative of the player,
the player's agent licensed, translator).
2. Definitions
The contract contains terms and definitions, which are duly
explained.
For terms not expressly defined in this agreement have
meanings consistent with the definition of these terms of FIFA
and UEFA statutes and regulations, as amended from time to
time.
3. Relations
The contract is an employment contract for a professional
player. The national legislation of the country where the club is
duly registeredapplies, unless otherwise agreed other legislation
to be applied. National labor law may provide mandatory
provisions which can not be amended by the parties and have to
be taken into account.
The employment contract must contain all rights and
obligations that are Contracting Parties (employer and
employee). No further contract will cover the legal relationship
between the two parties. If another agreement exists or is signed
at a later stage then the parties are obliged to refer to this
agreement or to any subsequent employment agreement. Any
additional agreement related to the labor contract must be sent
to the Professional League and / or the National Football
Association .
Club employs the Player as a professional football player in
accordance with the terms of this contract.
4. Obligations club.
The agreement defines the obligations of the club towards
the Player as follows:
The agreement defines all the Club's financial obligations as
follows:
(A)
Salary (regular, monthly, weekly, performance
based);
(B)
Other financial benefits (bonuses, experience
reward, international appearances);
(C)
Other financial benefits (as well as non-financial
as well as car, accommodation, etc.);
(D)
Medical insurance for accident and illness (as
mandatory by law) and payment of salary during incapacity
(definition to be determined including its consequences with
regard to salaries paid);
(E)
Pension Fund and social security costs (as
mandatory by law or collective agreement them);
(F)
Reimbursement of expenses incurred by the
player.
The contract must define the currency, amount, date for
each amount (eg at the end of each month) and method of
payment (cash, bank account transfer, etc.).
The contract also regulates the financial impact in case of
major changes of revenue of the club (eg promotion / relegation).
For young players, the contract ensures the right of the
player to continue his (non-football compulsory education). It
can also prepare a second career after football (retirement).
The Club and the Player agree on the payment of taxes in
accordance with national legislation (cf. 5.4 below; who and
what you pay).
The contract includes provisions for protection of human
rights (eg right of free expression of the player) without
discrimination against the Player.
The contract explains the policy on safety and health club
that includes compulsory for players sickness and accident and
regular medical and dental and medical / dental treatment with
qualified personnel during football. It also provides anti-doping
prevention.
5. Club respects the Statutes, Regulations and Decisions of
FIFA, UEFA, the National Association and, where applicable, the
Professional League.
The player's obligations, remember the following:
5.1 The agreement defines the Player's obligations towards
the Club as follows:
5.2 The agreement defines all the Player's Liability towards
the club:
(A) To play matches in the best possible way according to his
ability, when selected;
(B) To participate in training and match preparation
according to the instructions of his superior (eg Head coach);
(C) to maintain a healthy lifestyle and high standard of
fitness;
(D) to respect and act in accordance with Club officials'
instructions (reasonable, for example, to reside where suitable
for the club);
(E) To attend events of the Club (sporting but also
commercial ones);
(F) To obey Club rules (including, where applicable, Club
Disciplinary Regulations, which is adequately explained before
signing the contract);
(G) To behave in a sporting manner towards people involved
in matches, training sessions, learn and respect the rules and
accept decisions by match officials;
(H) to refrain from participating in other football activities,
other activities or potentially dangerous activities that were not
previously approved by the club and are not covered by the
insurance club;
(I) to take care of the property of the club and to return it
after termination;
(J) To immediately notify the Club in case of illness or
accident and to not undergo any medical treatment without
prior information to the club's doctor (except in emergencies)
and submit a medical certificate of incapacity;
(K) To undergo regularly medical examination and medical
treatment at the request of the club doctor;
(L) the terms of any association, league, player's union and /
or club anti-discrimination policy;
(M) does not make the Club or football into disrepute (eg
media statements);
(N) does not gamble or undertake other related activities
within football.
5.3
Player adheres to the Statutes, Regulations and
Decisions of FIFA, UEFA, the National Association and, where
applicable, the Professional League.
5.4
Player and Club agree on the payment of taxes
in accordance with national legislation (cf. 4.6 above).
5.5
The player is entitled to a second opinion by an
independent medical specialist if he contests the opinion of the
club's specialist. If there are still differing opinions, the parties
agree to accept an independent third opinion, which will be
mandatory.
6. Rights of the image
6.1 The Club and Player have to agree on how the player's
image rights are exploited.
6.2 As a recommendation and principle the individual player
may exploit his rights by himself (if not conflicting with sponsors
/ partners club) while the club can exploit the Players' image
rights as part of the whole squad.
7. Loan
7.1 The club and the player must agree on a loan to another
Club, which must comply with the relevant applicable football
regulations.
8. Player discipline and grievance
8.1 The Club establishes in writing appropriate internal
disciplinary rules with sanctions / penalties and the necessary
procedures, which the Player abides. Club Player must explain
that these rules.
8.2 The club fixes these rules and procedures and sanctions
including fines according to local agreement and standards.
8.3 If a player violates any of the obligations to which he is
subject under the agreement, the club may impose a range of
penalties according to the seriousness of the offense, according
to these disciplinary regulations.
8.4 The player has the right to appeal AND has the right to
be accompanied / represented by the club captain or a
representative from sin dictated.
9. Club retains the right to take any action against the
player who was found guilty of doping, thus taking into account
the principle of individual case management.
10. Settlement of disputes
10.1 The agreement fixes the litigation between the parties
on issues not covered by the contract.
10.2 Subject to national legislation any dispute between the
club and the player on his contract of employment will be
subject to an independent and impartial arbitration composed of
equal representatives of both parties (employer and employee)
according to the National Association Constitution and Rules, or
the Court CAS. These decisions are final. Under the conditions
mentioned in the FIFA Regulations for the Status and Transfer
of Players, disputes may be settled by the Dispute Resolution
Chamber, with an appeal possibility to CAS.
(Important remark: labor issues are covered by national law
and in certain countries arbitration on labor disputes is not
allowed.)
11. Football Regulations
11.1 The Football Regulations are:
- Status;
- Regulation;
- The decisions of FIFA;
- The decisions of UEFA;
- Decisions of National Associations and, if applicable, the
Professional League.
11.2 The Club and the Player must comply with the
statutes, regulations and decisions of FIFA, UEFA, the National
Associations of and, where applicable, the Professional League,
which is an integral part of this agreement - parts become aware
of this through their signature .
11.3 The Club and the Player acknowledge that the abovementioned Football Regulations may change periodically.
However, the club and the player must complete the final
content of the following provisions:
(A) The law will apply;
(B) Jurisdiction;
(C) The authoritative version if the contract is translated (if
more than one language);
(D) The confidentiality agreement duly signed (unless
disclosure is required by national law or football regulations);
(E) A clause no longer applies not affect the remainder of the
contract;
(F) Interpretation of contractual clauses has to be fixed (eg
who is responsible?);
(G) The number of copies of this agreement and to whom
they are distributed;
(H) Definition of the annexes, which are an integral part of
this agreement and distributed to the Player;
(I) Any amendments, additions or deletions of this agreement
are only valid if agreed in writing.
It also provides that the parties agree on all relevant
Annexes (which applies duly signed by both parties):
Annexes:
- The rules of the club (including the club's disciplinary
regulations, if applicable)
- Football Regulations.
The above presented data available on the Internet at:
" www.fmf.md/docs/regul/Cerintele%20minime%20ale%20contr
actului.doc "consists precisely in emphasizing their importance
and exhaustive nature of the regulations.
Status of football players
Regula tion implementing the provisions of Law No physical
education and sport. 69/2000, art. 1 letter i) provides that the
concept oflegitimacy translates into a bilateral legal act between
a sport and a sports structure, which gives them their reciprocal
rights and obligations, and let l) as a joint stock commercial
sports is sports club established under Law no. 31/1990,
republished, Law no physical education and sport. 69/2000,
and, in addition, the Commercial Code;
In accordance with Law no. 69 of 28 April 2000, the law of
physical education and sport, published in Official Gazette
no. 200 of 9 May 2000 (art. 14 para. (1)) in the law and in
accordance with the provisions of the statutes and regulations of
national and international sport federations, athletes are:
amateurs and professionals.
Professional athlete is defined in par. (2), namely that the
sport that meets the following conditions:
a) The licensee of a professional athlete;
b) ends with a sports structure, in writing, an individual
employment contract or an agreement in terms of the Civil Code.
Professional athlete who has signed an agreement with a
sports structure in terms of the Civil Code shall provide, upon
request, participation and payment of contributions to a pension
system, public and / or private, under the law.
Interpreting legal norm in question, is released principle of
ensuring social security professional who has signed the
convention / contract with sports structure only at the request
of the person concerned, and not in default as the common law
of labor.
In the context of art. 21 of the law, are considered sport
structures:
(...)
b) clubs, including those organized as companies,
(...); (...)
d) professional leagues;
e) national sports federations.
Sport structures defined in art. 22 para. (1) in that they are
private associations or public institutions, created or
established, as appropriate, in order to organize and manage a
sports activities aimed at promoting one or more sports,
practicing them by their members and participating in activities
and sports competitions. Girl Devic. para. (2) for the purposes
and under the conditions established by law can operate sports
clubs, public law corporation organized under central or local
public administration bodies and sports clubs are structures
with legal personality, formed under the law, which may include:
a) legal persons, private or non-profit structures sport stock
companies; (...) Sports clubs are subject to financial checks each
year, and, by law, whatever the form of organization covered by
this law shall comply with the rules and regulations specific r
federatiilo national and, where appropriate, the leagues
professional sports branch that. Further, we show that the
professional sports clubs are organized as non-profit
associations or sports-stock companies, which get good nut
from national sports federations license, issued in accordance
with the statutes and regulations of the International Federation
by sport. Professional sports clubs are organized only for one
sport.
Professional sports clubs, organized as non-profit
associations, subject to the legal regime of such associations,
and professional sports clubs, sports organized as joint
stock companies, subject to the legal status of the companies
it with the peculiarities of this law . So are subject to
undertakings, with all the consequences of this: the integrity of
heritage tax obligations mandate managers, etc ..
Also, we support the professional leagues ret negotiate and
conclude collective agreements under the law (Law no. 130/1996
on collective labor agreement (published in Official Gazette no.
184 of 19 May 1998)). According to the law in the cole ctive labor
contracts, collective labor contract is the agreement between the
employer or employers' organization, on the one hand, and
employees represented by unions or otherwise provided by law,
on the other hand, setting out clauses on working conditions,
wages and other rights and obligations arising from labor
relations.
Regarding the social protection of athletes, art. 63 requires
that athletes receive social security rights, social care, health
insurance and rights due to them from private pension funds,
under the law.
According to the Regulation on the status and transfer of
football players, the terms below have the following meanings:
- Contract: individual
labor
contract or
civil
convention. According to Law no. 130 of 20 July 1999
concerning certain protection measures employed persons,
published in Official Gazette no. 355 dated 27 July 1999, the
employment of a person is done by a contract between the
person working individual who work and physical or legal
person for whom the work is performed, called the employer, the
person employed in conditions that prior to obtaining the status
of an employee, with rights and obligations under the labor law,
collective labor agreements and individual employment
contract. The above provisions shall not apply where, by law, the
work is performed under a civil convention services.People who
work under a civil convention services may end with general
directions of labor and social protection social insurance
contracts and social insurance contracts mentioned above the
insured is obliged to pay contributions to the social security
fund, benefiting from allowances and disability pensions or,
where appropriate, the age limit prescribed by law for
employees, not benefiting, after the demise of the rights provided
for the unemployed.
In Article 1 of the Law on physical education and sport, on
the status of players is retained as legitimate players are
amateurs or professionals affiliated clubs:
- A player professional if you have signed a written contract
with a club and is paid more than his actual expenses incurred
in preparation.All other players are considered amateurs.
Professional players have, besides the rights provided for
amateurs, the following rights:
a) to conclude a contract with a club affiliated individual
work or a civil convention, according to law;
b) pay the salary or fees are due and additions, bonuses,
bonuses, allowances and emoluments agreed by the parties or
civil contract work and benefit from the substantive rights set
forth in the respective contracts;
c) to ensure their stability contract, the contract can not
stop, or change, except in cases and under the law and this
Regulation.
In Article 10 - Contracts professional players - it looks like a
professional player for playing football is what meets the
following conditions: (...) b) ends with a sports structure, in
writing, an individual work contract or a civil convention in
terms of the Civil Code. Players who have reached the age of 15
may conclude a contract only (approval of a parent, guardian or
a guardianship authority, as appropriate. The approval must be
obtained prior, refer to that contract, to be express, unequivocal
and be certified by a notary public, clubs signed contracts with
players must be out FRF.
Art. 11 regulates matters of individual labor contract, which
states: 1. The individual labor contract is a contract under
which the player is obliged to perform the work, through
participation in the training and official games, for and under
the authority of a sports club in exchange for remuneration
called wages. Club undertakes to assure the necessary
conditions for the activity of the player, to pay his salary and
other financial entitlements in relation to the quality and results
of work performed, under the contract, and pay other
contributions under the law. 2. Football clubs using professional
players, who signed a contract with individual work are required
in their country of functions as approved by the governing body
of the club properly and to provide the necessary number of
functions "footballer professional "and" professional football
coach ", included in the" Classification of Occupations in
Romania ". 3. Players may be employed by a club based on
individual employment contract only on one of the existing
functions in the payroll. 4. The individual labor contract ends in
4 copies, one for the player, club, territorial labor inspectorate
and forum organizer. 5. The individual labor contract is
registered, the club that performed by employing the forum
organizer - depending on the jurisdiction, within maximum 45
days from the closing date and the Labour Inspectorate, in
accordance with the law.
The individual labor contracts, civil conventions,
annexes or addenda thereto, transfer agreements and other
inscriptions used as evidence on the status of a player must
be highlighted in the official register of record club. If these
documents are not registered at the club, or have
discrepancies in entries made the club in question will be
sanctioned under this Regulation. Contracts signed by
professional players clubs are registered in the records of
specialized services FRF LPF or AJF, and effects in terms of
legitimacy or transfer players respective clubs starting with
the registration date.
If employment contracts concluded by clubs with
professional players, clubs are obliged to register with the
Labour Inspectorate under labor legislation in force.
Termination of the contract unilaterally without just cause
or sporting just cause is prohibited without the following rules
apply: a) in the case of contracts concluded by clubs with
players aged up to 28 years old (at the time of concluding the
contract), unilateral denunciation is prohibited in the first three
years of the contract, it is considered protected period; b)
contracts concluded clubs with players after the age of 28 years,
unilateral denunciation is prohibited in the first two years of the
contract, it is considered protected period.
If the club does not pay player salaries, game, allowances or
other financial rights or it does not provide other conditions, as
was stipulated in the contract, the player is entitled to, after a
period of 10 days to maturity, to the competent committee of the
FRF or AJF, respectively. The player may request termination of
the contract or continue. If the contractual relationship ceases
on a final decision at the request of the player, he is entitled to
receive the remaining contractual rights and can sign a new
contract with another club, respecting other regulatory
provisions.
***
Binding rules on transfers
After 1989, Romanian football players were able to transfer
to clubs abroad, qualification Romania national football team at
the World Cup in Italy, organized in 1990, is an opportunity to
assert footballers in Romania .
As noted above, for transfer of involving compulsory three
factors:
1. transferring club player (transferor);
2. club services employing Player (transferee);
3. football player;
In most cases, there is currently a fourth transfer factor,
namely the player's agent or servant of one of the clubs , known
as the impresario.
According to the Regulation on the status and transfer of
football players issued by the Romanian Football Federation and
the explanation given in the Explanatory Dictionary of the
Romanian
Language
( transfer sb
1. transfer. ♢ (sport)
movement of a professional player from one club to
another ) transfer of a football player can be defined as moving a
professional soccer player from the losing club (the club that
formerly held the player who agrees to transfer it) to another club
(club assignee) to disputing the official games (games played on the
football competition, such as senior or junior championships, cups
or international competitions Reserved clubs organized by UEFA or
FIFA, less friendly games and selection) within a period determined
by each National Federation for the transfer of players from one
club to another, or to legitimize professional players from other
clubs, under a contract registered (registration: registration
operation of the player's contract and / or agreement
to transfer the court records organizer, followed by writing entries
legitimize the transfer or players at the new club in books
legitimacy and personal files of players), usually for an amount of
money called, in general, transfer allowance , payable by the
transferee club club transferor.
This file refers to the transferring clubs, Romanian football
clubs "Dinamo" Bucharest "Rapid" Bucharest "Gloria" Bistrita
and "steel" in Galati. Also, the file in question refers to the grand
Romanian football had representation contract with football
players transfer of four football clubs in Romania.
Players' agents
Players 'agents, hereinafter impresarios, FIFA is regulated by
legislation (Regulation of players' agents) and national tax law
(Law 87/1994, Law 241/2005), commercial (Law 31/1990) and
the Law 69/2000, known as the Law of sport.
We present in the following, REGULATION OF PLAYERS
AGENTS IN ROMANIA, respectively key provisions linked in
terms of the events whose description will be made below:
Thus, the preamble indicates that:
1. This Regulation concerns the occupation of players' agent,
person arranging transfers of players within a national association
or a national association to another.
I. General rules
Article 1
1. Players and clubs may use the services of players' agents during
negotiations with other players or clubs, as long as the player to
have a license issued by the Romanian Football Federation,
according to art. 2, para. 1.
Player agent is an individual whose business is regularly present
the clubs to engage or put in leg Uh lap two clubs signed a contract,
following the provisions set out below.
2. Players and clubs are forbidden to use the services of players'
agents who are not licensed. (Cf. Art. 16 and 18).
3. The prohibition referred to in the. above do not apply if the
player is one of P RINT, brother, sister or wife that player or if the
player's agent or club is legally authorized to practice law in
accordance with national legislation.
II. Licensing
Art. 2
(...)
2. The applicant must have an impeccable reputation, otherwise
the application will not be considered. Romanian Football
Federation will decide whether he applicant meets the basic
requirements S under Romanian law. Applicants shall submit a
copy of CI and record up to date.
3. Only individuals can apply for a license . Not allowed requests
from companies or clubs.
Art. 3
The applicant can not, under any circumstances, be a function
within FIFA, a confederation, a national associations or leagues
football at a club or an organization related in any way to these
institutions.
Art. 4
(...)
Art. 5
(...)
Art. 6
(...)
2. The purpose of insurance is to cover any claim from players,
clubs or other players' agent after agent activity which, according
to the Romanian Football Federation and / or FIFA, FIFA
regulations contrary to principles of pri n s have FRF Consequently,
the policy will be formulated in a way that S risks can be covered
by players' agents.
3. The maximum amount covered by the insurance policy shall be
fixed according to the turnover of the players' agent.
4. professional liability insurance policy shall also cover claims
made after expiry of the policy, the activities carried out during the
validity et policy. (...)
Art. 7
(...)
Article 8
1. All candidates who pass are required to sign a Code of
Professional Conduct (cf. Appendix B) in which they engage,
without reservation, to observe in their players' agent basic
principles of this code.
2. Players' agents are liable to penalties under Art. 15, the. 2.
Article 9
(...)
Art. 10
III. The rights and obligations of licensed players' agents
Art. 11
Licensed players' agent is entitled;
a. to contact any player who is not, or is no longer under contract
with a club (cf. Art. 12 and 13 of the FIFA Regulations for the
Status and Transfer of Players Football).
b. to represent the interests of any player or club that requires him
to negotiate and / or conclude contracts on its behalf.
c. to deal with the interests of any player who requests them;
d. to take care of the interests of any club which requests
Art.12
1. A players' agent may represent or / can handle the interests of a
player or club, in accordance with art. 11 completed only if a
written contract with the player or the club.
2. This contract shall be limited to a period of two years but may be
renewed in writing at the express request of both parties. The
contract may be renewed tacitly. The contract will state explicitly
the player who pays the agent, the type of fee payment and its
preconditions.
3 . The players' agent may only be paid by customer services they
employ; in any case it can not be paid by a third party.
4. Level of remuneration due to a players' agent who was hired to
represent him is calculated based on the player's annual basic
income (ie, excluding any other benefits such as car, apartment,
bonuses for points and / or any raw or benefits) that the agent has
negotiated for the player in the employment contract.
5. The players' agent and the player will decide in advance
whether the player will remunerate the agent with the full amount
at the start of work contract negotiated for the player or whether he
shall pay annual installments at the end of each contract year
Finally et.
6. If the agent does not understand player on payment of the entire
amount at the start of the employment contract and the contract
negotiated by the agent player player player name, last longer than
the representation contract between the players' agent and the
player, the player's agent is entitled to annual remuneration even
after expiry of the representation. This right lasts until the player's
employment contract expires or until the player signs a new
contract, without the players' agent, respectively.
7. If the players 'agent and the player can not agree on the level of
remuneration to u if the representation contract does not provide for
such remuneration, the players' agent is entitled to an allowance of
5% of the basic income described. 4 above which the player will
receive the negotiated labor contract agent on his behalf.
8 . A players' agent who has a contract with a club shall be
remunerated for his services by paying a lump sum which was
fixed in advance.
9. Each players' agent is required to use a standard contract of
representation (acc. To Annex C). Contracting Parties are free to
enter into additional agreements to the contract type provided the
observance of the Labour Code in Romania.
10. The representation contract will be drawn up in four copies,
signed by both parties. Player or the club shall keep the first copy
and the second player agent.
The players' agent shall send the third and fourth copy of the
National Federation or National Federation belonging to the player
or club to be taken out within 30 days after signing. Copies of the
contracts will be sent to FIFA upon request. (...).
Art. 13
The players 'agent may organize its work as a company as long as
his employees' work is restricted to administrative duties related to
the company's activity. Only the players' agent has the right to
represent and promote the interests of players and / or clubs to
other players and / or clubs. (It follows that you intuit personae).
The players' agent shall inform the Romanian Football Federation
any employee removed from the list. The employee is then
removed.
Obligations agent
Art. 14
The players' agent has the following obligations;
a. to fully comply with the statutes and regulations of the
Romanian Football Federation and the other national associations,
confederations and FIFA .
b. to ensure that any transaction entered into by its statutes and
regulations comply with the above.
c. or never approach a player who is under contract with a club in
order to persuade him to rescind the contract or to violate the rights
and obligations stipulated in the contract;
d . to represent only one party when negotiating a transfer ;
e. on request, make available to the competent body of the
Romanian Football Federation - Committee on licensing and
players' agent and / or FIFA all the required information and
submit the necessary documents;
f. to ensure that the name and signature and the name of his client
appear in any contracts resulting from transactions involving;
g. to comply with labor laws in Romania.
Art. 15
1. Players' agents who abuse the rights granted to them or violate
any of the duties stipulated in this Regulation shall be liable to
sanctions.
2. can pronounce the following sanctions:
a. warning, reprimand, warning
b. sports penalty from 20 000 USD to 30 000 USD
c. susupendarea license
d. the withdrawal of license
Penalties may be added.
3. The above penalties may be imposed against the guilty player
agent only by the Romanian Football Federation and FIFA.
4. The license will be withdrawn if the players' agent no longer
fulfills any of the conditions for granting the license referred to in
art. 2, 3, 6 and 7 (professional liability insurance or bank
guarantee). In the latter case and if the failure can be remedied, the
competent body of the Romanian Football Federation will set a
reasonable period of time during which to comply with regulations.
5. In addition to the reasons for the al.4, the license will be
withdrawn, especially if the players' agent repeatedly and
seriously violate the statute and regulations of the Romanian
Football Federation, other national associations, confederations
and / or FIFA.
6. The license will be withdrawn by the Romanian Football
Federation. FIFA has the right to order a national association to
raise an agent license.
IV. Duties players
Art. 16
1. Players may use only the services of a licensed players' agent
who owns issued by a national association in accordance with
FIFA regulations, except as provided in Art. 1, para 3.
2. Name and surname agent player will appear, without
exception, the contract (contracts) work every transaction in
which the players' agent represents the interests of the
player. If a player uses the services of a players' agent, this will
be noted in explicitly in the contract of employment.
Art. 17
If a player activates a club team in Romania employ the services of
a player without a license , the Romanian Football Federation (in
the case of a national transfer) or FIFA (in the case of international
tranfer) entitled:
a. to take account of this fact when judging a player's situation in
any dispute arising from such contracts;
b. to punish the player.
V. Duties clubs
Art.18
1. Clubs wishing to hire the services of a player may only treat;
- with the player himself , or;
- With a players' agent who has a license issued by the Romanian
Federation of Football or another national association in
accordance with their regulations of FIFA, except as provided in
Art. 1, para 3.
2. For any transaction in which a players' agent represents the
interests of a club name and signature will appear, without
exception, the contract (s) of transfer and / or employment. (...)
3 . A club which pays compensation to another club must pay
directly to the beneficiary club. It is strictly forbidden to remit the
sum of the club, either totally or partially, the players' agent, even if
it pay .
Art. 19
1. Club who violate any of the prohibitions referred to in art. 18 is
subject to the following penalties;
a. warning, reprimand, warning;
b. suspension of one or To all board members;
c. sporting penalty from 20 000 USD 40 00 0 USD;
d. prohibition to carry out internal transfers and / or
international for a minimum period of 3 months;
e. prohibiting the national football activities and / or international.
In addition, any transaction entered into by the club in violation of
art. 18 above will be considered void. Penalties may be
summarized (aggregated).
2. The penalties mentioned above can be given only by the national
federation which is affiliated club - Romanian Football Federation
(in the case of a national transfer) or FIFA (in the case of an
international transfer).
There are special clauses, which are:
VI. Special Provisions
Art. 20
1. The players' agent who decides to cease license is required to
return the Romanian Football Federation. Failure to do so will void
the license and publication of this decision.
2. Romanian Football Federation will publish the names of players'
agents who have terminated their activity and notify FIFA and
UEFA. (...)
Art.21
1. Romanian Football Federation will appoint a supervisory body
responsible for the decision and players 'agents who have been
issued
licenses
Licensing
Committee
and
Officers
Jucători.Această committee will ensure that players' agents
nationally comply with the principles of the Code Professional
Conduct.
VII. Litigation
Art.22
1.
In case of a dispute between a players 'agent and a
player, a club and / or another players' agent, all belonging to
the Romanian Football Federation (national disputes), it is the
responsibility of the decision. Romanian Football Federation,
the Committee on Contracts, statutes and regulations will
review the case and make decisions. They may ultimately be
challenged by them addressed Saved FRF Executive
Committee (...)
Key issues on the transfer of football players and
players' agents:
As shown by the mandatory rules of regulation of
players' agents, only natural persons may request and receive
license agent.
The license is non-transferable.
Agencies players can organize their work in a company,
but company employees have administrative duties only and may
not represent the interests of the players' agent in its contractual
relations.
Players' agents may represent both a football player and
a football club, for transfer of players, but it is forbidden to
represent two sides in the same transaction.
At the same regulation states that can represent, in a
transfer, a player first-degree relatives and lawyers recognized by
the competent national body.
Transfer rights belong exclusively to sports clubs
affiliated therefore can not be assigned to a third party,
person or entity . In these circumstances, a football player
can be transferred only to a club that is affiliated to the
National Federation concerned.
If a transfer of a football player who is represented by a
players' agent, the amount of transfer must be fully paid by the
losing club club assignee. Even if a players' agent represents the
interests of the club losing the amount of transfer must be
transferred in whole club club assignor assignee, after which the
latter pay their debt to third parties, obviously, with regard to
authorized third parties.
According to FIFA and FRF transactions brokered by
unauthorized persons may be declared void, along with other
penalties.
It is not allowed as a proportion or percentage of
transfer allowance Player return subject of the transfer or the
transfer agent players arranging itself.
The Rules of Organization and Activity Soccer Rom ania,
Chapter I, are described football clubs as follows:
Art. 1. AFFILIATION CLUBS
1.1. Under the provisions of Article 10. 1 of the Statute of the
Romanian Football Federation, may participate in only FRF sport
structures with legal personality, legal and officially recognized or
legal persons, private clubs, public legal persons clubs, schools
with similar program or sport palaces and clubs for children and
students, whose teams participate in competitions organized by the
FRF and / or professional leagues and football associations county
and Bucharest.
1.2. Sport structures, with or without legal personality, whose
teams participate in competitions organized by AJF, joins territorial
jurisdiction County Football Association, affiliated to the FRF.
1.3. Sport structures, with or without legal personality, whose
senior team promotes the county championship championship
organized by FRF / per level professional league competition, you
must join the FRF and, where appropriate, to become members of
the professional league to participate in that competition. Sports
associations without legal personality, in this situation, only FRF
can join sports clubs after their establishment, under the law, and
the registration sports, the National Agency for Sport.
1.4. Sport structures whose membership is terminated due to FRF
downgrading their senior teams in the county championship, are
required to be members AJF territorial jurisdiction.
(...)
1.6.1. At the request of affiliation shall be attached the following
documents proving:
A. In c azul sports structures - private legal persons:
a) articles of incorporation and status of attorney authenticated or
certified;
b) a copy of the judgment is final and irrevocable, granting legal
personality;
c) copy of the certificate athletic identity;
d) copy of the certificate of registration in the National Register of
non-profit legal persons, for non-profit legal persons;
e) copy of the certificate of registration in the Commercial Register,
if sports structures organized sports as companies limited by
shares;
f) evidence headquarters;
g) proof property.
B. If sports clubs - people ju raise public law:
a) document available that have been established and / or
organized;
b) provision whereby the act is approved rules of organization and
functioning;
c) copy of the certificate athletic identity;
d) evidence headquarters;
e) proof property.
C. In the case of institutions with similar programs and sports, as
well as palaces and clubs for children and students:
a) act provided that they are established;
b) act provision that establishes that such educational
establishment to carry, in addition to educational activities, and
activities of selection, preparation and participation in the national
football competition system;
c) certified copy of the certificate of identity sports;
d) evidence headquarters;
e) proof property.
(...)
1.7. General Assembly of the FRF / AJF is competent to decide on
the affiliation of members. FRF Executive Committee or Executive
Board may decide AJF provisional membership of a member, this
decision will be subject to approval of the first general meeting that
will decide the final affiliation. Affiliate provisional or definitive
judgment shall be communicated within 15 days of the date of
adoption. If the application is rejected, within 15 days from the
date of the hearing, the documents shall be returned to the club,
showing, in writing, the reasons which led not allowing affiliation.
(...)
1.9. Changing the legal form of an affiliate member reafilier ii
imposes the obligation to FRF / AJF.
1.10. Within 15 days after the amendments to the statute and
articles of association / company contract / document provision,
sport is bound to require their inclusion in the Register sports.
(...)
1.12. Each member is obligated to notify FRF / LPF / AJF, within
30 days from the date of the final and irrevocable decision of the
court, any change in the articles of incorporation and the statutes,
to be operated in these forums records.
The period under review, as we show below, is 1999 2005, inclusive. During this period, specific activities were
governed by transferring players FIFA regulations in force during
the period 1995 - 2001, respectively, in 2001 - 31.12.2007.
With regard to players 'agents regulations, so that
adopted in 1995 and endorsed in 2001, retains the essential
conditions on the rights and obligations of players' agents, which
illustrate:
- to ensure that each transaction it is a party is determined
by statute and regulation above;
-to represent only the interests of the parties to a transfer ;
The same regulations clearly state that clubs
obligations, inter alia:
Any club wishing to engage the services of a player shall
negotiate only:
- the player itself, or
- a player agent who is authorized (...).
Any club which pays another club compensation for training and
development of players, will be required to transfer the amount
directly to the football club. It is forbidden to transfer any or all of
the total amount, even as remuneration, a player agent. There is
no doubt that the intervention of any links, even the agent in
the transfer is illegal.
For the purpose of the club, as described in the above
Regulation, fall and football clubs "Dinamo" Bucharest "Rapid"
Bucharest "Gloria" Bistrita and "steel" in Galati.
As is apparent from the file, clubs Dinamo Bucharest as
"Dinamo 1948" SA, Rapid Bucharest as "Football Club Rapid"
and Otelul Galati SA, as "Football Club steel" SA companies are
incorporated in the actions, while the club Gloria Bistrita, as the
Association Football Club Gloria Bistrita 1922, the sports
association.
Dinamo 1948 SA
•
Type: SA
•
Code: EN-523-MX
•
NRI .: J40 / 1429/2001
•
CUI: 13699971
•
•
Condition: Function
•
•
An re set up in 2001
•
•
Activity: 9262 - Other sporting activities;
In: 2008-May-09
Last balance in 2006.
Position 1 in the Top 50 in 2006 CANE 9262 the turnover on Bucharest.
GENERAL INFORMATION:
Location
Country:
ROMANIA
Reg. Traditional:
MUNTENIA
Reg. EU:
Bucharest-Ilfov
County:
BUCHAREST
Location:
BUCHAREST SECTOR 2
Associates
FOOTBALL SPORTS CLUB Dinamo Bucharest Bucharest
SECTOR 2
(Legal)
WALTER FLORIAN OTOPENI (Born: 1963)
(Physical)
Vasile Turcu SECTOR 1 BUCHAREST (Born: 1954)
(Physical)
Savulescu EMIL DRAGOS BUCHAREST SECTOR 3 (Born: 1973)
(Physical)
DINU CORNELIU CONSTANTIN SECTOR 1 BUCHAREST (Born:
1948)
(Physical)
BADEA Nicolae SECTOR 1 BUCHAREST (Born: 1948)
(Physical)
CRISTIAN BORCEA PANTELIMON (Born: 1970)
(Physical)
Records of Finance (and date of registration)
Corporation tax year:
January 2003
Social insurance contribution:
January 2004
Accident insurance contribution:
January 2004
Unemployment insurance
contribution:
January 2004
Contribution for health
insurance:
January 2004
Tax on income from wages and
salaries equivalent:
January 2003
Managers
Mohammad Bagher Haghia KARIMZADEH BUCHAREST SECTOR
5 (Born: 1962)
DINU CORNELIU CONSTANTIN SECTOR 1 BUCHAREST (Born: 1948)
WALTER FLORIAN OTOPENI (Born: 1963)
Savulescu EMIL DRAGOS BUCHAREST SECTOR 3 (Born: 1973)
Vasile Turcu SECTOR 1 BUCHAREST (Born: 1954)
VLADIMIR COHN SECTOR 1 BUCHAREST (Born: 1944)
BADEA Nicolae SECTOR 1 BUCHAREST (Born: 1948)
Others
CERNAT Michael Petre (audited) BUCHAREST SECTOR 2 (Born: 1943)
Change History Trade Register
Change
Partners / shareholders / individual trader's
Capital / shares - shares / share profit sharing - loss
Administrator / Authorized agents / representatives / Auditing / Auditing
Submit annual financial statements
Activities (NACE classes)
Identification Data Company
Activity History
Year
Items of business
2006
9262 - Other sporting activities;
2005
9262 - Other sporting activities;
2004
9262 - Other sporting activities;
2003
5212 - Retail sale in non-specialized stores with predominant sale of food products;
2002
7440 - Advertising;
2001
7440 - Advertising;
Initial:
9262 - Other sporting activities;
* Values are expressed in RON
FOOTBALL CLUB RAPID SA
•
Type: SA
•
Code: EN-124-OGW
•
NRI .: J40 / 5310/2006
•
CUI: 18536665
•
Condition: Function
•
In: 2008-May-12
• An establishment in 2006
• Activity: 9262 - Other sporting activities;
GENERAL INFORMATION:
Location
Country:
ROMANIA
Reg. Traditional:
MUNTENIA
Reg. EU:
Bucures-Ilfov
County:
BUCHAREST
Location:
BUCHAREST SECTOR 1
Associates
MEGAPEARL LIMITED NICOSIA
(Legal)
Football Rapid Bucharest Bucharest
(Legal)
JEAN VALVIS 1208 GENEVA (Born: 1954)
(Physical)
GEORGE COPOS SECTOR 1 BUCHAREST (Born: 1953)
(Physical)
Records of Finance (and date of registration)
Corporation tax year:
March 2006
Social insurance contribution:
March 2006
Accident insurance contribution:
March 2006
Unemployment insurance
contribution:
March 2006
Contribution for health
insurance:
March 2006
Tax on income from wages and
March 2006
salaries equivalent:
Managers
ALEXANDER BUNEA BUCHAREST SECTOR 4 (Born: 1948)
Zott CONSTANTIN DAN SECTOR 1 BUCHAREST (Born: 1962)
TOMA CONSTANTIN SECTOR 1 BUCHAREST (Born: 1961)
GEORGE COBZAREANU OCTAV SECTOR 1 BUCHAREST (Born: 1954)
ION TABAN SECTOR 1 BUCHAREST (Born: 1956)
Others
GHERGHE LUMINITA LACRAMIOARA (audited) BUCHAREST SECTOR
6 (Born: 1960)
AHMED HASSAN (audited) LAHOVE (Born: 1968)
Change History Trade Register
Change
Administrator / Authorized agents / representatives / Auditing / Auditing
Activities (NACE classes)
Administrators / People impute rnicite / Representatives / Auditing / Auditing
Partners / shareholders / Traders individuals
Administrator / Authorized agents / representatives / Auditing / Auditing
Submit annual financial statements
Identification Data Company
Capital / shares - shares / share profit sharing - loss
Branches
Activities (NACE classes)
ASSOCIATION FOOTBALL CLUB GLORIA 1922 BISTRITA
•
•
•
Type:
Code: EN-350-SGD
•
•
•
NRI .:
•
An establishment -
•
Last balance in 2003.
CUI: 14381070
Condition: Function
Activity: (None)
GENERAL INFORMATION:
Location
Country:
ROMANIA
Reg. Traditional:
TRANSYLVANIA
Reg. EU:
NO RD WEST
County:
BISTRITA-NASAUD
Location:
BISTRITA
Records of Finance (and date of registration)
Bn /
2/00255/2001
Act authorization:
Social insurance contribution:
January 2005
Accident insurance contribution:
January 2005
Unemployment insurance
contribution:
January 2005
Contribution for health
insurance:
January 2005
Tax on income from wages and
salaries equivalent:
January 2005
Activity History
Year
Items of business
Employees
2003
-
0
2002
-
0
Initial:
-
Tu
FOOTBALL CLUB OTELUL SA
•
Type: SA
•
Code: EN-604-SAE
•
NRI .: J17 / 720/2005
•
CUI: 17422808
•
•
Condition: Function
•
•
An establishment in 2005
•
•
Activity: 9262 - Other sporting activities;
In: 2008-May-08
Last balance in 2006.
Position 1 in the Top 50 in 2006 CANE 9262 after turnover Galati.
GENERAL INFORMATION:
Location
Country:
ROMANIA
Reg. Traditional:
MOLDOVA
Reg. EU:
SOUTHEAST
County:
Galati
Location:
Galati
Associates
Association football club Otelul Galati Galati
(Legal)
MOCANU AURELIAN Galati (Born: 1958)
(Physical)
Radu NICU Galati (Born: 1951)
(Physical)
JOHN UNGUREANU Galati (Born: 1951)
(Physical)
Mirela Gatineau Galati (Born: 1959)
(Physical)
BORS IO NEL Galati (Born: 1954)
(Physical)
Records of Finance (and date of registration)
Corporation tax year:
April 2005
Social insurance contribution:
April 2005
Accident insurance contribution:
April 2005
Unemployment insurance
contribution:
April 2005
Contribution for health
insurance:
April 2005
Tax on income from wages and
salaries equivalent:
April 2005
Managers
JOHN UNGUREANU Galati (Born: 1951)
Radu NICU Galati (Born: 1951)
BORS IONEL Galati (Born: 1954)
Others
ZAHARIA VALENTIN (audited) Galati (Born: 1962)
Change History Trade Register
Change
And activities (NACE classes)
Capital / shares - shares / share profit sharing - loss
Partners / shareholders / Traders individuals
Submit annual financial statements
Activities (NACE classes)
Administrator / Authorized agents / representatives / Auditing / Auditing
Identification Data Company
Activity History
Year
Items of business
Employee
2006
9262 - Other sporting activities;
40
2005
9262 - Other sporting activities;
80
Initial:
9262 - Other sporting activities;
* Values are expressed in RON
General information about offshore companies
Offshore Companies
Definition: Offshore companies are companies registered in
countries or jurisdictions where tax legislation provides for the
levying of taxes or not, whether taxes are very low as long as
companies do not conduct in the country where they are
registered.
In terms of commercial acts committed offshore companies
can be considered foreign companies, they have no income in the
country in which they were registered. Theoretically, offshore
companies can be established in any country in the world, but
not everywhere can obtain tax advantages.
Reasons to set up an offshore company:
1. Fees reduced or even zero. The collection of taxes on low or
zero tax (income - expenses, there is no limit on expenses), or
fixed fees - for the Isle of Man $ 1,200, regardless of activity and
business results. No payroll tax is levied.
International tax planning - international companies use
offshore entities to direct profits to them (Pepsi Cola, Tetra Pak,
etc.).
2. Anonymity and confidentiality. 95% of offshore companies
are incorporated as limited liability companies, the identity of the
recipient company is generally known by the general
manager. The public has access to the files containing
shareholder certificates and documents of the company.
3. Lack of foreign exchange controls. Offshore companies can
receive or withdraw funds in cash or otherwise, in any currency
without any explanation or documents required by the bank operates in a systematic m unrestricted bank.
Fees and interest rates are similar to those seen internationally.
4. Operate in a stable economic and political system.
5. Operate in a well organized and developed banking system.
6. The possibility of diversifying business object without any
restriction.
7. lax regulations.
8. Possibility of expansion much better - competitive costs.
9. Hiding the origin of goods by working in free zones.
Setting up offshore company
l. Name
c
ompaniei - Commercial
Register
-
in
some
jurisdictions appear even restrictions regarding the names;
2. The share capital - in general there are no restrictions on the
amount - this situation is characteristic of offshore areas less
developed (British Virgin Islands, Bahamas, with few exceptions:
Malta, Liechtenstein). There are two types of capital:
a) The authorized share capital is the sum of shares that the
company is entitled to issue or sell shareholders.
b) the issued share capital is the sum of shares that the company
issues and sells them and may differ from authorized capital.
Increase in share capital must be notified and the Trade Register
where filled a form of notice plus the resolution authorizing the
change of capital.
3. The company's shares - registered or bearer (not accepted by
some banks to prevent money laundering).
4. General Assembly - meets annually (at intervals of maximum
15 months), or more often as the extraordinary general meeting.
5. The director of offshore - the election of directors in a
company offshore is a delicate one. Therefore people who want to
register offshore companies can choose:
- The person concerned is director and shareholder;
- The person is a director, but uses nominee shareholder;
- Directors nominated person uses, but is a shareholder;
- For the position of director and shareholder for the people using
inalizate nom.
Directors and shareholders nominees are people or companies
owner instead, but his interest occupy certain positions within
the company, in general the same person has the position of
director and shareholder.
Advantages nominated directors:
1. The owner of anonymity because it is not a record
authorities;
2. lead-free firm, especially if our office is where they live
nominated directors.
Director may be dismissed if:
- Becomes bankrupt or makes acts of bankruptcy with general
creditors;
- Loses discernment;
- Resigns.
Director shall be appointed on a permanent basis and may
authorize any person to be his agent.
The General Assembly re-elected at the meeting.
6. The Secretary Company: natural or legal person and is
responsible for the company's relationship with the Trade
Register and government organizations. It is called by the
directors.
Types of offshore companies
1. In terms of the configuration and size of offshore
companies are classified:
- Companies "on-shore" (internal captive companies) - are
companies operating in the host country and are subject to
internal taxation, have a share of 15% and are located in the
USA, Germany, Austria, Belgium, Finland, Hong Kong, etc.
- Companies 'offshore' (captive foreign companies) - located in
countries with low tax: Bermuda (850), Cayman (275).
2. Types of offshore companies in terms of work performed:
1. External trade Enterprises: currently a commercial
transaction is runs between two companies. In this case appears
the 3rd company, offshore company whose records are recorded
in profit, transferring 1 such a high tax jurisdiction to one with
low fees or no fees.
To set an example of commercial transactions conducted
between the parent company and two subsidiaries, one of which
is recorded in an area off shore.
One
February
Three
According plotting the parent company wishes to export
goods market three branch .
Where export menus directly without involving offshore
company (branch 2), the full profit obtained by the foreign trade
activity carried out by the parent company will be subject to tax
in the country of registration high. Flow marked on the chart with
"1" will consist of flow of documents (invoice, transport
documents, certificate of quality, certificate of origin, etc.) and
effective flow of goods.
If we resort to a subsidiary established in offshore area,
most of the profit from the transaction will be Recorded in
Istria branch 2 and taxed in offshore jurisdiction as follows:
- We assume that the parent company produce goods at a total
cost of 100 € / pcs and intend to make a profit of 50 € / pcs. In
the first variant integral profit (€ 50) was taxed in the country of
origin as direct export trade meant an invoice for the entire
amount (150 €).
- The parent company exports the goods through branch 2 , issue
an invoice where the unit price is 105 €, in which profits were
registered only 5 €, to be subject to tax. Instead offshore
subsidiary over the goods to 105 € / pc. and sells the ultimate
importer (branch 3) to the invoiced value of 150 €, the difference
in profit is taxed in the offshore area. Note that when using
offshore company flows established between partners are:
- Flow "1" - includes all items shown in the direct export scenario,
less commercial invoice.
- Flow "2" - consists of commercial invoice issued at the unit price
of 105 € offshore company;
- Flow "3" - involves three subsidiary billing by the offshore
company.
Thus, through a subsidiary offshore, so the profit is
transferred from a high tax jurisdiction to one with low fees or no
fees.
2. Investment Companies: many countries impose tax on
profits of foreign citizens in that country, the fee varies between
15-20%.Because some countries signed agreements on avoidance
of double taxation - you can avoid these fees. For example, if an
investor wants to invest in a country in Eastern Europe would be
much better to direct investment in a country that has signed
such an agreement with the country to invest.
3. Companies holding: ("union" of companies from different
countries that are not linked on the production line and has the
financial strength to increase by speculation ) from a holding firm
located
in
a
favorable
jurisdiction
may
be
used
the financing companies located in countries with high taxes.
4. Enterprises for holding properties: they are aimed at
avoiding inheritance tax, capital gains tax avoidance, ease of sale
which is extended by transferring shares of the company rather
than by transferring property owned by the company and reduce
the cost of acquisition of the property .
5. Enterprises for hotel services: in order to avoid high taxes,
the hotel owner is an offshore company that hires a local who
runs the hotel.
Hotel operator will be subject to local tax on profits - is aimed at
reducing the minimum profit: the hotel is the maximum allowable
rent;maintenance costs, repair; License fees, hotel name, knowhow and management procedures must be held by a second
offshore company.
6. Enterprises Professional Services: to reduce taxes, designers,
consultants, engineers, artists that receive significant fees may
apply to an offshore company to bill their services.
7. Enterprises for shipping: shipping on the use of offshore
companies can eliminate direct or indirect taxation on shipping.
8. Enterprises for banking
- License fees are usually low.
- Market entry procedures are simple.
- Taxes and levies on financial operations carried out abroad are
reduced or nonexistent in some markets is still primarily tax
benefit.
The Constitution tax havens may be two types of banking
companies:
- Bank type A or type Unrestricted - can intervene in the market
domestic bank;
- Bank type B or type RESTRICTED - can not intervene in the
market
bank may transact only with non-residents.
After the scandal of 70-80 '(money laundering and
cartels American Colombian drug), offshore banks can only be
passed if the public registers identification of the true owner.
9. Insurance companies in offshore financial centers are divided
into:
a). insurance companies (direct writers).
b). captive insurance companies.
8. International double taxation
Source State - State where they operate and appear income.
State of residence - the country where the beneficiary is home
income.
For the avoidance of double taxation between the two
countries, by convention may be granted an exclusive right of a
state tax or tax recognizes the right of both states.
International double taxation
To avoid situations where the proceeds of a natural or legal
person is taxed twice, ending international convention for the
avoidance of double taxation. In international practice, double
taxation shall ensure applying the following methods:
1.
The
exemption
method (exemption total or progressive taxation in the source
state).
2. The method of lending - state of residence will accept the
deduction of tax paid in the other Contracting State.
¤¤¤
Detailed presentation was made offshore companies in order
to highlight the interest of the accused in this case, and
operation; thus, almost all money wagered amounts as will be
shown in the status quo, were recycled, even through two rows of
these firms, then appearing in Romania with "clean money".
* **
I. Twill
The analyzed period, 1999 - 2005, totaling twelve international
transfers of Romanian football players who left the football teams
from Romania to foreign football teams.
Please note that DNA requested more information regarding
international transfers, but not all states have responded to the
requests. These 12 transfers are fully documented, showing
unquestionably reality.
In chronological order, international transfers covered by this
case are:
1. Transfer soccer player Cristian Dulca , conducted in
January 1999 from Rapid Bucharest football club South
Korean club Pohang Steelers;
2. Football transfer Arhire Julian , from club Otelul
Galati at Pohang Steelers of South Korea, conducted in
March 1999;
3. Transfer footballer Cosmin Contra from Dinamo
Bucharest to Deportivo Alaves in Spain, achieved in June
1999;
4. Transfer footballer Ionel Ganea from Gloria Bistrita
football club in VfB.Stuttgart July 1999;
5. Transfer
footballer Paul
Codrea from
Dinamo
Bucharest (FC Arges Dacia Pitesti loan) to Genoa Cricket
and Spa of Italy made in January 2001;
6. Transfer soccer player Cerna t Florin , in February
2001 from Dinamo Bucharest Dinamo Kiev in Ukraine;
7. Football transfer Bogdan Mara in July 2001 from
Dinamo Bucharest to Deportivo Alaves in Spain;
8. Transfer footballer Nicolae Mitea , conducted in
August 2003 from Dinamo Bucharest to Ajax Amsterdam,
the Netherlands;
9. Transfer soccer player Sanmartean Lucian , in August
2003 from Gloria Bistrita Greek club Panathinaikos Athens;
10. Transfer footballer Florin Bratu in September 2003
from Rapid Bucharest to Galatasaray Istanbul, Turkey;
11. Transfer soccer player Dan Alexa from Dinamo
Bucharest to Beijing Guoan in China, conducted in June
2004;
12. Transfer footballer Adrian Mihalcea , conducted in
July 2005 from Dinamo Bucharest at Chunnam Dragons
in South Korea.
As is clear from the evidence file, common elements of
acts performed by foreign judicial authorities, based on
research methodology retained crimes are bad fol:
- 'closure' financial circuit defendants initiated by purchasing
and sending all financial-banking documents;
- examination of witnesses direct , citizens of these States;
- confronting these samples, the maximum rigor with
existing data in Romania, a process that resulted in the
mystification of truth in order to obtain benefits; added that
the full truth about the events resulting exclusively from this
confrontation.
We show that, for ease of reference, the approach will
be made on each transfer made in chronological order with a
short biography highlighting sport of football - the transfer
object t - relevant, i Whereas the vast majority of them
consists of athletes or former athletes extreme valuable or
high perspective, aspect-impact on the amount of transfer
and, consequently, the benefits they learned.
Here, in detail, their crimes were committed as:
1.
Transfer soccer player Cristian Dulca,
conducted in January 1999 from Rapid Bucharest
football club South Korean club Pohang Steelers:
Offense committed by the accused Copos Gheorghe
Cristian-Alexandru Dulca was born on 10/25/1972 in ClujNapoca. Sport high performance, debuted as a football player
CFR Cluj in 1992, when he was 20 years and the team is in
second league. After three seasons at railway group , transferred
to Gloria Bistrita team that would bring them to the great
performance leap, the springboard to Rapid Bucharest. After four
years on this team, especially Asia and the defender signed with
Koreans from Pohang Steelers, where he played for two
seasons. He returned to the country after a period in Sunderland,
namely Gaz Metan Medias, returned to Cluj, his hometown,
where he played for one season at the University of Cluj. The last
two seasons of his career spent in the championship Hungary,
Kispest-Honved. He collected 103 Premier League matches and
managed to score 11 goals. It was part of the Romanian national
group at the 1998 World Championships in France. He first six
representative selections. He retired from football at the age of 31
years.
¤
On 07/24/1996, under a contract of transfer (tab 70, vol.
10), football player Cristian-Alexandru Dulca was permanently
transferred from CFR Cluj team Rapid Bucharest football
team. The amount of this transfer was determined by the two
clubs at 150 million old, but a clause in the transfer agreement
mentioned above stipulated that "in case of transfer in the
country or abroad, 35% of the club returns CFR transfer
allowance Cluj. "
On 14.01.1999, at the headquarters of the Romanian
Football Federation, is recorded under number 63 in the same
time a transfer agreement drawn up in English, between UFC
Rapid Bucharest, represented by Dinu Dragan and boiler Paul
and Pohang Steelers Footbal Club South Korea, represented by
Kim Chung. Under the contract of transfer, soccer player Cristian
Dulca was transferred from Romanian football team to team in
Asia for a total of 120,000 dollars, the contract was concluded on
30.12.1998 (tab 39, vol. 10) and is registered UFC Rapid
Bucharest and no. 11 of 14/01/1999. After this transfer and
based on the document between CFR Cluj and Rapid Bucharest
on 07.24.1996, Rapid Bucharest has transferred, on
08/27/1999, equivalent in lei of 42.000 USD, ie 35% of 120.000
USD, club CFR Cluj (witness statement Balaj Mircea, tabs 11-16
vol 10).
Given the coordinates of player performance (full team of
Rapid base and its captain, selected representative football team
of Romania), the international transfer sum of 120,000 USD Cluj
suspicion among officials who, taking advantage of the knowledge
held Lăzăreanu witness Marcel-PM (pages 29-31, vol. 10), former
football player as a goalkeeper in one of the team of South Korean
football championship, current Rechtsanwalt Cluj, pledged his
services in order to verifying the authenticity of the transfer
amount.
Correspondence of Marcel Lăzăreanu witness, both through
the official channel, namely the Romanian Football Federation
and other personal channels, they allowed him to take possession
of the original contract of transfer between Rapid Bucharest and
Pohang Steelers (tab 40, vol. 10), and in possession of tra
nsferului payment documents.
According to the data received from South Korea on the
transfer of Cristian Dulca toyed tor club Pohang Steelers
Romanian Football Federation informed that on 30.12.1998 the
UFC quickly ended their contract worth 600,000 dollars,
amounting to paid as follows:
- On 13.01.1999 to PL tit total of 270.000 USD two orders,
one worth 120,000 USD worth 150.000 USD each other;
- On 30.01.1999 to PL tit with a payment order amount of
330,000 USD.
Original contract, received the Romanian Football
Federation and CFR Cluj, Inches is eiat of Sica Puscoci, when
UFC Rapid Bucuresti representative, the representative Korean
name is illegible - Korean characters.
Survey conducted by the National Anticorruption Directorate
for this transfer has established the following :
- Rapid
Bucharest,
represented
by Gheorghe
Copos
accused presented a false contract Romanian Football
Federation, which certifies the unreal the amount of transfer
soccer player Cristian-Alexandru Dulca is 120,000
USD. Attached, presented an address (tab 102, vol. 10), in
which official Rapid Dinu Dragan (died in the meantime)
apply for international transfer certificate player's abovementioned instrument issued exclusively Romanian Football
Federation, without that no player could evolve club team,
regardless of what country affiliated to FIFA would be part of
it. We specify that the international certificate of transfer,
unofficially called "green card" is issued only a football team
in a league organized by a national federation affiliated to
FIFA;
- signatory to the contract false witness Boiler Paul (pages 25 vol. 10) stated that the false was presented by George
Copos office accused the latter, after the date stipulated in
the contract conclusion, the explanation being that without
the signature of the accused witness not collect
payment. The witness declares that witnessed the
conclusion of the contract, had no contact with any official
Korean, moreover, the witness Boiler Paul Rapid employee
nor was its conclusion. We quote: "In January 1999 I was
employed at the club Rapid, according to sporting director. [...]
On my commitment to the club Rapid, football player Cristian
Dulca was already gone Korea Pohang Steelers Football
Club. [...] I think around the time of 7 to 8 January 1999 I was
called George Copos in office at the Crowne Plaza and I
submitted a contract between Pohang Steelers of Korea and
UFC Rapid Bucuresti, contract concerned Player transfer
Cristian Dulca Korean team, for the amount of 120,000
USD. At the time when the contract of George Copos, he was
already signed heading Korean representative, and general
manager Dinu Dragan. At that meeting, George Copos told me
that my signature is required to charge faster transfer
amount. I specify that I personally have not had any contact
with the Korean's Pohang Steelers, I have not ever seen and
not know it. Also, when I signed the contract, I was just me
and Mr. George Copos. I was today, 05.05.2006, at the DNA
Bucharest aforementioned contract, and I recognize my
signature to be executed. " ;
- the documents seized apparent existence of two false
contracts, with roughly the same content, why did the
second (103 tab, vol. 10) containing the same amount of
transfer of 120,000 dollars, both recorded at FRF;
- based on data received from South Korea, CFR Cluj sued
the club Rapid Bucharest at the Players' Status Committee
di n the FRF. Players' Status Committee Decision of the
FRF no. 9 of 03.10.2000, ( 71-73 tabs, vol. 10) states the
following:
-
"Under the Memorandum 3042 / 05.09.2000, the club AS
CFR Cluj require the payment of 168.000 USD due to the club
following the transfer UFC RAPID player Cristian Dulca Team
Pohang Steelers for $ 600,000 USD.
- Gregory Sichitiu - technical director of UFC RAPID - submitted
a written agreement in English, between the club and the club
Pohang Rapid Bucharest on 30.12.1998. No contract is
registered. 63 / 14.1.1999. in this contract provided that the
amount of 120.000 USD transfer the amount to be paid until
29.01.1999. At the same time Mr. Sichitiu asked for
clarification of the term. "
- The document on file (FRF decision - SCJ No. 9 /
03.10.2000) missing pages 2 and 3. In the pages 4 and 5 of
purchasing longer follow men tert following:
- "From the existing documents in the case file is clear that p
wide amount of 150.000 USD to make the cut in an account of
an individual.
- a) In accordance with the contract concluded between the
international transfer UFC Rapid Bucuresti and club Pohang
Steelers on player Cristian Dulca - the contract submitted by
the Korean Federation of Football at FRF - total transfer was
600,000 USD. The contract that was signed in the name and
for the UFC Rapid, as representative of the club, Mr. Sica
Puscoci. The Commission could not determine whether there
has been an express mandate in this regard, but the contract
in question, as was concluded, was put into execution, which
covers any challenge to it.
- It is irrelevant that a part of the total, respectively
150.000 USD, was paid to Mr. Sica Puscoci, which can
not affect the rights required by CFR Cluj.
- b) The Commission noted that according to Art. 5 pt. 4 last
paragraph of the transfer contract no. 08601 / 07.24.1996,
UFC Rapid has pledged that if the player Cristian Dulca
transfer in the country or abroad, to pay a 35% allowance
transfer from club CFR Cluj.
- c) It is noted that UFC Rapid registered FRF no. 63 /
01.14.1999, a transfer agreement concluded with the club
Pohang on Cristian Dulca player in this agreement is found as
the sum transfer allowance of 120,000 USD. This document is
the Commission's view, a contract simulated real contract as
that shown in a).
- d) to all this Commission finds that the UFC Rapid proceeded
in bad faith in relation to the FRF and LPF club CFR Cluj,
damaging their interests.
- By this decision, the Supreme Court upheld the claim filed by
CFR Cluj as formulated and sanctioned UFC Rapid club. "
- It is noted that the judgment was given in the meeting on
15.11.2000.
- Mentor Please note that both clubs have appealed, but the
appeals were dismissed by the FRF, as no communication
addresses. 4019 / 11.12.2000 (C must CFR Cluj) and
no. 4020 / 11.12.2000 (Tre UFC Rapid).
- - At trial proceedings, Rapid Bucharest presented a
mandate ended on 30/11/1998 (pages 60-63, vol. 10) by
witnesses Gheorghe Dinu-Mihail (pages 25 -26, vol. 10) and
Viorel Cauc , as mandated by representatives of Rapid
Puscoci Sica and a Korean agent to facilitate the transfer of
Cristian Dulca soccer player in South Korea, the witness
Gheorghe Dinu-Michael arguing that his relationships were
known Puscoci Sica in Asian football. According to the
above-mentioned mandate, the minimum transfer amount
was valued at 450,000 dollars, the agent will be paid to the
difference in value to $ 450,000 negotiable, but not more
than 30% of the 450,000 USD determined as minimum
transfer. L leaving aside that, in these circumstances, the
trustees have received over 30% of the minimum negotiated
150.000 USD
(difference up to 600,000 dollars)
representing a rate of 33, 33% of the contract made in
violation of normative texts in Players' Status Committee
contempt judgment of the FRF no. 9 of 03.10.2000 were
accounted for as transfer amount, after steps Cluj officials,
the amount of 450.000 USD, even though the
aforementioned committee considered it irrelevant that a
part of the total, respectively 150.000 USD, was paid to
Mr. Sica Puscoci, which can not affect the rights
required by CFR Cluj.
The illegality of the transaction was recognized including
witness Gheorghe Dinu, Michael, at that time president of
the club UFC Rapid Bucureşti, who said he personally
refused to sign the contract of transfer, because it was not
the same amount from the amount specified in the warrant.
Financial Guard representatives conclusion, the finding
recorded in the minutes of 18.12.2007 (pages 130-137, vol.
1 0), is as follows:
"By the conduct of its operations following rite Uh prejud
icierea Rapid Bucharest with T difference to the bad value,
full, income from the transfer of players OBT held the torus,
ie the sum of 150,000 dollars, and by recording Tre Club
UFC RAPID BUCHAREST only its revenue receipts and total
Ituri ven OBT not supported damaging the state budget
related income tax revenues recorded uninterrupted,
equivalent in lei at the transfer date (12.01.1999) the
amount of 150.000 USD.
It was considered on 12.01.1999 as the date of the
transaction (transfer) as this time is referred to as the date
of transfer to the address UFC RAPID Romanian Football
Federation requesting the International Transfer Certificate
issuance and therefore the RAPID club Targets have
certainly knowledgeable about the transfer at the earliest
date.
1.2. Legal provisions applicable
In terms of accounting regulations , the situation following
legal provisions are applicable:
Finance Minister's Order no. 1591/1998 on the approval
of accounts for non-profit legal persons and the detailed
rules for its use, published in Official Gazette no. 480 bis of
14.12.1998, in force as of 01/01/1999, in cluding the date
of the transactions, stipulates the following:
Pt. 70. Accounting provides third-party liabilities and
claims record non-profit legal entity relationships with
suppliers, customers, staff, insurance and social protection,
the state and local budgets, units and special funds within
the group and with various debtors and creditors and other
individuals and businesses.
In accounting suppliers and customers are recorded
economic operations on supplies of goods and products,
works
and
services, and
other
tasks
normally
undertaken under contracts concluded between them.
Advances to suppliers and receivables from packaging and
other goods received from them and advances received from
customers and debt and other packaging their goods
delivered shall be accounted for in separate accounts.
Pt. 72. According to art. 7, para. 2 of the Law, receivables
and payables non-profit legal entity shall be accounted
for at their nominal value.
Receivables and liabilities in foreign currencies are accounted
for in lei, at the exchange rate in force at the date.
Exchange differences between the date of registration of
foreign currency receivables and payables and date of receipt
or payment thereof shall be recorded as financial income or
expenses, as appropriate.
Pt. 96. The main elements which form non-profit legal entity
income represents amounts or amounts received or
receivable , related non-profit activities, special purpose
activities, law and economic activities:
- The benefits of unit consented to receive according to the
statute and regulations in force;
- The supply of goods, execution of works and services;
- execution of legal or contractual obligations by third
parties ;
- Exceptional income, as appropriate.
In terms of tax law violations , the situation following legal
provisions are applicable:
Government Ordinance no. 70/1994 on income tax ,
republished in the Official Gazette no. 40 of 12.3.1997, as
amended by Ordinance no. 40/1998, provides:
Article 1
(1) are liable to pay income tax, under this Ordinance, and
hereinafter referred to as taxpayers:
a) Romanian legal entities, for taxable profit derived from
any source , both in Romania and abroad ;
Art. 2
(1) income tax rate is 38% , except as provided in this
Ordinance.
Art. 4
(1) The taxable profit is calculated as the difference between
revenues from the delivery of movable, immovable property
transferred to the ownership, services rendered and works
performed, including earnings from any source, and costs
incurred to achieve them, a fiscal year, plus expenses not
deductible.
Therefore, Rapid Bucharest owe the state budget tax
on income of 150.000 USD unregistered calculated by
applying the rate of 38% on the equivalent in lei of this
amount to the leu / US dollar on the trade date
(12/01/1999).
1.3. Damage estimated state budget items
Damage caused to the state budget of 639,084,000
ROL , for the fiscal year 1999 calculated as follows:
150.000 USD x 11 212 lei / USD (BNR on 12.01.1999, the
source www.bnr.ro ) = 1.681.800.000 ROL (difference
unregistered income equivalent in lei);
1,681,800,000 ROL x 38% = 639 084 000 ROL (tax). "
2. Transfer Julian Arhire football, the club Otelul
Galati at Pohang Steelers of South C Oree, conducted in
March 1999
Mihai Stoica offense committed by the accused
Arhire Julian was born on 17/03/1976 in Manchester. He
started as first-team football league Otelul Galati in 1995. After
five seasons at Galaţi group , in 1999 he transferred to South
Korea's Pohang Steelers in 2000 Alania Vladikavkaz player
signing for the team subsequently evolved Rusia.A Zimbru
football teams in Moldova, Dinamo Bucharest, Metalurg Donetsk
in Ukraine and Politehnica Iaşi. He returned to Galaţi, his
hometown, in 2006, where he played for one season Otelul
Galati. The following two seasons of his career spent at Arsenal,
after which, in the last season, the team that has evolved 20072008 Transylvanian Gloria Bistrita. He gathered more than 130
matches in Premier League and managed to score 3 goals. He
played 33 matches in the championship of Moldova and 7 games
in the Russian football championship. At this moment Iulian
Arhire, aged 32, retired from football.
¤
On 03.26.1999, the accused Mihai Stoica, president of
the football section of the club Otelul Galati Romanian Football
Federation informed by letter no. 171 of 26.03.1999 (tab 70, vol
11) about the fact that Julian Arhire football player no longer has
any obligation to the club Galati, calling in this release
international transfer certificate by the team Pohang Steelers
Player Footbal Club in Korea South. On the same day he was
released and the required document (tab 69, vol. 11), under these
conditions the player can evolve South Korean championship. It
is worth mentioning that at calling international transfer
certificate was not attached to any transfer agreement, a situation
that occurs only if players are free agents and therefore free
transfer to other teams outside country.
On 04.05.2006, he ordered a rogatory commissions in South
Korea by the competent judicial authorities to obtain the original
photo or to make certified copies of all accounting and financial
documents related to payment transactions of the amount of
transfer (invoices, receipts supporting bills, bank statements,
orders or other financial instruments used for this purpose) of the
football club Pohang Steelers football player transfer Arhire
Julian.
Documents received by the Korean authorities (pages 72124, vol. 11) at 04.09.2007 were as follows:
- on 03.02.1999 was concluded a transfer (122 tab, vol. 11)
between Otelul Galati and Pohang Steelers on the Julian
Arhire soccer player, s uma transfer is 700,000 USD
-
all above-mentioned contract is established that the
amount would be paid "to the person named Sica Puscoci
which has a mandate from CS Otelul Galati"
- Another document received is a term with number 393 of
03/20/1999 Mihai Stoica signed by the accused that he, as
president of the Football Department, Sica Puscoci instruct the
lawyer to represent the negotiations and sign documents on
behalf of the club on skill transfer ui Iulian Arhire.
Following
inspections
conducted
by
the
National
Anticorruption Directorate was established that the accused
Mihai Stoica and Puscoci Sica were investigated prior to such
transfer (vol. 9 and v. 8), the solutions adopted to prosecute
being denied a reasoned request from DNA . Thus, in case
6469 / P / 2004 of the Office attached to Bucharest District 1
(vol. 9, tab 56) there is a document entitled attorney-contract,
dated 15.02.1999 and signed by Mihai Stoica accused, by
which it Otelul Galati Sica empowers Puscoci to negotiate and
sign the contract on its behalf Julian Arhire football club
Pohang Steelers. The document also states that " Otelul Galati
will receive a sum of 150,000 dollars, r 550.000 USD returning
east of South Korean impresario Kim Ho Choung as bonus or
commission for our club " .
Document analysis above reveals that the date of the letter
no. 171 of 26.03.1999 by the Romanian Football Federation,
accused Mihai Stoica knew both the existence of the transfer
and the transfer amount. The statement given by the accused
on 28.09.2007 Mihai Stoica , on transf therethrough toyed tor
Arhire Julian, as he maintains, quote: "I mention that I did not
knew about a contract et transfer the sum of USD 700,000 - the
first transfer which was external to realize - I did not know that
in order to realize the transfer, you must register and transfer
contract but not Puscoci Sica introduced me to this contract " is
contradicted both by the defendant who handed Puscoci Sica
contract transfer in the presence of a witness (27-29 tab, vol.
11), as well as witnesses Pecheanu George (pages 13-26, vol.
11) and Marian Stanciu Ni-Cola (pages 27-29, vol. 11).
Following this transfer, the accounting club Otelul Galati
was recorded amount of 150,000 dollars, representing the total
amount of the transfer, without this amount have justification
in a contract transfe r. In fact, no money was not seen again
Galati any representative of the club, who are registered on the
basis of a receipt drawn up on 01.03.2000, so one year from
the transfer and turn all the accused Mihai Stoica, who claims
to have performed outstanding payments to players, later
confirmed by them. By finding note prepared by the Financial
Guard representatives concluded that "by the conduct of its
operations following injury rite Uh club Otelul Galati difference
to the actual value, integral, transfer or amount of 550.000
USD, and failing to register the club Otelul Galati total
revenues obtained at the time of the transfer, to prejud iciat
state budget income tax on income unregistered, the equivalent
in lei at the transfer date (03.02.1999) the amount of 700,000
USD.
Please note that although the club Otelul Galati collected
and recorded on 01/03/2000 amount of 150,000 USD
unregistered taxable income for the fiscal year 1999 amount
to 700.000 USD - total contract value transfer.
2.2. Applicable legal provisions
In terms of accounting regulations , situation and ii apply
these legal provisions:
Order of the Ministry of Finance no. 1591/1998 on the
approval of accounts for non-profit legal persons and the detailed
rules for its use, published in Official Gazette no. 0 48 bis of
14.12.1998, in force as of 01.01.1999, including the date of
transaction, stipulates the following:
Pt. 70. Accounting provides third-party liabilities and claims
record non-profit legal entity relationships with suppliers,
customers, staff, insurance and social protection, the state and
local budgets, units and special funds within the group and with
various debtors and creditors and other individuals and
businesses.
In accounting suppliers and customers are recorded economic
operations on supplies of goods and products, works and
services, and other tasks normally undertaken under
contracts concluded between them.
Advances to suppliers and receivables from packaging and other
goods received from them and advances received from customers
and debt and other packaging their goods delivered shall be
accounted for in separate accounts.
Pt. 72. Can priate art. 7, para. 2 of the Law, receivables and
payables non-profit legal entity shall be accounted for at
their nominal value.
Receivables and liabilities in foreign currencies are accounted for in
lei, at the exchange rate in force at the date.
Exchange differences between the date of registration of foreign
currency receivables and payables and date of receipt or payment
thereof shall be recorded as financial income or expenses, as
appropriate.
Pt. 96. The main elements which form non-profit legal entity
income represents amounts or amounts received or receivable ,
related non-profit activities, special purpose activities, law and
economic activities:
- The benefits of unit consented to receive according to the statute
and regulations in force;
- The supply of goods, execution of works and services;
- execution of legal or contractual obligations by third
parties ;
- Exceptional income, as appropriate.
In terms of tax regulations , the situation following legal
provisions are applicable:
Government Ordinance no. 70/1994 on income tax ,
republished in the Official Gazette no. 40 of 12.3.1997, as
amended by Ordinance no.40/1998, provides:
Article 1
(1) are liable to pay income tax, under this Ordinance, and
hereinafter referred to as taxpayers:
a) Romanian legal entities to obtain ut taxable income from any
source , both in Romania and abroad ;
Art. 2
(1) income tax rate is 38% , except as provided in this Ordinance.
Art. 4
(1) The taxable profit is calculated as the difference between
revenues from the delivery of movable, immovable property
transferred to the ownership, services rendered and works
performed, including earnings from any source, and costs incurred
to achieve them, a fiscal year, plus expenses not deductible.
Therefore, the club Otelul Galati due to state budget for
fiscal year 1999, the tax on income of 700.000 USD unregistered
calculated by applying the rate of 38% on the equivalent in lei of
this amount to the leu / USD as of the date of the transaction (
03.02.1999).
2.3. Damage estimated state budget items
Damage caused to the state budget is 3,193,596,000 ROL ,
for the fiscal year 1999 calculated as follows:
700.000 USD x 12 006 lei / USD (BNR on 12.01.1999, the
source www.bnr.ro )
=
8.404.200.000
ROL
(difference
unregistered income equivalent in lei);
ROL 8,404,200,000 3,193,596,000 x 38% = ROL (tax) ".
3. Transfer Cosmin Contra football player from Dinamo
Bucharest to Deportivo Alaves in Spain, achieved in June
1999
Cristian Borcea offense committed by the accused and
Ioan Becali
Contra Cosmin Marius was born on 15/12/1975 in
Timişoara. Debut as a football player in the first division was
posted on 02/26/1994 at Politehnica Timişoara team after that,
since 1995-1996 season he played for Dinamo Bucharest. In
1999, Cosmin Contra was transferred to the Spanish team
Deportivo Alaves, where he played until 2001, when he was
transferred to the Italian football team AC Milan. He also played
for Atletico de Madrid Spanish in England at West Bromwich
Albion, FCU Poli Timisoara and from 2005 until now plays for the
Spanish team Getafe CF. He played 138 first division matches
and scored 8 goals in the Spanish league played in 142 matches
and scored 5 goals, and in English football championship played
5 games.
He played 23 matches in European Cups, in which he
scored 4 goals and representative football team played 66
matches Romania scored seven times.
¤
On 08.12.1999, the address is registered under number
693 and signed by the accused Stoienescu Mircea (tab 150, vol. 1
2), FC Dinamo Bucureşti president at the time, calling the
Romanian Football Federation issuing international transfer
certificate Player Cosmin Contra El Deportivo Alaves for Spanish
club SAD. At the request referred to above was attached and
transfer agreement concluded between Romanian and Spanish
club (pages 152-153, vol. 12), written in Spanish, according to
which player Cosmin Contra was transferred for four seasons
against the total amount of transfer USD 800,000 contract was
signed by Cristian Borcea, as president of Dinamo Bucharest, the
contract is 30 June 1999.
On 04.05.2006, he ordered a rogatory commission in Spain,
by the competent judicial authorities to obtain the original photo
or to make certified copies of all accounting and financial
documents related to the amount of payment transactions
transfer (invoices, receipts vouchers, bills, bank statements,
orders or other financial instruments used for this purpose) of the
football club Deportivo Alaves football player transfer Cosmin
Contra.
On 27.11.2006 the required documents have been received
niole spa authorities (pages 8-139, vol. 12), resulting in the
following:
- transfer agreement between Dinamo Bucharest and
Deportivo Alaves is worth 1,812,500 USD (pages 110-112, vol.
12), this amount will be paid as follows:
- 800.000 USD on 02.07.1999, in the Agricultural Bank
account open 25,110,479,696,300 Bucharest - Stefan cel Mare
Branch;
- 93.750 USD on 30.12.1999;
- 93.750 USD on 30.05.2000;
- 115.625 USD on 30.12.2000;
- 115.625 USD on 30.05.2001;
- 137.500 USD on 12.30.2001;
- 137.5 00 USD on 30.05.2002;
- 159.375 USD on 30.12.2002;
- 159.375 USD to 30.05.2003.
Please note that this contract was presented to the Spanish
judicial authorities as the Spanish Football Federation and Club
Deportivo Alaves SAD
- Statement given by the Spanish judicial authorities
ANTON SAN JUAN GONZALO, president of the club Deportivo
Alavés SAD(pages 134-138, vol. 12), in which he stated:
- "On 30.06.1999 to a contract between DINAMO Bucharest
and FC Deportivo Alavés SAD for purchasing the appropriate
federal Player Cosmin Contra. Giovanni Becali's first act as
interlocutor between mental clubs toyed Onate and as a
representative of the torus. Recalls stipulated price was around
240 million pesetas, plus an exhibition match which was played
in the club Vitoria between seller and buyer club. In July 2001
player Cosmin Contra federal rights were sold by Deportivo Alavés
SAD football club MILAN, for the sum of two million pesetas;
- Can not remember the exact form of payment to Dinamo
Bucharest, although some of the amount (maybe 50%) served in
this document and transfer;
- Being presented photocopies of the relevant contract and
Cosmin Contra, provided by the Spanish Football Federation and
Club Deportivo Alaves says that both contracts are authentic and
that the signature appearing in these papers is his. It is also
authentic and stamp of Deportivo Alaves appearing in both
contracts;
- Being presented and photocopy (emphasis added - the
original of the contract could not be found any club Dinamo or to
FRF- obvious because there has never been presented as Dinamo
Bucharest, which is obtained by superimposing a collage several
photocopies) corresponding contract Cosmin Contra, dated
30.06.1999, provided by the Anticorruption Prosecutor of
Romania, recognized as authentic and contract and the signature
that appears in it is his. It also states that the differences in the
second clause of this contract, regarding two previous ones may
be due to the fact that it appears first payment in USD 800,000
and the other two indicate the total amount and the remaining
amount to be paid .
- Contract dated 30.06.2001 (pages 113-115 , vol. 12), i'm
glad you ended in between the three parts mentioned in the
previous paragraph, which states the following:
- FC Dinamo Bucuresti and Deportivo Alavés SAD
30.06.1999 signed the contract for the transfer of federative
rights of the torus player Cosmin Contra;
- Deportivo Alavés SAD was forced to pay by FC Dinamo
Bucuresti amount of US $ 1,812,500 in new rates between July
1999 and May 2003;
- Deportivo Alavés SAD transferred Cosmin Contra MILAN
ACSpA when starting with 01.07.2001;
- FC Dinamo Bucuresti has reached an agreement with the
club AC MILAN by Deportivo Alavés SAD's mediation, the
disputing some friendly matches between Dinamo MILAN, data
that were to be determined by the two clubs;
- As an offset to you, FC Dinamo Bucuresti agrees to cancel
the remaining payments due, that sums up to 593.750 USD,
whose data and values are:
- 137.500 USD on 12.30.2001;
- 137.500 USD on 30.05.2002;
- 159.375 USD on 30.12.2002;
- 159.375 USD on 30.05.2003
It is worth mentioning that this contract unidentified
documents at Dinamo Bucharest, Cristian Borcea is signed, as
president of Romanian football club.
Given the difference of over a million dollars between
Dinamo Bucharest presented the contract and the contract
submitted by the Spanish authorities, the National Anticorruption
Directorate has asked the National Office for the Prevention and
Combating Money Laundering analysis of accounts belonging
'agents Victor Becali and Ioan Becali Romanian, the first of agent
knew the needle's soccer player Cosmin Contra and Deportivo
Alaves club president nominated as currently in negotiations.
This
analysis
was
necessary
because the results of execution of international letters rogatory
by the Spanish judicial authorities, relating to payments made by
the Spanish club for the transfer Cosmin Contra player, shows
that of the total transfer of USD 1.812 million, Club Deportivo
Alavés SAD accounted actual payment of the total amount of USD
1,218,750, broken down as DUP are to:
- 800.000 USD in his account FC Dinamo from Banca
Agricola - Stefan cel Mare branch in 7/5/1999 ;
- 93.750 USD in the account of the Company Bancaire
de Geneve - Switzerland, on 01/04/2000;
- 93.750 USD account at CB G EnEV - Switzerland, on
28.06.2000;
- 95.625 USD account at CB Geneve - Switzerland, on
03/01/2001;
- 20.000 USD on 01.03.2001 (not presented payment
document);
- 115.625 USD on 29.06.2001 (not presented payment
document).
As a result of the investigation carried Dinamo Bucharest
unequivocally that the Company has no accounts Bancaire de
Geneve in Switzerland, and the analysis of the National Office for
the Prevention and Combating Money Laundering Ioan Becali
shows that holding a Swiss bank account above-mentioned
account of who performed several money transfers to his personal
bank account opened at the Victor Becali ING Bank - Bucharest
Branch can be concluded that it is likely that the money
transferred to his personal bank account Victor Becali opened at
ING Bank - Suc. Bucharest account (s) opened to CBG Company
Bancaire Geneva - Switzerland, having as authorizing "an
anonymous customer" and Ioan Becali, mentioned in ONPCSB
information, come from amounts paid (and) the Spanish club
Deportivo Alavés SAD in accounts the same bank , Cosmin
Contra Player of transferring, due Dinamo Bucharest but who
have not joined this club accounts, taking into account the fact
that Ioan Becali (authorizing two transfers) also acted as
interlocutor of Dinamo and that representative of the player, as
the Spanish club's president said.
Suspicions were confirmed above in Part I definitely even
mplicate. Thus, DECLARATION dated 22.05.2008 (f ilele 3-4 vol.
12), Cosmin Contra show that under an agreement he had with
the club Dinamo Bucharest agreed that any amount of money
that would exceed the limit minimum USD 800,000 set for his
transfer to revert it. We show that in addition to this agreement
violates the provisions regarding the rights holders FIFA transfer
and conflicts with the decision of the Players' Status Committee
ordered the transfer FRF his sweet Cristian (see transfer player),
Contra's statement Cosmin not supported neither the club nor
the members of the Board of Dinamo Bucharest. Next, Cosmin
Contra Spanish club says it has notified the installments
payment of one million dollars, the amount exceeded USD
800,000 ceiling set for the transfer, to be paid into an account
that would be indicated by Ioan Becali, his agent .
In line with Cosmin Contra sign and defender Cristian
Borcea accused who, by document lodged (pages 15-16, vol. 26)
confirm that the amounts of money that exceed the threshold of
800,000 USD were paid directly Ioan Becali agent.
Since Deportivo Alaves club Dinamo Bucharest
nominated all payment orders as the beneficiary of the
amount of transfer set at 1,812,500 USD , considering the
forging of a decision (which will be dealt with in the section for
Board of Dinamo Bucharest ), the lack of documentation
(claiming to be concluded with the Spanish on the transfer of
monies Ioan Becali's account in Switzerland) the documents
submitted by the Letter and seeing and Cristian Borcea exclusive
disposal of the accused to waive the amount of 593.750 USD for
disputing some friendly matches with AC Milan (if his statements
and Cosmin Contra defender Cristian Borcea accused were real,
Cristian Borcea accused could not unilaterally waive the amount
of 593.750 USD that does not belong, and the contract of 30.06.
2001 should have signed binding Cosmin Contra Becali or John),
it is obvious that Dinamo Bucharest Cosmin Contra transferred
the amount of 1,812,500 USD, but Cristian Borcea and Becali
accused John and fraudulently appropriated the sum of 1,012
.500 USD.
Cosmin Contra witness's statement will be subject to a
separate criminal case, based severance will be ordered by
indictment.
By memorandum drawn up by representatives of finding the
Financial Guard (please note that when preparing it, there were
no data from Cosmin Contra defender and Cristian Borcea
accused, which certainly indicates directing money from
Deportivo Alaves Ioan Becali accused account ) concluded:
"Deportivo Alavés SAD has with FC Dinamo Bucuresti, on
30.06.1999, a contract for the transfer of Cosmin Contra Player
totaling US $ 1,812,000;
- The total amount of its actual payment has accounted for the
total amount of USD 1,218,750, broken down as follows:
- 800.000 USD in his account FC Dinamo Agricultural
Bank - Branch Stephen the Great, on 07/05/1999;
- 93.750 USD account at CB Geneve - Switzerland, on
04/01/2000;
- 93.750 USD account at CB Geneve - Switzerland, on
28.06.2000;
- 95.625 USD account at CB Geneve - Switzerland, on
01/03/2001;
- 20.000 USD on 01.03.2001 (not presented payment
document);
- 115.625 USD on 29.06.2001 (not presented payment
document).
- Difference of 593.750 USD was recorded as the year, based on a
new understanding between the two sides occurred on 30.06
.2001.
- AFC DINAMO BUCHAREST not accounted for the full amount of
the contract, but the amount of 800.000 USD, while showing a
variant of contract occurs, as consideration for the transfer of
Cosmin Contra player, only this amount of 800,000 USD.
- From the statement given by Gonzalo Anton San Juan,
president of the club Deportivo Alavés SAD, that 'Giovanni Becali
acted as interlocutor of the first set of clubs (DINAMO
BUCHAREST) and the player's representative. " Since the contract
between the two clubs and presented by Spanish club is
mentioned only bank account that will transfer the amount paid
USD 800,000 on 05/07/1999, are not included mention of
subsequent transfers made by the Spanish club into a Swiss
bank account with the Company Bancaire de Geneve, the
beneficial Dinamo Bucharest, it is inferred that these amounts
were directed to the account in Switzerland at the request of
"party from Dinamo Bucharest" and Giovanni (John) Becali.
- These conclusions are added and the (...) that (nn) part of the
unrecorded amounts of FC Dinamo Bucuresti player's transfer
from Cosmin Contra, came later, (and) by John Becali personal
account of Victor Becali.
3.2. Applicable legal provisions
From the documents on file that FC Dinamo Bucuresti only
partially recorded in accounting revenue from Cosmin Contra
player's transfer or the sum of 800,000 dollars, not recording the
full value of the transfer of USD 1,812,500, the difference being
1.012 unregistered. 500 USD.
In terms of accounting regulations , the situation following
legal provisions are applicable:
Order of the Ministry of Finance no. 1591/1998 on the
approval of accounts for non-profit legal persons and the detailed
rules for its use, published in Official Gazette no. 480 bis of
14.12.1998, in force as of 01.01.1999, including the dates of the
transactions, reads:
Pt. 70. Accounting provides third-party liabilities and claims
record non-profit legal entity relationships with suppliers,
customers, staff, insurance and social protection, the state and
local budgets, units and special funds within the group and with
various debtors and creditors and other physical and legal
persons.
In accounting suppliers and customers are recorded economic
operations on supplies of goods and products, works and
services, and other tasks normally
contracts concluded between them.
undertaken
under
Advances to suppliers and receivables from packaging and
other goods received from them and advances received from
customers and debt and other packaging their goods delivered
shall be accounted for in separate accounts.
Pt. 72. According to art. 7, para. 2 of the Law, receivables and
payables non-profit legal entity shall be accounted for at
their nominal value.
Receivables and liabilities in foreign currencies are recorded in the
accounting and in lei, at the exchange rate in force at the date.
Exchange differences between the date of registration of foreign
currency receivables and payables and date of receipt or payment
thereof shall be recorded as financial income or expenses, as
appropriate.
Pt. 96. The main elements which form non-profit legal entity
income represents amounts or amounts received or receivable ,
related non-profit activities, special purpose activities, law and
economic activities:
- The benefits of unit consented to receive according to the statute
and regulations in force;
- The supply of goods, execution of works and services;
- execution of legal or contractual obligations by third
parties ;
- Exceptional income, as appropriate.
It follows that FC Dinamo Bucuresti should have accounted
for revenues received or receivable from the execution
requirement under contract with Spanish club Deportivo Alavés
SAD, for the transfer Cosmin Contra player, fully, in lei, at the
exchange rate in force at the time which that claim arose
(equivalent in lei of USD 1,812,500 on 30.06.1999).
PU NCT of view of tax regulations , the situation following
legal provisions are applicable:
Government Ordinance no. 70/1994 on income tax ,
republished in the Official Gazette no. 40 of 12.3.1997, as
amended by Ordinance no. 40/1998, approved by Law
no. 249/1998, provides:
Article 1
(1) shall be liable to pay income tax, under this Ordinance, and
name iin further contributors:
a) Romanian legal persons, for taxable profit derived from any
source , both in Romania and abroad ;
Art. 2
(1) income tax rate is 38% , except as provided in this Ordinance.
Art. 4
movable, immovable property transferred to the ownership,
services rendered and performed works, including earnings from
all sources, and costs incurred to achieve them, in a fiscal year,
plus the deductible expenses.
Therefore, FC Dinamo Bucuresti had to record revenue from
the transfer integral player Cosmin Contra and include them in
calculating the taxable profit for the fiscal year 1999, calculating
income tax by applying the rate of 38% on the difference between
revenues and expenses deductible eve ntualele related.
3.3. Damage estimated state budget items
By not recording full accounting of income from the transfer
of Cosmin Contra Player to Spanish club Deportivo Alavés, AFC
Dinamo Bucharest product state budget an estimated damage
amounted to 6,094,440,000 lei (old) , for the fiscal year 1999
calculated as follows:
- unrecorded income from 30.06.1999: 1,012,500 USD x
15.840 Euro / USD = 16,038,000,000 lei (old). Exchange
rate leu / USD is BNR into force on 30.06.1999, the
conclusion of the transfer (source: www.bnr.ro )
-
tax on income unregistered: 16,038,000,000 lei x 38% =
6,094,440. 000 lei ".
4.
Ionel Ganea football transfer from the football
club Gloria Bistrita to VfB.Stuttgart July 1999;
Offense committed by the accused Becali
Pădureanu Jean and John
Ioan Ganea-Viorel was born on 08/10/1973 in Fagaras,
Brasov County. It was legitimate to lower league team Nitramonia
Fagaras during 1984-1992, after which he was transferred to the
team ICIM Brasov, where he played until 1994. It debuted at FC
Braşov in 1994, then played in sequence chronological football
teams Universitatea Craiova, Gloria Bistrita, Rapid Bucharest,
VfB Stuttgart (Gemany) Kulubu Bursaspor in Turkey,
Wolverhampton W. England, Dinamo, Rapid Bucharest in the last
season being legitimated by Politehnica Timisoara.
Among notable performances recorded football
player John-Viorel Ganea include winning the 1998-1999 season,
the trophy "Golden Boot" awarded annually to a French
publication the most prolific scorer in European football
championships and presence in 45 matches Romania's national
team, which scored 19 goals.
¤
On 07.07.1999, at the request of the club officials Gloria
Bistrita Romanian Football F ederaţia international transfer
certificate issued (122 tab, vol. 13) Ioan Viorel Ganea for the
player that he can perform in German football championship .
On 17.11.2006, National Agency for Fiscal Administration in
the Ministry of Finance of the National Anticorruption Directorate
sent documents relating to the transfer Ioan Viorel Ganea soccer
player from VfB Stuttgart at Gloria Bistrita, which are obtained
under the Convention Avoidance NAFA of double taxation
concluded between Romania and Germany. Given this, DNA has
not called for letters rogatory in Germany but in the Netherlands,
for reasons that will be described below. We note, however, that
in Volume 13, 42-76 tabs are officially translated material Liaison
Office with similar institutions in other States of the DNA
obtained at the request of NAFA.
By letter no. 404138 / 13.09.2007, the Financial Guard Commissioner General of the National Anticorruption Directorate
sent observation note CG series no. 004 954 concluded on
01.02.2007 by the Financial Guard - General Commissariat
Association Football Club Rapid Bucharest, following an
inspection related operations aimed at verifying Ioan Viorel Ganea
Player transfer. By this act were identified as follows:
a) Q n dated 18.12.1998, between Gloria and UFC FC Rapid
Bucharest was no contract of transfer. 21742, which gave the
club Gloria Bistrita Ioan Viorel Ganea player to the club UFC
Rapid, for a fixed period from 01.15.1999 to 01.07.1999. The
agreement was established that the transfer allowance that would
receive FC Gloria Bistrita T is the sum of 255.000 USD.
b) The addendum no. No 438 of 18.12.1998 contract. 21742
states that "from the date of 30.06.1999 until 01.08.1999, at an
offer of 600,000 dollars, the player will be free and can transf
was. IMPA transfer amount will be rotated 50% and 50% UF C
Rapid FC Gloria Bistrita. If this offer will not exist, the club UFC
Rapid entitled to an option for another three years competitive. "
c) Club UFC Rapid Bucharest concluded with the player Ionel
Ganea employment contract no. 439 / 18.12.1998, the period
15.01.1999 - 30.06.1999;
d) UFC Rapid Bucureşti paid club Gloria Bistrita, Ionel Ganea
for the transfer of players, according to documents made available
(payment orders, receipts, money orders, bank statements, cash
book, full list of accounting operations - extract) amount
2,471,500 total. 764 lei (old), of which 610 million lei lei
1,861,500,764 in cash and by bank transfer.
e) On 14.07.1999, UFC Rapid Bucureş you cashed FC Gloria
Bistrita amount of 4,256,820,000 lei (old) entitled "Ioan Viorel
Ganea transfer rate" according to the documents presented,
respectively Message OP - PMVU of 14.07. 1999 The full list of
accounting operations - 7395.01 account "income transfer
players".
The findings are attached note in photo copy documents to
which reference was made in compre sul do it.
Also note unilateral BN no. 020 190 concluded on 09.11.2006
by the Financial Guard - Department of Bistrita Nasaud
BISTRIŢA ACF GLORIA 1922 as a result of an inspection at the
request of the General Commissioner of the Financial Guard and
aiming John Player Viorel Ganea transfer from FC Gloria Bistrita
at UFC Rapid Bucharest. By this act were found following Ã
following:
FC Gloria aa transferred for a period determined,
01/15/1999 - 07/15/1999, the player John Viorel Ganea at UFC
Rapid Bucharest for $ 255.000 USD, the amount which has been
fully charged, according to records of account, based on receipts
and orders;
We show below NAFA data received from the German
authorities:
"Ionel Ganea tor the transfer toyed Rapid VfB Stuttgart
your Bucureş e. V. was completed in 1999. The files made
available by the tax authorities in Germany shows that the transfer
fee for Ionel Ganea was 3,843,260 DM . This corresponds to I
transfer fees capitalized in the balance sheet onel Ganea VfB
Stuttgart's website.
Attached to this contract documents and payment orders.
The information provided are subject to confidentiality
provisions in the agreements referred Copper NSE and may be
used only for the purposes specified in this limited to those taxes. "
Supporting documents address (so transmitted NAFA and the
Financial Guard) are:
Telefax of 29.08.2006 VfB Stuttgart from - Accounting
director
Markus
Schmidt
Stuttgart
to
the
Financial
Administration - Corporate - Mr. Hofstetter, on the request of
Romanian tax on the transfer of John Ganea, stating the
following:
"Dear Mr. Hofstetter,
Appendix contains a copy of the transfer to the German
translation and payment documents related.
1. The transfer was negotiated with the company
Phoenix BV in the amount of $ 2,000,000, and the payment method
agreed to 600.000 USD to the club where active player, FC Gloria
Bistrita and a further payment of US $ 1,400,000 by the company
committed to Phoenix BV in Rotterdam achieve transfer.
2. Regarding the contracting firm Phoenix BV by FC
Gloria Bistrita, I had a copy of the contract available in English and
a translation into German.
The documents were presented entirely exceptional control
external affairs at the last tax audit conducted by the Higher
Financial Directorate (Mr. Mack).
The transfer agent players Mr. Ganea was FIFA agent Ioan
Becali. We provide and phone numbers that you knew at the time. "
Address PHOENIX Rotterdam BV issued on 05.25.1999, by
VfB Stuttgart on Ioan Viorel Ganea transfer player, born on
08.10.1973, by which the Dutch company, Johan Versluis,
Germany informed the club that:
"- Based on a contract, Pho Enix BV is the sole owner of the
rights to the player Ioan Viorel Ganea transfer;
- As agreed with the club Gloria Bistrita, Phoenix BV VfB
Stuttgart player transferring from 07.06.1999. For VfB Stuttgart
player's transfer is due to the following compensation in the
amount of $ 2,000,000, an amount that can be transferred to the
following accounts:
1) Romanian Development Bank branch Bistrita, no. account
251100271900404, 600,000 USD
2) nk Kredietba Bank (Netherlands) NV, no. 63.30.51.365
account, the amount of USD 1,400,000. "
Memorandum of agreement between FC Gloria Bistrita in
09/10/1998, represented by President Jean Pădureanu, and
PHOENIX BV - Netherlands, represented by Johan Versluis by
club (Gloria) has assigned the company (Phoenix BV) exclusive
rights transfer based on final or preliminary to any foreign club,
for the amount of 600,000 USD. Assignment of rights was carried
out for a period from the date of 09.10.1998 until the end of
football season 1998/1999, but no later than the date of
15/07/1999.
Section 3 of this Agreement, the Club will benefit exclusively,
of all amounts resulting from the transfer or lending Romanian
player on the national market.
Document for the payment of the sum of US $ 1,400,000
(2,690,282 DM) VfB Stuttgart performed by Phoenix BV on
06.07.1999, the German club account opened at Volksbank EG
Dutch company account opened at Kredietbank Rotte rdam for
the transfer of Ioan Viorel Ganea.
Document for the payment of the sum of 600,000 USD (DM
1,152,978) VfB Stuttgart performed by Gloria Bistrita on
06.07.1999, the German club's account to the account opened at
Volksbank EG BRD Bistrita Romanian club for the transfer of
John Viorel Ganea .
Grid investments Player values (in DM) - Annex 7.1.3.2., P. 4
document as a list of names and values Ganea their name
appearing amount of DM 3,843,260. This value coincides with the
amount in German marks of the two previous payments.
In case you ordered a rogatory commission in the
Netherlands, the competent judicial authorities to obtain the
original photo or to make certified copies of all documents related
to financial and accounting operations of the amount of transfer
payments (invoices, receipts vouchers, bills, bank statements,
orders or other financial instruments used for this purpose) of the
company PHOENIX BV ( Besloten vennootschap - the originalnn), private company with limited liability, similar to the limited
liability company ( SRL) of our commercial law ( see "European
Companies" issued under the signature of Dan Drosu Saguna and
Michael Romeo Niculescu, Oscar Print Publishing House, Bucharest,
1996, p. 152 ) for transferring soccer player John-Viorel Ganea.
In the following we list the main data received from the
authorities olan deze:
KBC Bank Account Statement no. 63.30.51.365 account on
behalf PHOENIX BV, for the collection of the amount of USD
1,400,000 from VfB Stuttgart 1893 eV, representing "Ioan Viorel
Ganea Transfer".
Form B of KBC BANK on receipt of payments from abroad in
the amount of USD 1,400,000 by PHOENIX BV, from VfB
Stuttgart 1893, the nature of the payment: commission.
KBC Bank Account Statement no. 63.30.51.365 account on
behalf PHOENIX BV, on payment of USD 1.372 million by
TIERNEY Internatio NAL LTD, representing commission.
Annex to the statement of KBC BANK, no. account
63.30.51.365, related to payment of the sum of USD 1.372
million in the account opened with ABN AMRO BANK Gibraltar
Branch of the company TIERNEY INTERNATIONAL LTD British
Virgin Islands.
Form A of De Nederlandsche Bank NV regarding payment
from PHOENIX BV NR. 63.30.51.365 (note that although the
name of the bank is different from previous documents, account
number is the same) to TIERNEY INTERNATIONAL LTD in the
amount of USD 1,372,000. On this form is referred to as the
beneficiary no. account 39088154 from ABN AMRO BANK Gibraltar Branch, on behalf TIERNEY INTERNATIONAL LTD. the
British Virgin Islands.
Memorandum of agreement between FC Gloria Bistrita and
PHOENIX BV (shown above).
Memorandum of Understanding (p. 225 of the translated
material) concluded on the day of 25.01.1999 between TIERNEY
INTERNATIONAL LTD - company registered and existing under
the laws of the British Virgin Islands with registered address at
Wickham's Kay, Road Town, Tortola - BVI, represented by Nelson
Rocha, Uruguay resident, and PHOENIX BV Rotterdam,
represented by Johan Versluis, stating the following:
- Tierney's subject, among other activities, negotiating
contracts football players and providing consulting services in the
fields of sports, arts and others - called activities;
- PHOENIX is subject to, among other services, providing
financial and administrative support services - called services;
- PHOENIX is a Dutch company and is in a better position to
do business for and on behalf of Tierney based fiduciary us
TIERNEY the European society;
- The TIERNEY sole beneficial owner of the amounts to be
invoiced and to be cashed, it is hereby acknowledges that any
activity undertaken by PHOENIX for this purpose to be executed
in the sole interest of Tierney last beneficiary of amounts or other
property resulting from transactions in accordance with this
Agreement;
- PHOENIX will limit its activities to those expressly specified
in writing by Tierney will execute those instructions up to the
best and maximum capacity at any time and defending the
interests TIERNEY as such its interests;
- PHOENIX TIERNEY will compensate for services provided
under this agreement with a gross fee equivalent to 2% of the
amounts actually received for and on behalf TIERNEY in
accordance with this Agreement;
- TIERNEY will receive immediately upon receipt by PHOENIX
net of any amount in accordance with this Agreement, even if
partial, 98% of that amount;
- All shipments will be made within 5 working days from date
of receipt to the following bank account:
TIERNEY INTERNATIONAL LIMITED
Nr. Account: 39088154
ABN AMRO BANK Gibraltar
Swift Code: ABNAGIGI
Addendum (p. 219 in the translated material) to the
Memorandum of Understanding of 25.01.1999, between TIERNEY
INTERNATIONAL LTD represented by Nelson Rocha and
PHOENIX BV represented by Johan Versluis, stating that:
- Tierney ending and work in the British Virgin Islands,
intends to award with immediate effect the execution of the
original agreement to STAR ADVISORS SA, a company registered
and existing under the laws of the British Virgin Islands with
registered address at Wickham's Kay, Road Town , Tortola - BVI;
- PHOENIX accept this award.
- STAR ADVISORS assume for the moment all the
responsibilities, obligations, liabilities and other provisions and is
hereby entitled to be entitled to any credit and other rights arising
from the execution of past, present and future original agreement
signed between Tierney PHOENIX;
- Under these conditions, STAR ADVISORS fully replaces
TIERNEY to continue execution original agreement;
- All other provisions of the original agreement signed
between PHOENIX Tierney on 25.01.1999 remain unchanged.
Letter from PHOENIX to VfB Stuttgart 1893 eV BV for the
transfer of John Viorel Ganea that the Dutch company, Johan
Versluis, Germany informed the club that:
"- Under a contract, Phoenix BV is the sole owner of the rights
to the player Ioan Viorel Ganea transfer;
- As agreed with the club Gloria Bistrita, Phoenix BV VfB
Stuttgart player transferring from 07.06.1999. For VfB Stuttgart
player's transfer is due to the following compensation in the
amount of $ 2,000,000, an amount that can be transferred to the
following accounts:
1) Romanian Development Bank branch Bistrita, no. co nt
251100271900404, 600,000 USD
2) Bank Kredietbank (Netherlands) NV, no. 63.30.51.365
account, the amount of USD 1,400,000. "(letter is the same as
described above)
Letter from STAR ADVISORS SA to "all those concerned" by
stating that the company will soon change its name SPORTS
VENTURES SA
Registration certificate no. 403 201 of 19.03.2003 (p. 243 of
the translated material) issued Territory British Virgin Islands,
certifying that SPORTS VENTURES SA is registered in the British
Virgin Islands as an international business company that has
formerly aforementioned companies STAR was ADVISORS SA,
name that changed the day of 03/10/2001
From these results the following documents:
Company PHOENIX BV has received on 08.07.1999,
a)
the German club VfB Stuttgart in the amount of USD 1,400,000
for John Player Viorel Ganea transfer (having signed a
memorandum, dated 09.10.1998, the Romanian club that Gloria
bought the rights to player transfer for 600,000 USD); the total
amount of the transfer was $ 2,000,000, indicating the company
PHOENIX German club to pay the difference of 600.000 USD
Romanian club Gloria;
Of the amount of US $ 1,400,000 received, PHOENIX
b)
BV transferred immediately, on 12.07.1999, the amount of USD
1.372 million in an account in Gibraltar, opened at ABN AMRO
BANK, on behalf of the company TIERNEY INTERNATIONAL
LIMITED B Ritan Virgin Islands;
c)
Company PHOENIX BV have signed a contract with
Protocol TIERNEY INTERNATIONAL LIMITED, dated 25.01.1999,
which stipulate that PHOENIX performs work for the company
name and on behalf TIERNEY, receiving a percentage of 2% of
proceeds ;
d)
By an Addendum, dated 01.02.2001, execution of the
protocol was originally assigned TIERNEY company STAR
ADVISORS SA company also registered in the British Virgin
Islands;
e)
On 10/03/2001 STAR company name was changed
in ADVISORS SA SPORTS VENTURES SA
In conclusion, the transactions (receipts) for the sale of
transfer rights Viorel Ganea John Player (total transfer value $
2,000,000), the club Gloria received 600.000 USD, the company
PHOENIX BV has retained 2% of the amount US $ 1,400,000
received from the German club or 28.000 USD and USD 1.372
million difference came in an account opened in the name of
Gibraltar company off sho re TIERNEY INTERNATIONAL
LIMITED British Virgin Islands.
Examination of Information ONPCSB Annexes no. SI / 8 /
12.12.2001 (Annex no. 1, no. 5 and no. 14), was found to conduct
banking transactions carried out between the two people involved
in the transfer mentioned above, namely:
On 15.07.1999 , the personal account of Victor
a)
Becali was credited with the amount of 500.000 USD , from
(having as ordinate) company TIERNEY INTERNATIONAL LTD .,
the amount transferred from the account open and authorizing
the ABN AMRO BANK NV - GIBRALTAR BRANCH;
b)
On 12.11.1999 , the personal account of Victor
Becali was credited with the amount of 153.600 USD , from
(having as ordinate) company TIERNEY INTERNATIONAL LTD .,
the amount paid on account of authorizing d eschis ABN AMRO
BANK NV - GIBRALTAR BRANCH.
Audi accused Jean Pădureanu on the transfer of the
player Ganea, stated:
- Several clubs have made offers, one, who gave me 600.000
USD was a Dutch company named Phoenix. I was not interested in
the kind of society in that it was an LLC, it was important that I
was the sole owner of the Green Paper and the player to collect the
required amount not release this document.
- All talks with Phoenix were made by fax, I having no personal
contact with a representative of the company. I did not personally
know Mr. Johan Versluis, he sent me by fax memorandum signed
by him, I translated and I have signed the English version and I
sent it back.
- I do not remember who contacted me (Phoenix or club
Stuttgart,) but it came to the player's transfer to German club and
Gloria Ganea has received 600,000 dollars, according to previous
agreement.
- I do not know the actual amount of transfer Ganea Player to
Stuttgart
- "Memorandum" signed with Phoenix company in the
Netherlands was signed at the headquarters of ISM.
" (nn represents the company ISM INTERNATIONAL SPORT
MANAGEMENT SRL Bucharest, owned by brothers John and
Victor Becali Becali.) "Do not withhold from two brothers, Victor or
Giovanni Becali, was present, but one of them was
present. Although the memorandum date is 10/09/1998, can not
say if this is real time.I do not think that the memorandum is real
time, while the amount of USD 600,000 was transferred from VfB
Stuttgart in July 1999. The difference in time between the two
events is too great to be able to block another player Ganea
transfer possible.
- The Dutch company was presented by G iovanni Becali ,
who was, at that time, and the player's agent, with the largest
international relations. Basically, Giovanni Becali was the only
link with the Dutch company Phoenix , I have no contact with
Johan Versluis.
Also, the hearing PHOENIX BV company director Johan
Versluis, on the player's transfer Ganea, revealed the
following:
- Phoenix Company BV acted in John Viorel Ganea transaction
on behalf of a third party, namely Tierney International Ltd.
- If the transaction John Viorel Ganea, there were not any
contact between company Phoenix BV and football clubs and the
player concerned.
All contacts of these transactions went through the company
Tierney International Ltd.
- Company Tierney International Ltd has given instructions to
Phoenix BV, on which ones should be done. These operations were
performed.
- Do not know who John Viorel Ganea FIFA agent. I think it is
Mr. Becali.
- Do not know who set the transfer price ($ 2,000,000) . I do
not know if the right price.
VfB Stuttgart 1983 eV accepted the transfer price.
- Do not know who set the price for the rights of transfer of
600,000 USD. In this case the price was set by the party in whose
name the Phoenix BV. In this case it is Tierney International Ltd
and Star Advisors SA.
As discussed above, the following conclusions:
a) Pădureanu Jean said John and Victor Becali and acted
as intermediaries to transfer rights taking Ioan Viorel Ganea
player by Dutch company PHOENIX BV;
b) On 12.07.1999 PHOENIX BV Rotterdam Dutch
company offshore company paid TIERNEY INTERNATIONAL
LIMIT ED British Virgin Islands, the account opened at ABN
AMRO BANK NV - GIBRALATAR BRANCH amount of USD
1,372,000 , coming from amount of US $ 1,400,000 received by
PHOENIX BV German club VfB Stuttgart from transfer Ioan Viorel
Ganea Romanian player, after deducting the Dutch company a fee
of 2% of the transaction value;
c) The company TIERNEY INTERNATIONAL LIMITED is the
company which received instructions and on behalf of the Dutch
company which acted PHOENIX BV to conduct the transaction
on transfer Ioan Viorel Ganea player, according to the statement
given by Johan Versluis, director of the company PHOENIX
BV; he said he did not know who the FIFA player's agent Ganea,
but thinks it dl. Becali;
In conclusion, the amount of 500,000 USD and 153.600 USD,
received from TIERNEY INTERNATIONAL LIMITED Victor Becali
the dates 07.15.1999 and, respectively, 12.11.1999, according to
the information ONPCSB, derived from the sum of USD 1.372
million transferred to 12.07.1999 On account of this
company by Dutch company PHOENIX BV, the amount
received in turn from German club VfB Stuttgart Ioan Viorel
Ganea for the player transfer ,
In this case, the "Memorandum" GLORIA club ended in 1922
with the company BISTRITA PHOENIX BV, for the transfer of the
rights of transfer player Viorel Ganea John for USD 600,000 was
intended to harm the club GLORIA 1922 BISTRITA difference to
the actual amount resulting from the transfer of the player or $
2,000,000. Since 1922 Gloria Bistrita club, player transfers
related Viorel Ganea, recorded revenues totaling 600,000 dollars,
while the real value of the transfer was $ 2,000,000, that income
that was damaged club is 1.400. 000 USD. This revenue has
earned the right club GLORIA 1922 BISTRITA and should be
recorded in the accounting club player transfer date.
A broader argument will be made at the end of the list of
transfers were as common denominators entities Tierney,
Netherlands company, memorandum, accused Becali John,
Victor Becali and Johan Versluis, to not repeat the same
operation for each situation.
The note written finding, the Financial Guard representatives
showed the following:
Legal provisions applicable
In terms of tax regulations , the situation following legal
provisions are applicable:
Government Ordinance no. 70/1994, the corporate tax ,
republished in the Official Gazette no. 40 of 12.3.1997, as
amended by Ordinance no. 40/1998, approved by Law
no. 249/1998, provides:
Article 1
(1) shall be liable to pay income tax, under this Ordinance, and
hereafter contributors:
a) Romanian legal persons, for taxable profit derived from
any source , both in Romania and abroad ;
Art. 2
(1) income tax rate is 38% , except as provided in this
Ordinance.
Art. 4
(1) The taxable profit is calculated as the difference between
revenues from the delivery of movable, immovable property
transferred to the ownership, services rendered and performed
works, including earnings from all sources, and costs incurred to
achieve them, a fiscal year, plus the deductible expenses.
The transactions in the way described above, in addition to
damaging the club Gloria Bistrita 1922 with revenues of US $
1,400,000, was damaged and the state budget, the related income
tax such income, calculated by applying the rate 38% on the
equivalent in lei of income, the leu / USD trade date (the date on
which the player was transferred to the club VfB Stuttgart,
07.07.1999 respectively according to international transfer
certificate issued by the Romanian Football Federation).
3. Damage estimated state budget items
Product damage state's budget is 8,446,032,000 ROL , for
the fiscal year 1999 calculated as follows:
USD 1,400,000 x 15.876 Euro / USD (BNR on 07/07/1999,
source www.bnr.ro ) = 22.226.400.000 ROL (lei in equivalent
income);
22,226,400,000 8,446,032,000 lei x 38% = ROL (tax).
5. Transfer footballer Paul Codrea from Dinamo Bucharest
(FC Arges Dacia Pitesti loan) to Genoa Cricket and Spa in
Italy uarie conducted in January 2001;
Cristian Borcea offense committed by the accused,
Victor Becali and Ioan Becali
Paul-Constantin Codrea was born on 04/04/1981 in
Timişoara. He debuted in lower league football team Banat, after
which evolved in chronological order for teams Dinamo
Bucharest, Politehnica Timişoara, FC Arges Pitesti, Genoa FC
1983 in Italy, US Citta di Palermo, Italy, AC Perugia in 2006 to
the present legitimate Italian first division team AC Siena.
He played so far in over 220 football games, was selected 36
times in the national team, for whom he scored one goal post in
the teams that played were usually defensive midfielder.
¤
On 17.01.2001, the Romanian Football Federation has
issued international transfer certificate player Paul-Constantin
Codrea for the Italian team Genoa (Tab 2, vol. 14), at the request
of the executive director of FC Dinamo Bucharest at that time, the
accused Bor the Cristian (tab 4 vol. 14) and FC Arges Dacia
Pitesti President, the witness Sicoe Gabriel, the signature of the
latter being necessary because, although the player's transfer
rights belonged to Dinamo Bucharest, at the time the player was
legitimized FC Arges Dacia Pitesti, where he had been lent for a
specified period. It is worth mentioning that the request for
release of "green card", Cristian Borcea accused of attached and a
"memorandum of agreement" (pages 6-8 vol. 14), between Dinamo
Bucharest and company Phoenix BV, the same as Cosmin Contra
shown to player transfer.
On 04.05.2006, he ordered a rogatory commissions in Italy
by the competent judicial authorities to obtain the original photo
or to make certified copies of all accounting and financial
documents related to the amount of payment transactions
transfer (invoices, receipts vouchers, bills, bank statements,
orders or other financial instruments used for this purpose) from
Genoa football club football player transfer Codrea PaulConstantin.
On 14.03.2007 the required documents have been
received from the Italian authorities (pages 17-161, vol. 14),
which include:
1. Letter no. 8 / 01.06.2001 sent by FC Arges
Dacia Pitesti Romanian Football Federation (FRF) states that
"given the arrangements contemplated by Paul Codrea athlete
and his agent , FC Arges Dacia agrees to release international
transfer certificate Paul Codrea by FC GENOA, for the period
01.01.2001 - 30.06.2001, without financial covenants ". In the
document, the FC Arges Dacia is president Gabriel Sicoe and that
of Genoa and Football Club SpA Jacks ket is delegated
administrator, Alessandro Zarbano.
Please note that this document was originally faxed FC Arges
Dacia Pitesti (no. 04048214350 fax, on 06/01/2001, at 12.46
PM) by the International Sport Management (company they are
associated with equal parts, brothers John Victor Becali
Becali). The document is written handwritten words "Per Sr.
Becali". On the same date of 01/06/2001, but at 06.47 PM, the
document is returned by fax (no. 004 012 300 600 fax) GENOA
club,
where
he
was
identified
by
the
Italian
authorities. Statements concerning the movement of this letter is
based on electronic claims made by fax machines, identifiable in
the header of the document.
2. Letter to Genoa Cricket and BV PHOENIX FOOTBALL
CLUB SpA of 30/01/2001 , which the Italian club forward an
original copy of the contract between the club and Phoenix on the
professional player Paul Codrea (contract is presented below in
section 5).
3. Letter club Genoa to Italian Football Federation (FIGC)
of 16.01.2007 , the Federation informed the club that has taken
steps to send a copy of the "statement of exclusivity and
transparency" on Paul Codrea Player legitimation.
4. Declaration purchase by Genoa Cricket and Football Club
sports law service of the footballer Paul Codrea, from FC Arges
Pitesti by Italian club said following them:
- Contract documents submitted to the National Professional
League negotiation are the only instruments governing relations
between Genoa club and society of origin referred to above, and
those with above-named player;
- Genoa club not used the services of intermediaries nor
had links to unauthorized or unqualified in the negotiations
which led to the conclusion that the present contract, fully
respecting the prohibition laid down in art. 4/1 of the Code of
Sports Justice of the Italian Football Federation.
5. Agreement between the private ended 05/01/2001
Genoa Cricket and Football Club SpA and Phoenix BV, which
provides:
Preamble :
a) Phoenix owns rights to sports services provided by Paul
Codrea player;
b) Phoenix FRF guarantee certificate issuance by
the international transfer of the player.
The parties have agreed as follows:
1) The preamble is an integral part of this Agreement
regarding di n
2) When the legitimacy of football for the club, the latter
undertakes to pay to Phoenix amount of USD 2,650,000, prior to
the issuance of bills by Phoenix, with the following due dates:
- USD 1,550,000 within 15 days from the date of issue of
international transfer;
- 1,100,000 USD until 09/30/2001.
[...]
4) Payments will be made to the following bank:
ABN AMRO BANK NV
Rotterdam Netherlands
Swift Code: ABNA - NL2R
Co nt no. 534411584
For Phoenix BV signed MJ Timmermans
6. Translation from Romanian into Italian of the
agreement concluded on 10.19.1999 between FC Arges Dacia
Pitesti player Paul Codrea and company PHOENIX BV
The file can also be found in Romanian language document
was translated from Italian. This is called "Understanding" and
FC Arges Dacia is registered under no. 127 / 19.10.1999.
Through this agreement, the three parties agreed that during
the contract concluded by FC Arges Dacia and Paul Codrea
(07.04.1999 - 01.07.2001), when receiving an offer from abroad,
the player will be transferred without monetary claims from the
club FC Arges Dacia, which is required to enable the transfer of the
player.
7. Letter no. 127 / 19.10.1999 (understanding referred to
in the previous paragraph).
8. Letter no. 245 / 19.10.1999.
This is an agreement to FC Arges Dacia registered under
no. 245 / 19.10.1999, signed by the same three parties
mentioned in paragraph 6, but states that during the contract
concluded by FC Arges Dacia and Paul Codrea (07.04.1999 01.07.2001) at the request of PHOENIX BV, which is the holder of
rights federative player for a transfer abroad, the player can
transfer without any financial claim from the club FC Arges Dacia,
which commits to free transfer.
It is noted that the difference between the letter no. 127 and
letter no. 245 is that the latter states that the transfer of rights
holder f otbalistului Paul Codrea is the company PHOENIX
BV - therefore, this company had Genoa to conclude an
Agreement described above, in Section 5, and by this firm will
have to transfer the monies representing the rights acquisition
player Paul Codrea. Since both documents were found by the
Italian authorities in Genoa club records shows that the club
does not intend to letter no. 127 to conceal the fact that the
company PHOENIX BV is the holder of rights. But taking into
account the issues presented in section 4. above, that says Genoa
Italian Football Federation and Professional League "not used the
services of intermediaries nor had links with unauthorized or
unqualified in terms negotiations which led to the conclusion of
the contract "by Paul Codrea, that to these institutions that
aimed to hide PHOENIX BV would hold transfer rights player.
On the other hand, the letter no. 127 arrived at the Italian
club being faxed from Ioan Becali, respectively fax number of the
company International Sport Management (004,012,300,600) on
01.30.2001, at 11.36 AM. That letter was sent on 30.01.2001
Genoa club after he concluded the agreement (private) between
Genoa and Phoenix on the player's transfer Codrea (05/01/2001)
also shows that the document no.127 was not intended to
produce consequences in the club Genoa (as of 01/30/2001 they
already had produced), but possibly to be presented elsewhere,
another person (Italian Football Federation).
9. handwritten letter from FIFA agent Ioan Becali by some
Renzo, which first transmits the agreement between FC Arges,
Paul Codrea and Phoenix BV, to sign this agreement by the
player. Most likely the agreement was sent to the number 245
because no understanding. 127 was transmitted by fax, on
30/01/2001, when all aspect related to transfer them already
completed.
10. Memorandum of agreement on transfer of rights in a
professional footballer ended on 10/19/1999.
It's the same document that set out in paragraph A.1.
11. Letter to the club Genoa phoen x BV of 11.01.2001 ,
transmitting power of attorney granted by the company's Phoenix
Mark Timmermans to sign any contract on behalf of the company,
in connection with the transfer of professional footballers rights.
12. Letter from 16.01.2001 club Genoa by FIGC ,
requesting application for transfer of the player Paul Codrea to
FRF
13. Letter National Professional League club to Genoa
(Italy), dated 16.01.2001 , which informs the club that
Maradona was released from obligations to FC Arges Pitesti and
submitted documentation of transfer, namely:
- Application of legitimacy to the FIGC;
- Economic contract signed by footballer;
- Photocopy of passport's football ;
- Statement of exclusivity and transparency ;
- Residence permit for employment / sport issued by the
police headquarters in Genoa.
It notes that were not filed documents relating to
agreements with the company PHOENIX BV
23. Letter to the club Genoa in Phoenix BV
31.01.2001 transmitting the invoice no. 2001.01.002.
24. Invoice no. 2001.01.002 of 31.01.2001 issued by the
club Genoa Phoenix BV, worth US $ 1,550,000, representing the
first installment of rights contract player Paul Codrea.
25. Receipt bank / wire from 30/01/2001 through Genoa
club Phoenix BV company paid the amount of USD 1,550,000,
entitled "Paul Codrea player sports rights".
26. Invoice no. 2001.09.001 of 10.09.2001 , issued by the
club Genoa Phoenix BV, worth USD 1.1 million, representing the
second installment of the contract of 05/01/2001 Player Paul
Codrea rights.
27.
Receipt
banking
/
payment
order
from
14.03.2002 through Genoa club Phoenix BV company pays the
amount of 908.676 USD, entitled "Paul Codrea player sports
rights".
28.
Receipt
banking
/
payment
order
from
15.03.2002 through Genoa club Phoenix BV company pays the
amount of 191,979.90 USD.
Given the identities of firms and individuals, at the request of
letters rogatory in the Netherlands, said the transfer of Cosmin
Contra were requested and received on this data and transfer and
other transfers that will be specified in each transfer .
The documents from the Dutch judicial authorities in
response to the request for letters rogatory in criminal matters
addressed their DNA, include:
- D.1.-001
31.01.2001
ABN AMRO BANK
Account Statement no. 5344.11.584 account on behalf PHOENIX
BV, for the collection of the amount of USD 1,550,000 from
Genoa Cricket and Football Club, representing sports rights
footballer Paul Constantin Codrea;
D.1.-002
31.01.2001
Form B of ABN AMRO
BANK on receipt of payments from abroad in the amount of USD
1,550,000;
D.1.-003
05.02.2001
ABN AMRO BANK
Account Statement no. 5344.11.584 account on behalf PHOENIX
BV, on payment of USD 1.519 million by STAR ADVISORS SA,
representing the commission;
D.1.-004
02.02.2001
Form A of ABN AMRO
BANK on STAR ADVISORS SA to pay the sum of USD 1.519
million. On this form is referred to as the beneficiary no. account
39108759 from ABN AMRO BANK - Gibraltar Branch, called
STAR ADVISORS SA
D.1.-005
15.03.2002
ABN AMRO BANK
Account Statement no. 5344.11.584 account on behalf PHOENIX
BV, for the collection of the amount of 191,979.90 USD from
Genoa Cricket and Football Club, representing sports rights
footballer Paul Constantin Codrea;
D.1.-006
15.03.2002
Form B of ABN AMRO
BANK on receipt of payments from abroad in the amount of USD
191,979.90;
D.1.-007
18.03.2002
ABN AMRO BANK
Account Statement no. 5344.11.584 account on behalf PHOENIX
BV, for the collection of the amount of 908.640 USD from Genoa
Cricket and Football Club, representing the rights sp ortive
footballer Paul Constantin Codrea;
D.1.-008
18.03.2002
Form B of ABN AMRO
BANK on the receipt of foreign payments worth 908.640 USD;
D.1.-009
21.03.2002
ABN AMRO BANK
Account Statement no. 5344.11.584 account on behalf PHOENIX
BV, on payment of USD 1.078 million by SPORTS VENTURES SA,
representing the commission;
D.1.-010
20.03.2002
Form A of ABN AMRO
BANK on SPORTS VENTURES SA to pay the sum of USD 1.078
million. On this form is referred to as BE neficiar no. account
39108759 from ABN AMRO BANK - Gibraltar Branch, on behalf
SPORTS VENTURES SA, British Virgin Islands (BVI);
D.1.-011
31.01.2001
invoice
no. 2001.01.002 from PHOENIX to Genoa Cricket and Football
BV Club Player Paul Codrea on the rights, worth USD 1,550,000;
D.1.-012
12/02/2001
Letter
from
PHOENIX BV by FC Dinamo Bucuresti on Paul Codrea (it's abovementioned letter);
D.1.-013
10.09.2001
invoice
no. 2001.09.001 from PHOENIX to Genoa Cricket and Football
BV Club Player Paul Codrea on the rights, worth USD 1.1 million;
D.1.-014
10.09.2001
Copy of invoice above
D.1.-015
19/10/1999
Memorandum of a
contract for the sale of transfer rights of a professional footballer,
signed by FC Dinamo Bucuresti PHOENIX BV and Paul Codrea
(same as shown above)
D.1.-016
19/10/1999
Memorandum above
(D.1.-015), in Romanian;
D.1.-017
01/05/2001
A document entitled
"Private Scrittura" signed by Genoa Cricket and Football Club and
Phoenix BV (shown above is the agreement)
From these documents that the company PHOENIX BV
invoiced to Genoa Cricket and Football Club a total amount of
USD 2,650,000 for the player's transfer rights Paul Codrea has
received from the Italian club a total of 2,650,619.9 USD, of
which STAR ADVISORS SA has transferred to the amount of USD
1,519,000 and the SPORT VENTURES SA amounting to USD
1.078 million, noting that the latter two transfers were made in
the same account no. ABN AMRO BANK opened 39108759 Gibraltar Branch (total amount paid into this account being USD
2.597 million, representing 98% of total revenue from club
Genoa).
In conclusion, the transactions (receipts) for the transfer of
Paul Codrea player at the club Genoa, the company PHOENIX BV
held a rate of 2%, the remaining money is paid into an account
belonging to Gibraltar offshore companies (STAR ADVISORS S. A.
/ SPORTS VENTURES SA) registered in the British Virgin Islands.
Documents from FC Dinamo Bucuresti
1. According to the Memorandum of agreement dated
10.19.1999 , Dinamo AFC registered under no. 1010 /
30.10.1999, FC Dinamo Bucuresti (club) sells the company
PHOENIX BV Rotterdam - Netherlands on transfer rights Player
Paul Codrea for $ 20,000 dollars, noting that a possible player's
transfer abroad, PHOENIX is committed to pay club (DINAMO)
50,000 USD.
According to paragraph 3 of this memorandum, the club
player assumes salary and the other conditions contained in the
existing contract between player and club until 30.06.2001.
Translated into Romanian version of this memorandum,
presented by AFC DINAMO is provided at point 1, noting that
PHOENIX agrees to respect the player's current contract with FC
Arges Dacia Pitesti , meaning that the player will remain at the
club to 30.06.2001, the date of expiry of the contract.
The memorandum was signed for Dinamo, Mircea Stoienescu
- Cristian Borcea President and Vice - President and the company
PHOENIX BV Johan Versluis - director.
2. According to the paper sheet Big Book chess between
01.01.1999 - 31.12.1999, 745.02.07 account "CODREA Phoenix Holland",that on 30.11.1999 AFC DINAMO recorded
revenues amounting to 341.6 million lei representing collection of
20,000 USD.
3. According to the statement of c ont of 06.12.1999 ,
issued by the Turkish-Romanian Bank for the account
no. 35767-4, and swift of 04.11.1999, 04.11.1999 that the
PHOENIX BV Rotterdam Dinamo veered into account the amount
of 20,000 USD.
4. AFC Dinamo Bucharest issued on 01.11.1999, by
PHOENIX BV Rotterdam, tax bill AGA Series B no. 1338334 ,
worth $ 20,000, representing "Paul Codrea transfer", which joined
present in facsimile, this being probably the only time a football
player is bad FACT similar to consumer goods:
5. According to the paper sheet Big Book chess between
01.01.2001 - 31.12.2001, 745.02.03 account "CODREA Phoenix" that on 28.02.2001 AFC DINAMO recorded revenues
amounting to 1,352,950,000 lei, representing "Transfer 50.000
USD Codrea Phoenix" correspondent account is 401.33 (account
providers, which implies a clearing operations).
6. From the company PHOENIX BV letter to FC Dinamo
Bucuresti, dated 02.12.2001 , the following conclusions:
- Paul Codrea player whose transfer rights belong to the
company, was transferred to Genoa Cricket and Football Club
SpA;
- Consequently, given the terms of the agreement of 10.19.1999,
the company owes the club amount of USD 50,000;
- Because the club has an old debt by the company, resulting
from the purchase of 67% of the player's rights Iodi Sorin Adrian,
proceed to partially offset the $ 50,000 debt amount specified as
follows:
- Amount owed by Dinamo at 20.04.2000 = 60.000 USD;
- Amount due on 07.10.2000 Dynamo = 100.000 USD;
- Subtract the amount owed by Phoenix Dinamo result of
transfer Codrea = 50.000 USD;
- Results of Dinamo arrears owed by Phoenix = 110.000
USD.
7. The document "Financial Statement Phoenix - Iodi
Sorin" Dinamo have to pay that amount to $ 100,000 for Phoenix
competitive year 1999-2000 and $ 100,000 for the year amount of
competition from 2000 to 2001 (total 200.000 USD), of which the
40.000 USD on 08/03/2000 paid to offset the amount of $
50,000 as a result of the transfer of Paul Codrea and the amount
of USD 110,000 was paid on 09.02.2005.
8. According to the statement issued by the Turkish-Romanian
Bank on 03.08.2000 and 08.07.2000 swift in that FC Dinamo
paid by PHOENIX BV sum of 90,000 dollars, of which 40.000
USD for the transfer of his rights Iodi Sorin (above) and 50.000
USD with the word "transfer Cernat".
9. According to the statement of account no. 59 / 09.02.2005
and 09.02.2005 provision of external payment , that CSFC
Dinamo Bucharest PHOENIX BV amount paid to 110,000 USD.
10. On 08.02.2005 Phoenix BV issued by FC Dinamo invoice
no. 2005.02.001 worth 110.000 USD representing liability for
the transfer of rights Iodi Sorin, and by letter dated 07.02.2005
showed Dinamo company bank account to which the transfer was
to be made.
11. According to the memorandum of agreement signed on
25.04.2000 , registered under no DINAMO AFC. 442 /
28.04.2000 and the Professional Football League no. 360 /
11.04.2001, the following conclusions:
- PHOENIX BV has reached an agreement with Dinamo
Bucharest on permanent transfer of Io Player di Sorin Adrian
from season 1999 - 2000;
- Player transfer rights belong to the company PHOENIX 100%;
- FC Dinamo is interested to purchase 67% of its 100% PHOENIX
firm belongs;
- To this end, FC Dinamo will have to pay the firm $ 200,000
PHOENIX amount in two installments, ie up to 20.04.2000 and
100.000 USD 100.000 USD until 10/07/2000;
- In the case of international transfer of Iodi player during the
contract that the player has signed with Dynamo, the amount will
be divided as follows:
- 33% returns PHOENIX company;
- 67% goes to Dinamo.
The memorandum was signed for Dinamo, Mircea Stoienescu Cristian Borcea President and Vice - President and the firm of
Johan Versluis BV PHOENIX - director.
The survey conducted by the National Anticorruption
Directorate resulted:
The statement given by the accused Stoienescu Mircea former president of FC Dinamo - on 02.10.2006 at the DNA, it,
on memoranda of agreement relating to players and Iodi Sorin
Adrian Paul Codrea, stated:
"I recognize the signature of the Memorandum of agreement of
10.19.1999 and on 25.04.2000 Memorandum of agreement by
which PHOENIX BV sells 67% of player transfer rights Iodi Sorin
Adrian. I was not the one that I drafted, no conceptual or graphic. I
signed the two contracts Dinamo Bucharest headquarters without
being present and parties stipulated in the contract, that Johan
Versluis and the player concerned (Paul Codrea and Iodi Sorin) and
my documents were shown to be signed by Cristian Borcea. I have
checked the contents of the two memoranda and accepted his
explanation Cristian Borcea, that my signature was required on
documents for payment of debts of the club.
After studying those documents, I think, actually knowing who was
the company PHOENIX BV nature of these transfers could not be
achieved by such a firm that does not have the purpose sports
impresario issues that players in international transfers could only
be achieved by a representative of Dinamo and possibly the
presence of such IMPRES sport in the ISM (note: ISM is the initials
SC INTERNATIONAL SPORT MANAGEMENT SRL, a company
owned in equal shares by the accused Ioan Becali and Victor
Becali).
These memoranda contravene FIFA regulations, look out at the
DNA after reading Statute of players' agents in Romania. "
Declaration date Sicoe Gabriel - former president of FC
Arges Dacia Pitesti - the 27.09.2007 on the transfer of Paul
Codrea Player, states:
"In 1999, the competitive summer break, we contacted a loan to
Dinamo player's Paul Codrea. Dinamo agreed with this loan for a
period of two years, the loan will expire in the summer of 2001.
During this period, Dinamo remained the owner of the transfer of
Paul Codrea player; I do not know exactly, but it is possible that
this loan to have the consent impresario John Becali. Arrangements
had so Dinamo representatives, namely Messrs Cristian Borcea
Mircea Stoienescu and John and Victor Becali, consisted of Paul
Codrea that the player is on loan at FC Arges Dacia free, so that,
when the club owner and find a club impresarios transfer, FC
Arges Dacia game release agreement without any material claims
or other.
In the early days of 2001, the reunion batch FC Arges Dacia, I
accompanied a team training camp in Italy. Do not retain the exact
locality, I think it was Norcia. Not sure, but I think this preparation
Paul Codrea never presented as the negotiations of transfer to a
foreign club. I was contacted by Victor and Ioan Becali, who told
me that Paul Codrea will play Italian soccer team Genoa and in the
understanding referred to loan, must sign documents expressing
agreement with FC Arges Dacia Paul Codrea have a contract to
play. In this regard, I received a fax from hotel letterhead FC Arges
Dacia understanding, the understanding being transmitted from
the company Becali brothers, ISM, which I, as a representative of
FC Arges Dacia Pitesti and the Netherlands established the
company PHOENIX Paul Codrea any offer made abroad, to transfer
without any financial claims from FC Arges Dacia. I have
completed the deal on time and number, ie no. 127 / 19.10.1999. I
argue that understanding was signed in January 2001, when
already knew Paul Codrea will be transferred to Genoa. I believe
that, before signing the agreement with the player Paul Codrea and
Phoenix, at the request of FRF, I signed for the release of the Green
Paper player for the club Genoa. About three weeks after the
agreement, that all in January 2001, we signed the agreement
no. 127, which I do not remember if he had this number, but sure I
signed it in Italy, in January 2001 possible on January 30, but not
sure of the date of 30. Today, at the DNA, I was presented a tab
representing an agreement between FC Arges Dacia, represented
by me, Paul Codrea player and PHOENIX, dated 19.10.1999,
no. 245, but can not say whether I signed it on January 30, 2001
or upon return from Italy in February 2001, but certainly did not
previously signed in 2001. At the time of signing agreements with
Paul Codrea and Phoenix, signed by the FRF for the player Paul
Codrea to evolve from Genoa. I have not given importance
arrangements no. 127 and 245, presented by the company
certainly ISM Dinamo telephone and confirmed by Messrs
Stoienescu Mircea Cristian Borcea and practically by the signature
of the two agreements I understand that part of the loan at the
date of the player Paul Codrea from DINAMO by FC Arges.
I do not know PHOENIX company in the Netherlands and no
representative
of
this company. I
was
never
in
the
Netherlands. Company ISM and Dinamo have been required my
signature of one reason: Paul Codrea player is under contract with
FC Arges Dacia game until 01.07.2001 and, even if it was loaned
to FC Arges Dacia could not evolve another foreign club or country
club without the game that have contract. In fact, my signature
was required to leave six months earlier than the period prescribed
by the contract of the game. "
Therefore, the
document
entitled
"Memorandum"
concluded on 19.10.1999 between Dinamo Bucharest and
company PHOENIX BV does not conform to reality, because the
company does not PHOENIX BV acquired the rights to transfer,
but acted in the name and on control another person (the
offshore company), on whose representatives had not called and
do not know. The representatives of Romanian club does not
know Dutch company representatives who have succumbed socalled transfer rights.
In this case, the "Memorandum" signed by Dinamo
Bucharest PHOENIX Company BV, for the "transfer of the rights
of transfer of Paul Codrea Player" for the sum of $ 20,000 (plus
50.000 USD to the transfer to a football club) aimed to damage
Dinamo real difference to the amount resulting from the player's
transfer or 2,650,000 USD. Since Dinamo Bucharest for the
transfer of Paul Codrea Player, recorded revenues totaling 70,000
dollars, while the real value of the transfer was 2,650,000 USD,
that income that has been damaged is 2.58 million club USD
(2,650,000 USD - 70.000 USD). This revenue was entitled to as
Dinamo Bucharest and should be recorded in the accounts of the
club's transfer date playa.
6. Transfer soccer player Florin Cernat in February 2001
from Dinamo Bucharest Dinamo Kiev in Ukraine;
Cristian Borcea offense committed by the accused Becali
John, Victor Becali and Mihai Stoica
Florin
Lucian
Cernat
was
born
on
10/03/1980 in Manchester. It was legitimized team Otelul Galati
in the 1998-1999 season, after which he also played for teams
Dinamo Bucharest Dinamo Kiev in Ukraine and Hajduk Split in
Croatia. Currently plays for Ukrainian team Dina mo Kiev.
He played over 200 games, was selected for the
representative team of Romania in 14 games, scored two goals for
that.
¤
On 08.02.2001, the Romanian Football
Federation has issued international transfer certificate Player
Florin Lucian Cernat (Tab 2, vol. 15) at the request of FC Dinamo
sports director, Danilescu Constantin (tab 4 vol. 15), the transfer
request is attached contract (pages 5-9 vol. 15) and a
memorandum (pages 18-20 vol. 15) between Dinamo Bucharest
and Phoenix BV Rotterdam, Netherlands.
The answer to the competent authorities of Ukraine, whose
translation was received from the Liaison Office with similar
institutions in other State on 13.11.2006, is accompanied by the
following documents relating to the transfer of Florin Cernat
Player:
1. Minutes of the hearing of the witness Romazonov Yuri
Mahomedovici - General Manager - International Society lawyer
law firm - of 26 July 2006 which lays down the following
statements by witness:
- The Director General of the international law Bi.Ai.Em. lead,
coordinate and control the activities of the company and its
lawyers and jurists.Bi.Ai.Em. provides consultations both
residents and non-residents. Clients are FC Dynamo Kyiv and
society NEWPORT MANAGEMENT LTD. ;
- Recognize as authentic player transfer agreement Florin Cernat
between Dynamo Kiev and NEWPORT MANAGEMENT LTD, on the
one hand, and novel football club Dinamo Bucharest, on the
other hand, for the sum of $ 1,000,000, noting, however, that
DYNAMO KIEV signature belongs to club vice Iojef Sabo;
- That it can not provide financial documents and records relating
to transfer operations expenditures as they are kept in Cyprus where is the leadership NEWPORT MANAGEMENT LTD.
2. Minutes of the hearing of the witness Sabo Iojef Iojefovici DYNAMO KIEV vice president of FC SA - dated 10 August 2006,
the following are recorded witness statements :
- Recognize as authentic player transfer agreement Florin Cernat
between Dynamo Kiev and NEWPORT MANAGEMENT LTD, on the
one hand, and Romanian football club Dinamo Bucharest, on the
other hand, for the sum of $ 1,000,000, the amount is real and
was paid ;
- Asked if he knows Ms. Shone Luise White, replies that he does
not remember ;
- Vice President signed into law the name Su rkis IM, which
represented the conclusion of the contract DYNAMO KIEV,
because IM Surkis is not on the territory of Ukraine at the time.
The transfer of the player Florin Cernat , between
Dynamo Kiev and NEWPORT MANAGEMENT LTD, on the one
hand, and Romanian football club Dinamo Bucharest, on the
other hand, for $ 1,000,000 USD - same as above.
Documents from FC Dinamo Bucuresti on the player's
transfer Florin Cernat from FC Dinamo Bucuresti Dynamo
KIEV
1. Situation collection CERNAT transfer FLORIN player at the
club Dynamo Kyiv , which shows that, of the total transfer of $
1,000,000 (according to the contract 429 / 22.12.2000), the club
Dinamo Bucharest has received 500,000 dollars (200,000 USD to
USD 300,000 29.12.2000 31.01.2001). $ 500,000 of the
discrepancy unearned explanation document mentions "PHOENIX
BV Netherlands - 50% conf. Memorandum no. 6 / 11.01.2000) ".
2. Transfer Agreement AFC Dinamo Bucharest registered
under no. 429 / 22.12.2000 , written in Ukrainian and English,
accompanied by a translation into Romanian, between Joint
Stock Company "Football Club Dynamo" Kiev, hereinafter
"Dynamo", represented by Vice President Surkis IM and
represented the company - statutory member of the Dynamo NEWPORT MANAGEMENT LTD BVI (British Virgin Islands British Virgin Islands, nn), represented by Ms. Shone Luise
White, on the one hand and FC Dinamo Bucuresti, hereinafter
referred to as "Club", represented by Cristian Borcea, on the other
hand.
By contract were agreed as follows:
Club (Dinamo Bucharest) transfer rights to the
company Florin Cernat Player (NEWPORT) for its use in FC
Dynamite A KIEV ;
The company buys the rights to the amount of $
1,000,000;
If a player's transfer to a third party club, Club
Company will pay the amount of transfer of such transfer
minus 30% of this transfer.
-
3. Address DYNAMO KIEV by FC Dinamo Bucuresti No. 72 /
18.01.2001 , in English, accompanied by a translation into
Romanian, Ukrainian club requesting $ 1,000,000 to pay the
amount stipulated in the contract between the two clubs this:
- 500.000 USD club Dinamo Bucharest account;
- 500.000 USD in the ' Player of the joint proprietor "football
Florin Cernat:
53.44.11.584
PHOENIX BV
Bank: ABN AMRO BANK NV
Rotterdam Netherlands
Swift Code: ABNA - NL - 2R
Address is signed by the Executive Director, Cristian Borcea
accused.
4. Address by FRF No FC Dinamo Bucuresti. 153 /
07.02.2001 , the club DYNAMO KIEV require transmission to
Federation International Transfer Certificate player Florin Cernat.
Address mentions that he has attached the following documents:
Contract for the transfer of Florin Cernat Player no. 429
/ 22.12.2000;
Memorandum of year agreement Entered on sixth day
of December 1999 - between AFC Dinamo Bucharest and Mr.
Phoenix BV. Florin Cernat club registered under no. 6 /
11.01.2000;
FRF Telefax by the Football Federation of Ukraine
containing the request to send international transfer certificate
player Florin Cernat;
Application to the club Dinamo Bucureşti AFC
DYNAMO KIEV to pay, according to the contract of transfer
concluded, the amount of USD 1,000,000: " 500.000 USD
account Player procurator " (ie nn- company Phoenix BV) and
500.000 USD club account.
5. Memorandum of Agreement of 06.12.1999 , registered
under No. AFC Dinamo Bucharest. 6 / 11.01.2000, between FC
Dinamo Bucuresti, represented by Vice President Cristian Borcea,
PHOENIX BV Netherlands, represented by Johan Versluis and
player Florin Cernat, which were agreed as follows:
- Club (DINAMO) reached an agreement with CS Otelul Galati to
obtain permanent transfer of the player, since the 1999/2000
season;
- The seller (CS STEEL GL) previously awarded by the Company
(PHOENIX) ownership of 100% on the economic results of transfer
of rights;
- The club is interested in buying the company 50% of those
rights;
- As compensation for the sale of 50% of the player's transfer
rights, the Club will pay the amount of 350,000 USD
- Club, as partial payment of this amount, the Company assumes
liability to the seller (CS steel) resulting from the Agreement of
30.06.1999 limited to the following payments:
- 100.000 USD on 30.01.2000;
- 100.000 USD on 30.03.2000;
- 100.000 USD on 05/30/2000.
The remaining $ 50,000 will be paid by the Company on
30.01.2000 club.
5. Accounting document "great chess book" of FC Dinamo
745.02.04 account. "Cernat Fl. - Newport" for the period
01.01 - 31.12.2000 , which saw, dated 31.12.2000, the amount
of 5,076,238,450 lei collection explanation "transfer income
Cernat Fl - Newport 200.000 USD".
6. Accounting document "great chess book" of FC Dinamo
745.02.01 account. "Cernat Fl. - Newport" , for the period
01.01 - 31.12.2001, which saw, dated 31.01.2001, the amount of
7,953,104,610 lei collection explanation "transfer income Cernat
Fl - Newport 300.000 USD".
7. A statement of account no. 1/1 of 29.12.2000 and no. 5/1
of 31.01.2001 , issued by the Commercial Bank "Ion Tiriac" SA,
in which the proceeds amounts of 199.970 USD (course 25880 lei
/ USD) and 299.970 USD (course 26496 lei / USD) from
NEWPORT MANAGEMENT LTD.
8. Swift from 28.12.2000 and 31.01.2001 of the two amounts
relate to transfers from above NEWPORT FC Dinamo Bucuresti
MANAGEMENT LTD.
A.2. Documents from FC Dinamo Bucuresti on the player's
transfer from CS Florin Cernat Hotspur FC Dinamo Bucuresti
1. Memorandum of Agreement of 06.12.1999 for FC Dinamo
Bucuresti, company PHOENIX BV Rotterdam and Florin Cernat is the one shown above.
2. Agreement of 21.01.2000, registered under No. AFC Dinamo
Bucharest. 57 / 25.01.2000 and the Professional Football League
no. 069 / 27.01.2000, between FC Dinamo Bucuresti,
represented by Vice President Cristian Borcea, and CS Otelul
Galati, represented by Vice President Mihai Stoica, whereby the
parties agreed on the terms of payment of the sum of 300,000
dollars, above, and the clause that the delay exceeds 30 days to
pay the 3 installments results in termination of association
between FC Dinamo company PHOENIX BV, the player becomes
"total property" Dutch company.
3. No transfer agreement. 000 285 concluded on 01.20.2000
given to the club losing between Hotspur and FC Dinamo
Bucuresti assignee club, with the player to the transfer of Florin
Cernat as of 12.06.1999, item 4.1. lit. b) under art. 4 "Obligations
of the Parties" stipulating "According to the memorandum of
agreement of 06.12.1999".
4. Accounting document "Big Book chess period 01.01.2000 31.12.2000" 650.01.01.05 account "Cernat - steel" in which FC
Dinamo Bucuresti recorded expenditure on transfer Florin Cernat
Player, totaling 6,083,952,500 lei, corresponding to 8 of transfer
payments in the period 02.07.2000 - 31.08.2000, for which
explanations were mentioned transfers in US dollars totaling
300.000 USD.
5. A number of orders 8 and 8 statements of payments
recorded in the accounting document above. Please note that 7
payments were made to CS Otelul Galati and payment,
amounting to 372,225,000 lei (order no. 482 / 29.06.2000) was
performed by FC National Bucuresti, representing payment of a
debt amounting US $ 17,500 CS Otelul Galati who had to FC
National Bucuresti, according to the address CS Otelul Galati
no. 355 / 29.06.2000.
6. Accounting document "Big Book chess" between
01.01.2000 - 31.12.2000 " 650.01.01.20 account "Cernat Fl. Phoenix" in which FC Dinamo Bucuresti Player is expenditure on
transfer Florin Cernat, amounting to 1,100 .500.000 lei, for which
the explanation was recorded 'transfer r Cernat - Phoenix 50.000
USD ".
7.
Bank
account
statement
issued
by
Turkish
Romanian account no. 00035767-004 belonging FC Dinamo
Bucharest, where, on 03.08.200, registered transfer sum of
90,000 USD
8. Swift from 07.08.2000 for the transfer sum of 90,000 USD
from FC Dinamo Bucharest to Phoenix BV Rotterdam (account
534 411 584 ABN AMRO BANK NV opened - Rotterdam Branch),
which, in the right amount, with the entry handwritten "transf
. Cernat - 50.000 USD; transf. Iodi - 40.000 USD ".
9. Provision of foreign currency payment Series B
no. 1517481 of 08/02/2000 whereby AFC Dinamo Bucharest
has to pay the amount of 90.000 USD PHOENIX BV Rotterdam.
B. Documents from CS Otelul Galati
1. Transfer Agreement No. 00285 ended 20/01/2000 (the
same as described above.
2. "Memorandum of agreement on the sale of rights to
transfer a professional footballer, ended 13 June 1999
' between CS Otelul Galati, represented by Vice President Ion
Ionica and Mihai Stoica, PHOENIX BV Rotterdam, represented by
Johan Versluis and the player Florin Cernat.The document was
completed and signed in English and Romanian. Through this
document, the parties agreed that:
- Club (steel) agrees to sell the company PHOENIX, irrevocable,
exclusive and definitive transfer rights to the player at the end of
football season 1999-2000, in other words, on 30.06.2000;
- PHOENIX agrees to pay for these rights sum of 700,000 dollars
in the bank account indicated by the club, following schedule:
- 200.000 USD on 31.08.1999;
- 200.000 USD on 30.10.1999;
- 100.000 USD on 30.01.2000;
- 100.000 USD to 000 30.03.2;
- 100.000 USD on 05/30/2000.
- Club player assumes the payment of salaries and the other
conditions contained in the existing contract between the player
and the club, until 30.06.2000.
3. Accounting Note no. 38 / 30.07.1999 which was recorded in
the books of CS Otelul Galati collection amount representing
3,185,055,803 lei (according to the document "Summary BCR
currency bank collection documents" attached) collecting the
amount of USD 199,677.5 explanation "advance Cernat transfer".
4. Statement of account no. 3 / 07.19.1999 issued by BCR juice. County. Galaţi, account 472131600570, the collection is
registered by CS steel on 07.15.1999, the sum of US $ 199,677.5.
5. Swift from 15.07.1999 the transfer is entered in the account
no. 472131600570 belonging CS Otelul Galati the amount of
199.680 USD, from TIERNEY INTL. LTD, ABN AMRO BANK NV in
- GIBRALTAR BRANCH.
6. Accounting Note no. 60 / 30.11.1999 which was recorded in
the books of CS Otelul Galati collection representing the amount
of 3.415.957.300 lei, according to the document "Summary BCR
currency bank acts in November 1999" collection Cernat transfer
199997.5 USD.
7. Statement of Account no. 24 / 08.11.1999 issued by BCR juice. County. Galaţi, account 472131600570, the collection is
registered by CS Steel, on 04.11.1999, the sum of US $
199,997.5.
8. The 7 orders that FC Dinamo Bucuresti paid by CS Otelul
Galati rates provided for in the agreement between the two clubs
on 21.01.2000 (according to and III.A.2.5 point. above) and No CS
STEEL address. 330 / 19.05.2000, together with the related
statements of account and accounting notes that these
transactions were recorded and V: NC 10 / 28.02.2000, NC 13 /
28.02.2000, NC 30 / 30.05.2000 NC 32 / 31.05.2000, NC 36 /
30.06.2000, NC 47 / 31.08.2000.
9. sheet account 7396 "football transfer income" for the year
2000 , the CS Otelul Galati recorded revenues of FC Dinamo
Bucuresti Player Transfer Florin Cernat.
Documents from the Dutch judicial authorities in response
to the request for letters rogatory in criminal matters
addressed their DNA
In connection with the transfer of Florin Cernat Player,
Dutch competent authorities have provided the following
documents (their translation was sent Liaison Office with similar
institutions in other countries in the DNA by the Department to
combat crimes of corruption related crimes letter no. 60 / BL /
2006 of 07.11.2007):
ABN AMRO BANK Account Statement no. 5344.11.584 account
on behalf PHOENIX BV, for the collection of the amount of 90,000
USD from AFC Dinamo Bucharest, representing "Contract of
12.06.1999, 25.04.2000 fee". On this statement is bookmarking
"Sifting 50,000 partial payment".
Form B of ABN AMRO BANK on the receipt of foreign payments
worth 90,000 USD.
ABN AMRO BANK Account Statement no. 5344.11.584 account
on behalf PHOENIX BV, on payment of 88.200 USD to TIERNEY
INTERNATIONAL LTD, representing the commission.
Form A of ABN AMRO BANK on payment to TIERNEY
INTERNATIONAL LTD the amount of 88.200 USD. On this form is
stated Dr. ept beneficiary no. account 39088154 from ABN AMRO
BANK - Gibraltar Branch, on behalf TIERNEY INTERNATIONAL
LTD British Virgin Islands.
ABN AMRO BANK Account Statement no. 5344.11.584 account
on behalf PHOENIX BV, the amount paid for the $ 100,000 from
NEWPORT MANAGEMENT LTD, representing prepay for transfer
footballer Florin Cernat.
Form B of ABN AMRO BANK on the receipt of foreign payments
worth $ 100,000.
ABN AMRO BANK Account Statement no. 5344.11.584 account
on behalf PHOENIX BV, for the payment of the sum of 98.000
USD representing the commission, the STAR ADVISORS SA
A form of ABN AMRO BANK abroad on payment of the amount of
98.000 USD, with the beneficiary account no. ABN AMRO BANK
opened 39108759 - Gibraltar Branch, called STAR ADVISORS SA.
ABN AMRO BANK Account Statement no. 5344.11.584 account
on behalf PHOENIX BV, on receipt of the amount of 400,000 USD
from NEWPORT MANAGEMENT LTD, representing the rate for
skill Cernat Fl Orin.
Form B of ABN AMRO BANK collection on the amount of 400,000
USD.
ABN AMRO BANK Account Statement no. 5344.11.584 account
on behalf PHOENIX BV, for the payment of the sum of 392.000
USD representing the commission, the STAR ADVISORS SA
A form of ABN AMRO BANK paid abroad on the amount of
392.000 USD, with the beneficiary account no. ABN AMRO BANK
opened 39108759 - Gibraltar Branch, called STAR ADVISORS SA
British Virgin Islands.
Memorandum of agreement on the sale of rights for the transfer of
a professional footballer, signed by CS Otelul Galati, PHOENIX BV
and Florin Cernat (is the same as described above in point
III.B.2).
Memorandum above (D.2.-013) in Romanian.
Memorandum of agreement signed on 06.12.1999, signed by FC
Dinamo Bucuresti, PHOENIX BV and Florin Cernat (same as
above, at paragraph III.A1.5)
Memorandum above (D.2.-015) in Romanian.
Memorandum of agreement signed by FC Dinamo Bucuresti and
PHOENIX BV whereby the parties have agreed to sell 70% of the
economic rights of the club Dynamo Kiev Florin Cernat player in
Ukraine for $ 1,000,000 USD, maintaining the association for
30% of the economic rights which could result in a further
transfer of Dynamo Kiev at another institution.
From these documents that the company has
received from PHOENIX BV AFC Dinamo Bucharest sum of
90,000 USD (of which 50.000 USD for the sale of 50% of the
rights to the AFC Player Florin Cernat DINAMO) and transferred
to the Company the amount of 88.200 USD TIERNEY
INTERNATIONAL LTD the British Virgin Islands. Also, the
company PHOENIX BV has received the total amount of 500,000
USD from NEWPORT MANAGEMENT LTD, related transfer Florin
Cernat player from Dinamo Bucharest Dynamo Kiev, which has
transferred a total of 490.000 USD to STAR ADVISORS SA
company in British Virgin Islands .
In conclusion, the transactions (receipts) for the sale of rights to
transfer player Florin Cernat (Dinamo Bucharest and the AFC to
DYNAMO KIEV) PHOENIX BV company retained a 2%, the
remaining money was transferred to accounts belonging to
Gibraltar two companies anice Brit Virgin Islands
From the National Anti investigation revealed
the following:
Declaration made on 24.09.2007 at the DNA by Doina
Stamate - Accounting CS Otelul Galati, as it states on the
player's transfer Florin Cernat following:
"In August 2007, at the request of the National Anticorruption
Directorate, I looked in the archives CS Otelul Galati, documents
relating to this transfer. On this occasion I saw for the first time a
memorandum of agreement, written in Romanian and English,
which was transferred to the company Florin Cernat PHOENIX
ROTTERDAM NETHERLANDS. It is true that ,, at the time of
transfer, CS Otelul Galati received 400,000 USD from company
TIERNEY INTL. LTD and I can not remember exactly whether or Ion
Ionica, or Pecheanu George told us that this represents a part of the
transferred amount Florin Cernat. The remainder, up to 700,000
dollars was collected from DINAMO accounts lei. "
11. Declaration on date 24.09.2007 at the DNA by Ion
Ionian - former president of CS Otelul Galati, as it says on the
transfer of Florin Cernat Player, the following:
"Do not withhold if in 1999 or 2000 and do not retain any month,
but I know it was out cold for a while, I was called by Mihai Stoica,
he calling me at the restaurant" Galaţi "of Galati, the phone was
received by me at around 8-8.30 am.
Mihai Stoica reason to release me on the phone was that Victor
Becali came from Bucharest and wants to transfer to Dinamo
Bucharest Cernat. We left the hotel and found a table that were
Mihai Stoica, Florin Cernat Victor Becali.
On this occasion I was informed by Mihai Stoica, in the presence of
others, that Florin Cernat will be transferred to Dinamo Bucharest,
the sum of 700,000 dollars, and transfer money to be made by a
company.
All Mihai Stoica was the one who handed us a memorandum of
agreement between Otelul Galati and Phoenix Dutch company acts
as both in Romanian and English.
At the time when we signed these documents, the contracts were
still two signatures that we recognized as Mihai Stoica's and Florin
Cernat.Certainly mention that the contracts were signed with the
fourth signature and stamp club had no Otelul Galati.
From what I understand, the documents signed by me, Mihai
Stoica and screening were to be taken and were actually taken by
Victor Becali, to lead them to Dinamo Bucharest. Immediately after
the discussion I got up and left.
I declare that all documents were kept football department Mihai
Stoica. "
12. Declaration on date 28.09.2007 at the DNA, by Mihai
Stoica - formerly vice president of CS Otelul Galati, as it says on
the transfer of Florin Cernat Player, the following:
"In the summer of 1999 I was contacted by Ilie Dumitrescu, who
was a sports agent at the time, and offered me US $ 600,000
transfer from FC Player Cernat steel Olympique Marseille. I replied
that I can not agree to transfer to the player without notice to the
player's agent, Ioan Becali.
When I informed about this proposal Ioan Becali, he promised me
that he will find a club to acquire the Cernat for the amount of
700,000 USD.
Note that before starting the 1999-2000 championship, the club in
which we operate have big financial problems, was virtually
unable to operate.
Thus, given the promise of Ioan Becali, I contacted him and asked
him to give me advance a portion of the promised amount of
700.000 USD for the player's transfer.
Following this discussion with Ioan Becali, I received the visit of
Victor Becali Galati, accompanied by a person not familiar with a
memorandum of agreement drawn up in two versions, Roman and
English. Victor Becali explained that under this document that
would sign it we can get the amount of money requested. I paid
attention to the fact that the memorandum was signed between CS
Steel and Dutch firm named Phoenix. The only thing that interested
me was to get the sum of 700,000 dollars, representing the value of
the transfer of Florin Cernat.
Soon, I was informed that the accounting club came about half of
that. I do not know what any company or person that made the
payment.
In the winter of 1999 I was informed by one of the brothers John
and Victor Becali that Florin Cernat received an offer of transfer
from FC Dinamo Bucuresti club that would pay the difference up to
the amount of 700,000 USD. I agreed to this transfer and received
installments until May 2000 that amount from FC Dinamo
Bucuresti.
I declare that I have not known, nor know anything about the
company PHOENIX not know any representative thereof, do not
know anything about the company TIERNEY INTL. LTD, I have
never heard of it.
Do not know the other details. "
13. Declaration on date 08.10.2007 at the DNA, by Pecheanu
Gheorghe - Accountant with CS Otelul Galati, as it says on the
transfer of Florin Cernat Player, follow Makita:
"In 1999 I was informed that Florin Cernat will be transferred to
Dinamo Bucharest football team and note that I received about
400,000 USD from a company named TIERNEY INTL. LTD.
Of this amount Mihai Stoica told us that is part of the amount due
to the player's transfer from Dinamo Bucharest Florin Cernat and
the rest of the money was paid into our account by CF Dinamo
Bucharest.
At that time I knew nothing of the existence of Dutch companies
involved in the transfer, but there were rumors that the club is
involved in the transfer and Ioan Becali, but do not know to what
extent.
[...] If the amount of 400.000 USD received from TIERNEY
INTL. LTD registration as a player Florin Cernat came from the
transfer was made without knowing that it was the duty of another
company under contract to transfer.
Do not know the other details. "
From Johan Versluis witness statement, quoting the
following passage on the transfer of Florin Lucian Cernat Player:
- How and in what capacity was Phoenix BV company
involved in transactions on the soccer player Florin Cernat?
- Transaction of Phoenix BV in connection with Florin Cernat is
similar transaction effected in the case of Paul Codrea. And if Florin
Cernat involvement Phoenix BV company was the same. Phoenix
Company BV acted when Florin Cernat transaction on behalf of a
third party, namely: Tierney International Ltd. and Star Advisors
SA.
The transaction Florin Cernat there was no contact between the
company Phoenix BV and football clubs involved player. All
contacts of these transactions took place through companies
Tierney International Ltd. and Star Advisors SA.
- How and by whom was it made firm Phoenix BV implication for
Florin Cernat?
- Phoenix BV company implication was performed in the same
manner as in the case of Paul Codrea.
- Who is the agent's FIFA Florin Cernat?
- Do not know who is the agent's FIFA Florin Cernat.
Showing memorandum documents in English and Romanian,
both dated 13 June 1999 between CS Otelul Galati, Phoenix BV
and Florin Cernat (D2-013 and D2-014).
- Recognize the documents presented in English and Romanian
versions of memorandelor (contracts) dated 13.06.1999 concluded
between CS Otelul Galati, Phoenix BV and Florin Cernat, and if so,
what you said about this memorandum?
- The contract I have shown you in Rotterdam signed. It goes the
same way as in the case of Paul Codrea. Therefore my answers on
Florin Cernat will be related to what I said earlier about Paul
Codrea questions.
The memorandum states rights transfer price of USD 700,000. How
was determined that price and by whom?
- Do not know who it was established that price or how. Regarding
these amounts Phoenix BV is linked to what was sent by Tie Rney
International Ltd., or Star Advisors SA.
- How was paid 700,000 USD price set?
- Maybe Phoenix BV has paid, but there is the possibility that the
payment to be made without implication Phoenix BV company. In
the latter case when the payment was made by Tierney
International Ltd., or Star Advisors SA. Phoenix BV is the buyer's
legal rights but company did so in the name of Tierney
International Ltd. or Star Advisors SA.
- For what purpose bought Phoenix BV rights transfer by Florin
Cernat?
- I send you here to my answer from Paul Codrea.
Showing memorandele in Romanian and English, dated
06.12.1999, concluded between FC Dinamo Bucureşti, Phoenix
BV and Florin Cernat (D2-015 and D2-016).
According to these documents, the company Phoenix BV sold
50% of his transfer rights FC Dinamo Bucureşti, at the price of
USD 350,000.
Paying the price will take place through payment of FC Dinamo
Bucharest to CS Otelul Galati. This amount Phoenix BV May 1
due to CS Otelul Galati's still under contract in June 1999.
- How Phoenix BV was notified that these payments were made?
- I do not know how the payment was made by FC Dinamo
Bucureşti and how Phoenix BV was notified about this. I never
received the warning CS Otelul Galati any payment on the
outstanding amount of USD 350,000.
- A company Phoenix BV transferred at a later date the remaining
50% of the rights of FC Dinamo Bucharest or transfer to another
club?
- It may be that the company Phoenix BV will not be transferred to
the remaining 50%. I do not know that for sure.
- It is shown memorandum dated 27.12.2000, between FC Dinamo
Bucureşti and Phoenix (D2-017), in which economic rights are
transferred Florin Cernat football football club Dinamo Kiev.
- How and why it was done this contract?
- I signed the contract on behalf of the company Phoenix BV
showed you do not know if any other contract was concluded on
the rights of the player.
- Why shown in the last memorandum talking about economic
rights and not transfer rights? Actually Phoenix BV was the owner
of 50% of the selling rights of transfer and economic rights.
- I think that transfer rights and economic rights are not the
same. It may be that these contracts are not always applied the
exact terminology.
Showing account statements from ABN AMRO Bank-end and
documents from the bank account no. 53.44.11.584 the company
name Phoenix BV, which mentions the following statement credit
(loans):
- Extract dated 08.08.2000> USD 90,000.00, from Association
Football Club Dinamo, with a handwritten note "partial payment
50,000 Sifting" (D2-001 and D2-002);
- Extract dated 28.12.2000> USD 100,000.00 from New Port
Management Ltd., as "partial payment" (advance or arrears) on
Florin Cernat (D2-0 05 and D2-006);
- Extract dated 31.01.2001> USD 400,000.00 from New Port
Management Ltd, as payment liquidation on Florin Cernat (D2009 and D2-010).
As described in these statements, payments refers to the transfer
of Flor in Cerna.
- In what capacity has received firm Phoenix BV amounts above?
- Phoenix BV Company received payments as the representative of
the player Florin Cernat rights. Newport Management company
name, from which came the last two payments do not tell me
anything.
The phrase "partial payment for 50,000 Sifting" I did not say
anything. I think an accountant wrote it, because payment was
maybe about another transfer (split payment).
Showing account statements ABN-AMRO Bank and writings from
the bank account no. 53.44.11.584 on behalf of Phoenix BV
which mentions the following flows (deductions):
- Extract dated 09.08.2001> USD 88,200.00 paid by Tierney
International Ltd (D2-003 and D2-004);
- Extract dated 05-01-2001> USD 98,000.00 paid by Star
Advisors SA (D2-007 and D2-008);
- Extract dated 08.02.2001> USD 392,000.00, payable to Star
Advisors SA (D2-011 and D2-012).
As described in these statements, the company Phoenix BV
amounts transferred into the bank accounts of companies Tierney
International Ltd and Star Advisors SA, with the description:
"fees".
Why Phoenix BV company paid the aforementioned amounts of
commission?
- Phoenix BV has paid on the company Tierney International Ltd
and Star Advisors SA, under contracts with the legal person. They
accounted for the rights of persons authorized final player.
- By whom were signed on behalf of the company Phoenix BV
payment orders (D.2-004, D2-008 and D2-012) on payments to Star
Advisors SA and Sports Ventures SA?
- All your payment orders were signed shown by Leo Vroegindewij,
the accounting firm Phoenix BV.
- How and by whom data on payments received by Tierney
International SA and Sports Ventures SA?
- I do not know that. Please refer to my answer about Paul Codrea.
- Who is (are) CEO (-rii) / shareholder (-rii) true (i) the company
Tierney International Ltd.?
- I do not know that.
It showed agreement between BV and Tierney Phoenix
International Ltd. (D3-007). Who is Mr. Nelson Rocha?
- I know the name but I believe I have not ever met this
gentleman. He is representative of the International Ltd. Tierney do
not know how this is controlled. Do not know who he contacted the
Phoenix BV Nelson Rocha.
- Why amount paid by Phoenix BV as commission was not
transferred directly to the buyer company Tierney International Ltd.
and / or Star Advisors SA, than by Phoenix BV company?
- Payment to Phoenix Phoenix BV BV occurs because officially owns
economic rights.
From the above, it follows that:
a) FC Dinamo Bucuresti transferred to the player Florin Cernat
DYNAMO KIEV Ukrainian club, for a total of $ 1,000,000 through
a contract from 22.12.2000 between Romanian and Ukrainian
club club, the latter being represented at the conclusion of the
contract and the company N EWPORT MANAGEMENT LTD
British Virgin Islands.
b) On 18.01.2001, FC Dinamo Bucuresti DYNAMO KIEV club
requests that payment of $ 1,000,000 to be done in two accounts,
ie 500.000 USD 500,000 account and account Dinamo "player
co-owner" , the Dutch company PHOENIX BV
c) the FRF address, requesting the Certificate of Transfer
International, the club Dinamo Bucharest states that it is
attached DYNAMO KIEV request the club to pay 500.000 USD
and 500.000 USD club's account to the account of "procurator
Player" ;
NOTE: It is noted that the club Dinamo Bucharest confuse " player
co-owner ", identified as Dutch company PHOENIX, with" Player
procurator ", designating the player's agent .
d) was presented a "Memorandum of Agreement" dated
12.06.1999 by the club Dinamo Bucharest acquired 50% of the
player's transfer rights from the company Florin Cernat PHOENIX
BV for $ 350,000 USD firm that in turn , acquired 100% of the
player's transfer rights from club Otelul Galati for $ 700,000 USD
by a "Memorandum" dated 13.06.1999;
e) To transfer Cernat player, the club Otelul Galati 400.000 USD
collected from company TIERNEY INTERNATIONAL LTD, after the
request addressed by Ioan Becali accused Mihai Stoica, and the
equivalent in RON of 300,000 USD club Dinamo Bucharest.
f) According to statements made by representatives of the club
Otelul Galati, people who acted as intermediaries in transactions
on the transfer of Florin Cernat player from Otelul Galati Dinamo
Bucuresti were Ioan Becali and Victor Becali, they using for this
purpose the Dutch company PHOENIX BV, Galati firm that club
representatives did not know and did not come into contact with
any of its legal representative.
g) Florin Cernat Player of transferring the Dutch company
PHOENIX BV 50.000 USD collected from FC Dinamo Bucuresti
Player transfer from Otelul Galati DINAMO 500,000 USD from
NEWPORT MANAGEMENT LTD company - DYNAMO KIEV
representative club, player transfers Ukrainian club Dinamo
Bucharest.
h) From the proceeds of transfers, company PHOENIX BV 49.000
USD veered to the offshore company TIERNEY INTERNATIONAL
LIMITED British Virgin Islands, respectively 490.000 USD to the
company STAR ADVISORS SA also what the British Virgin
Islands (equivalent to a percentage 98%) of these companies open
accounts in Gibraltar.
i) In his statement, Company Directory PHOENIX BV, Johan
Versluis, said Florin Cernat's transfer related transactions were
carried out as in the case of Paul Codrea, that his company
"executed orders received".
Considering these aspects, the following conclusions can be
drawn:
1.
Foreign entities PHOENIX BV, TIERNEY STAR
INTERNATIONAL ADVISORS LTD and have been used in
transactions on the player Florin Cernat in order to avoid full
payment of monies obtained from the player's transfer by
Dinamo Bucharest falling in the accounts of companies
offshore jurisdictions known to not disclose the final
beneficiary of the amounts (Gibraltar).
Club Dinamo Bucharest has accounted for the full
2.
amount of revenue arising from the transfer of Florin Cernat
Player DYNAMO KIEV club stipulated in the contract of
transfer in the amount of $ 1,000,000, the difference being $
500,000 unregistered; emphasize that the international
transfer agreement makes no reference to the fact that there is
a co-owner of the rights to transfer, but the contract was
signed by Dinamo Bucharest as sole owner of these rights.
3.
As noted above, one of the beneficiaries of the existing
amounts in the account offshore entities Victor Becali, one of
the people who may have regarding payments from these
accounts is Ioan Becali (STAR company to replace the
TIERNEY ADVISORS INTERNATIONAL LTD contractual
relations with the company PHOENIX BV).
Therefore, the document entitled "Memorandum" concluded
on 12.06.1999 between Dinamo Bucharest and company
PHOENIX BV does not conform to reality, being prepared and in
violation of regulations in the field and was intended to damage
Dinamo Bucharest half the amount resulting from the transfer of
Florin Cernat Player (see the arguments outlined above, the
transfer of Paul Codrea Player).
It follows that FC Dinamo Bucuresti should have accounted
for revenues received or receivable from the execution
requirement under contract with Ukrainian club DYNAMO KIEV,
for the transfer of Florin Cernat Player wholly in lei, at the
exchange rate in effect on the date on which that the claim arose
(equivalent in lei of $ 1,000,000 on 22.12.2000 - international
transfer contract date).
However, by signing the memorandum signed with the
company Phoenix, accused Mihai Stoica allowed alienation of the
club transfer rights in favor of an entity other than football clubs,
holding
them,
according
to
the
above-mentioned
regulations. Also, as the head of the football, the accused
accepted payment by Tierney, without a legal framework in the
absence of any documentary evidence. Consequently, the accused
Mihai Stoica has facilitated outsourcing sum of 500,000 euros,
representing half of the amount of transfer to legitimize obtained
by Dynamo Kiev Florin Cernat Player, whereas its transfer to
Dinamo Bucharest, transfer rights were disposed of Phoenix being
purchased 50% of Bucharest club.
7. Transfer footballer Bogdan Mara in July 2001 from
Dinamo Bucharest to Deportivo Alaves in Spain
Cristian Borcea offense committed by the accused and
Ioan Becali
Ion Bogdan Mara was born on 29/09/1977 in Deva. He
debuted in 1995 at CSS. Falcons Sibiu, after which, in
chronological order, evolved teams FC Inter Sibiu, Dinamo
Bucharest, FC Farul Constanta, FC Arges Dacia Pitesti, Dinamo
Bucharest, FC Arges Dacia Pitesti, Deportivo Alaves in Spain,
Tianjin Teda in China, Polideportivo Ejido in Spain, Rapid
Bucharest, Stal Alchevsk in Ukraine, FCM UTA Arad in 2006 and
to date the leg ITIM Unirea Urziceni Valachorum.
He played over 180 matches, scoring over 34 goals, being
selected representative football Romania seven times, for which
he scored a goal.
¤
On 27.07.2001, the Romanian Football Federation has issued
international transfer certificate (tab 140, vol. 12) of soccer player
Ion Bogdan Mara Deportivo Alaves in Spain, at the request of the
executive director of FC Dinamo Bucureşti (141 tab , vol .12),
Cristian Borcea accused at that time. This request was attached a
memorandum of an agreement (pages 143-145, vol. 12) and
transfer agreement (pages 146-148, vol. 12).
On 04.05.2006, he ordered a rogatory commission in Spain,
by the competent judicial authorities to obtain the original photo
or to make certified copies of all accounting and financial
documents related to the amount of payment transactions
transfer (invoices, receipts vouchers, bills, bank statements,
orders or other financial instruments used for this purpose) of the
football club Deportivo Alaves football player transfer Ion Bogdan
Mara.
On 27.11.2006 the required documents have been received
from the Spanish authorities (pages 8-139, vol. 12), resulting in
the following:
1. The contract concluded on 07.05.2001 between FC
Dinamo Bucuresti and Deportivo Alavés SAD , raised both from
Royal Spanish Football Federation and the club D eportivo
Alaves.
2. The document "Transfer currency" of 10.07.2001 which
Deportivo Alavés SAD amount of 400.000 USD transferred to FC
Dinamo Bucuresti, beneficiary account no. Open 4024G0097030
Commercial Bank "Ion Tiriac" (swift code CBITROBU).
3.
The
document
"Transfer
currency"
of
10.07.2001 Deportivo Alaves SAD that amount $ 200,000
transferred to the beneficiary FC Dinamo Bucuresti, with
explanation "transfer Bogdan Mara" open account at ABN AMRO
BANK 14,054,597 Rotterdam. We mention that this account is
identical to the one mentioned in the AFC DINAMO payment
orders drawn on 09.07.2001, data submitted on paper "currency
transfer" (ACC USD. 51.67.41.462) were consistent with the ones
registered in 2001.07 bill. 007 of 19.07.2001 issued by
BEDRIJFSKUNDIG ADVIESBUREAU OF VAN DUIVENBODEN BV
in the Netherlands by FC Dinamo Bucuresti. Therefore, the sum
of $ 200,000 was paid in fact the Dutch company Dinamo
Bucuresti not.
4. Document "Transfer currency" of 31.01.2002 which
Deportivo Alavés SAD amount of 600.000 USD transferred to FC
Dinamo Bucuresti, beneficiary account no. Open 4024G0097030
Commercial Bank "Ion Tiriac" (swift code CBITROBU).
5. Accounting document of the club Deportivo Alaves Big
Book , Account 400000370 "FC Dinamo Bucuresti" financial year
2001, which are recorded above three payments. Please note that
this document was listed in the accounts of the club Deportivo
Alaves on 20.07.2006, when Spain was the official currency of
euro, so records are also in euro, as follows:
- Was registered on 10.07.2001 payment of 234,430.78 euros;
- Was registered on 10.07.2001 payment of 468,861.56 euros;
- Was registered on 31.01.2002 payment of 695,088.04 euros.
6. Declaration on the Spanish judicial authorities ANTON
SAN JUAN GONZALO, president of the club Deportivo Alavés
SAD (same statement as the one presented above in section
II.B.11, Spanish club president answering both questions relating
to the transfer of Cosmin Contra player as well as questions
regarding the transfer of the player Bogdan Mara) in which he
stated the following:
- And this agreement (on the transfer of Bogdan Mara player)
was concluded between the two clubs and the player's agent
and representative of Giovanni Becali was called ;
- For this player Deportivo paid between about 170 and 210
million pesetas;
- Clearly 50% was paid in cash and transfer the contract
signing, the second term being at a later date that it could not
specify.
Given the identities of firms and individuals, at the request of
letters rogatory in the Netherlands, said in his transfers Cosmin
Contra and Paul Codrea were requested and received on this data
and transfer and other documents to be specified every transfer.
ABN AMRO BANK Account Statement no. 51.67.41.462
account on behalf BEDRIJFSKUNDIG ADVIESBUREAU OF VAN
DUIVENBODEN BV, the amount of 199.959 USD for the
collection of Deportivo Alavés SAD
Form B of ABN AMRO BANK on the receipt of foreign
payments
worth
199.959
USD
by
BEDRIJFSKUNDIG
ADVIESBUREAU OF VAN DUIVENBODEN BV, from Deportivo
Alavés SAD
ABN AMRO BANK Account Statement no. 51.67.41.462
account on behalf BEDRIJFSKUNDIG ADVIESBUREAU OF VAN
DUIVENBODEN BV, on payment of 196.000 USD to SPORTS
VENTURES S .A., representing the commission.
Form A of ABN AMRO BANK abroad concerning the
payment of the sum of 196.000 USD, beneficiary SPORTS
VENTURES SA, British Virgin Islands, the beneficiary's account
no. Banque Privee Edmond opened 382,640 of Rot Schild in
Luxembourg
Memorandum of Understanding (p. 213 of the translated
material) concluded on the day of 25.01.1999 between TIERNEY
INTERNATIONAL LTD - company registered and existing under
the laws of the British Virgin Islands with registered address at
Wickham's Kay, Road Town, Tortola - BVI, represented by Nelson
Rocha,
Uruguay
resident,
and
BEDRIJFSKUNDIG
ADVIESBUREAU OF VAN DUIVENBODEN Rotterdam BV,
represented by Leo Vroegindeveij, stating the following:
- Tierney's subject, among other activities, negotiating contracts
football players and providing consulting services in the fields of
sports, arts and others - called activities;
- Subject to BEDRIJFSKUNDIG ADVIESBUREAU OF VAN
DUIVENBODEN BV is, among other services, providing financial
and administrative support services - called services;
- BEDRIJFSKUNDIG ADVIESBUREAU OF VAN DUIVENBODEN
BV is a Dutch company and is in a better position to carry out
activities for and on behalf of TIERNEY, based on trust, we
TIERNEY the European society;
- The TIERNEY sole beneficial owner of the amounts to be
invoiced and to be cashed, it is hereby acknowledges that any
work
by
BEDRIJFSKUNDIG ADVIESBUREAU
OF
VAN
DUIVENBODEN BV for this purpose to be executed in the sole
interest of Tierney last beneficiary of amounts or other assets
resulting from transactions in accordance with this Agreement;
- BEDRIJFSKUNDIG ADVIESBUREAU OF VAN DUIVENBODEN
BV will limit its activities to those expressly specified in writing by
Tierney will execute those instructions up to the best and
maximum capacity at any time and defending the interests
TIERNEY interests such as his;
- TIERNEY will compensate BEDRIJFSKUNDIG ADVIESBUREAU
OF VAN DUIVENBODEN BV, for services provided under this
agreement with a gross fee equivalent to 2% of the amounts
actually received for and on behalf TIERNEY under this
Agreement;
- TIERNEY will receive immediately upon receipt by
BEDRIJFSKUNDIG ADVIESBUREAU OF VAN DUIVENBODEN BV
net of any amounts pursuant to this Agreement, even if partial,
98% of that amount;
- All shipments will be made within 5 working days from date of
receipt to the following bank account:
TIERNEY INTERNATIONAL LIMITED
Nr. Account: 39088154
ABN AMRO BANK Gibraltar
Swift Code: ABNAGIGI
D.5.-006
01/02/2001
Addendum (p. 254 in the
translated material) to the Memorandum of Understanding of
25.01.1999, between TIERNEY INTERNATIONAL LTD represented
by Nelson Rocha and BEDRIJFSKUNDIG ADVIESBUREAU OF
VAN DUIVENBODEN BV represented by Leo Vroegindeveij in
stating that:
- Tierney ending and work in the British Virgin Islands, intends to
award with immediate effect the execution of the original
agreement to STAR ADVISORS SA, a company registered and
existing under the laws of the British Virgin Islands with
registered address at Wickham's Kay, Road Town , Tortola - BVI;
- BEDRIJFSKUNDIG ADVIESBUREAU OF VAN DUIVENBODEN
BV accept this award.
- STAR ADVISORS assume for the moment all the responsibilities,
obligations, liabilities and other provisions and is hereby entitled
to be entitled to any credit and other rights arising from the
execution of past, present and future original agreement signed
between Tierney BEDRIJFSKUNDIG ADVISE THE VAN
DUIVENBODEN ESBUREAU BV;
- In these circumstances, STAR ADVISORS fully replaces
TIERNEY to continue execution of the original agreement;
- All other provisions of the original agreement signed between
Tierney
BEDRIJFSKUNDIG
ADVIESBUREAU
OF
VAN
DUIVENBODEN BV on 25.01.1999 remain unchanged.
Memorandum of agreement between FC Dinamo
Bucuresti, represented by the president Cristian Borcea, and
BEDRIJFSKUNDIG ADVIESBUREAU OF VAN DUIVENBODEN
BV, represented by Leo Vroegindeveij, player transfer rights
Bogdan Mara (same as above, in section IV.A .6)
Invoice no. 2001.07.007 issued on 19.07.2001 by
BEDRIJFSKUNDIG ADVIESBUREAU OF VAN DUIVENBODEN BV
by FC Dinamo Bucuresti amount $ 200,000, referring to "Our
contract of 20.05.2001". Also requested the transfer amount in
the invoice issuer account opened at ABN AMRO BANK NV,
Coolsingel 119, 3012 AG Rotterdam, nr. 51.67.41.462,
no. ABNANL2R swift. VAT number of the issuer mentioned on the
invoice is NL1675503B01. (Is the same bill with the above, at
paragraph IV.A.5)
Letter from STAR ADVISORS SA to "all those concerned"
by stating that the company will soon change its name to SPORTS
VENTURES SA
Registration certificate no. 403 201 of 19.03.2003 (p.
243 of the translated material) issued Territory British Virgin
Islands, certifying that SPORTS VENTURES SA is registered in
the British Virgin Islands as an international business company
that has formerly aforementioned companies STAR was
ADVISORS SA, name that changed the day of 03/10/2001.
From these results the following documents:
a) Company BEDRIJFSKUNDIG ADVIESBUREAU OF VAN
DUIVENBODEN BV charged on 03.08.2001, from Spanish
club Deportivo Alavés SAD amount of 199.959 USD for the
player's transfer Bogdan Mara (having signed a
memorandum, dated 05.29.2001, the Romanian club
Dinamo Bucharest by which he was granted the right to
place the player and receive $ 200,000 from the transfer
amount thereof);
b) Of
the
amount
of
199.959
USD
collected,
BEDRIJFSKUNDIG
ADVIESBUREAU
OF
VAN
DUIVENBODEN BV transferred immediately, on 07.08.2001,
the amount of 196.000 USD in an account in Luxembourg,
BANQUE PRIVEE EDMOND opened de Rothschild, the
company name SPORTS VENTURES SA British Virgin
Islands;
c) The company BEDRIJFSKUNDIG ADVIESBUREAU OF VAN
DUIVENB Oden BV have signed a contract with Protocol
TIERNEY INTERNATIONAL LIMITED, dated 25.01.1999,
which stipulate that BEDRIJFSKUNDIG ADVIESBUREAU
OF VAN DUIVENBODEN BV performing the work for the
company name and on behalf Tierna EY, receiving 2% of the
proceeds;
d) By an Addendum, dated 01.02.2001, execution of the
protocol was originally assigned TIERNEY company STAR
ADVISORS SA company also registered in the British Virgin
Islands;
e) On 10/03/2001 STAR ADVISORS SA company name was
changed SPORTS VENTURES SA
In conclusion, the amount of 199.959 USD received
after the player transfer Bogdan Mara, the company
BEDRIJFSKUNDIG
ADVIESBUREAU
OF
VAN
DUIVENBODEN BV has retained the 2% and 3.959 USD and
the difference reached 196.000 USD in an account
opened in Luxembourg the offshore company name
SPORTS VENTURES SA British Virgin Islands.
From the statement of witness Johan Versluis revealed
the following :
Regarding Bedrijfskundig ADVIESBUREAU Alvan
Duivenboden BV
- How are you involved in this company?
- I am shareholder of the company mentioned
above. Dl.Vroegindeweij is the director. Registration at the
Chamber of Commerce and Industry is correct.
- There are in this business a football agent / agency /
registered with FIFA?
- The aforementioned company T (Bedrijfskundig
ADVIESBUREAU Alvan Duivenboden BV) is not in any way an
agent
/
agency
registered
with
FIFA. But
Mr.
Ni. L.Vroegindeweij is FIFA agent.
Referring to the footballer MARA:
How and in what capacity was involved Bedrijfskundig
ADVIESBUREAU
Alvan
Duivenboden
BV
company
transactions on football Bogdan Mara?
For the above mentioned company applies the same as
for companies Intermark Phoenix International BV and BV.
Involvement is made on behalf of a third party, namely:
Tierney International Ltd and / or Sports Ventures SA.
- Who is the agent for football's Bogdan Mara?
- I do not know this.
It is presented in English memorandum dated
29.5.2001,
between
FC
Dinamo
Bucureşti
and
Bedrijfskundig ADVIESBUREAU Alvan Duivenboden BV, on
the soccer Bogdan Mara (D5-007).
- Recognize the English version of the present
memorandum dated 29 May 2001 between FC Dinamo
Bucureşti and Bedrijfskundig ADVIESBUREAU Alvan
Duivenboden BV, and if so, what can you declare about these
memoranda?
- I notice that L.Vroeginde Weij signed the memorandum
on behalf of the company Bedrijfskundig ADVIESBUREAU
Alvan Duivenboden BV. Therefore, it is a valid legal
document.
- Who was the contact person's FC Dinamo Bucureşti
Bedrijfskundig ADVIESBUREAU?
- There was no direct contact to company mentioned
above FC Dinamo Bucureşti. All contacts have occurred
through his Tierney International Ltd. and / or Sports
Ventures SA.
The memorandum is assigned Bedrijfskundig company
ADVIESBUREAU right to bring a player from another club for
the minimum amount of USD 1,200,000.
How and by whom it was established that price and
had ties ADVIESBUREAU Bedrijfskundig company needed to
transfer a player from another club?
- Do not know who it was established that the price
mentioned in memorizing. Transferring a player from another
club was made in this case by means of Tierney International
Ltd. or Sports Ventures SA.
Company
Bedrijfskundig
ADVIESBUREAU
Alvan
Duivenboden BV acted only on behalf of those companies.
It is shown invoice from the date of 07.19.2001
ADVIESBUREAU Bedrijfskundig addressed to FC Dinamo
Bucureşti (D5-008).
- Recognize this bill and why was it sent?
- This invoice is an invoice from Bedrijfskundig
ADVIESBUREAU and was issued for Alvan ADVIESBUREAU
Bedrijfskundig Duivenboden BV, entitled to such payments
under the contract dated 20 May 2001.
I look Memorandum of FC Dinamo Bucureşti and
Bedrijfskundig ADVIESBUREAU Alvan Duivenboden BV,
having 29 May 2001, where it is said that the above
mentioned company is entitled to 200,000 dollars. The bill
does not mention this understanding. It's just a deal. I think
the bill stated, abusive, wrong again.
Are presented statement from ABN AMRO Bank and
documents-end, the bank account no. 51.67.41.462 on
behalf
of:
Bedrijfskundig
ADVIESBUREAU
Alvan
Duivenboden BV, which states the following mutations:
- Extract dated 03.08.2001> USD 199,959.00, money
received from Deportivo Alaves SAD (D5-001 and D5-002);
- Exras dated 08.08.2001> USD 196,000.00, money
paid by Star Advisors SA (D5-003si D5-004)
- Why were received money from Deportivo Alaves SAD
and were paid on commission as company Sports Ventures
SA? There is an agreement to that effect between Deportivo
Alaves SAD firms and Bedrijfskundig ADVIESBUREAU Alvan
Duivenboden BV?
- I do not know if there is a contract between the two
companies. I'm interest in this property. you.
In connection with the Company continued payment
Sports Ventures SA, I send my previous answers on
payments to Tierney International Ltd., Star Advisors SA and
Sports Ventures SA.
Company Bedrijfskundig ADVIESBUREAU AL van
Duivenboden BV acting on behalf of Sport Ventures SA
- How and by whom were received / provided /
payment information on payment of Sports Ventures SA?
- Please refer to my previous answers with respect to
payment information.
- What amount of commission paid by the company
Bedrijfskundig ADVIESBUREAU was not transferred directly
to the firm Tierney International Ltd and / or Star Advisors SA
and / or Sports Ventures SA, but only via the company
Bedrijfskundig ADVIESBUREAU?
Are presented memorandum dated 25 January 1999
addendum here, concluded between Tierney International
Ltd and Bedrijfskundig ADVIESBUREAU Alvan Duivenboden
BV (D.5-005 and D.5-006).
- Recognize these documents?
- This is a general agreement between the companies
Bedrijfskundig ADVIESBUREAU Alvan Duivenboden BV and
Tierney International Ltd. The company name Bedrijfskundig
ADVIESBUREAU signed by L. Vroegindeweij. The addendum
states that Star Advisors SA comes to replace Tierney
International Ltd.
In addition to general contract was drawn up for each
transaction still a contract / memorize / Bedrijfskundig
ADVIESBUREAU separated between those clubs.
1. Findings and Conclusions
From the above it follows that:
a) FC Dinamo Bucuresti Bogdan Mara transferred the player
from Spanish club Deportivo Alavés SAD, the contract concluded
on 07.05.2001, for the amount of USD 1,200,000;
b) although the transfer agreement stipulated that the
amount of US $ 1,200,000 will be paid in full to the account of FC
Dinamo Bucuresti, open Commercial Bank "Ion Tiriac" Amzei
Branch (600.000 USD 600.000 USD from contracting to
30.01.2002 ), on 09.07.2001, by a notice to pay, executive
director of FC Dinamo Bucuresti Deportivo Alavés informed that
the transfer amount of 600,000 USD (first payment) will be done
in two bank accounts or account 400.000 USD club Dinamo
Commercial Bank "Ion Tiriac" and 200.000 USD in an account at
ABN AMRO BANK NV in Rotterdam - Netherlands.
c) FC Dinamo Bucuresti presented a "Memorandum" dated
29.05.2001, the Dutch company providing BEDRIJFSKUNDIG
ADVIESBUREAU OF VAN DUIVENBODEN of Rotterdam right to
place the player Bogdan Mara, the minimum transfer amount
USD 1,200,000, of which after collection, Romanian club would
pay the sum of $ 200,000 Dutch company;
d) Notwithstanding the provisions stipulated in the
"Memorandum", the club Dinamo Bucharest has not been fully
charged and the income from the transfer of Bogdan Mara Player
in the amount of USD 1,200,000, but only registered $ 1,000,000,
guiding Spanish club to pay $ 200,000 difference dire ct Dutch
company account.
e) From the statement given by Gonzalo Anton San Juan
- president of the club Deportivo Alavés Dutch company that
not
BEDRIJFSKUNDIG
ADVIESBUREAU
OF
VAN
DUIVENBODEN BV was intermediate transfer intermediate
transfer but was called Giovanni (John) Becali. Therefore, the
Dutch company has received unfair, unwarranted amount $
200,000, unless the accused Becali John acted on behalf of /
is the Dutch company or beneficial owner (owner of "de
facto") of this company.
f) Of the $ 200,000, accrued Player transfer Bogdan Mara,
the Dutch company BEDRIJFSKUNDIG ADVIESBUREAU OF VAN
DUIVENBODEN BV paid a sum of 196.000 USD (98%) account
SPORT company VENTURES SA British Virgin Islands, BANQUE
PRIVEE EDMOND DE opened ROTHSCHILD in Luxembourg.
g) Company SPORTS VENTURES SA (former name: STAR
ADVISORS SA) replaced TIERNEY INTERNATIONAL LIMITED
company
in contractual
relations
with
the
company
BEDRIJFSKUNDIG ADVIESBUREAU OF VAN DUIVENBODEN BV
h) According to Johan Versluis, the sole shareholder of the
company
BEDRIJFSKUNDIG
ADVIESBUREAU
OF
VAN
DUIVENBODEN BV, the transfer Bogdan Mara Player firm acted
on behalf of third parties or TIERNEY VENTURES
INTERNATIONAL LIMITED and SPORT SA
It follows from the foregoing that in this case we used the
model to use foreign entities in order to harm the club Dinamo
Bucharest with 200,000 dollars, which came later in an account
in a jurisdiction known for not disclosing information on actual
beneficiaries of bank accounts (Luxembourg), on behalf of
offshore companies in Virgin Islands Br Itanos.
Also, the club Dinamo Bucuresti not accounted for, in
full, the proceeds from the transfer of Bogdan Mara Player to
Spanish club Deportivo Alavés in the amount of USD
1,200,000, the agreement between the two clubs, the
difference being $ 200,000 unregistered.
As noted above, the letter e), the Dutch company has
received undue amount of $ 200,000, as did not perform
brokerage operations provided in the "Memorandum" , as follows
both from the statement made by Gonzalo Anton San Juan and
the Johan Versluis's statement.
8. Transfer Nicolae Mitea football, conducted in August
2003 from Dinamo Bucharest to Ajax Amsterdam, the
Netherlands.
Cristian Borcea offense committed by the accused, Victor
Becali and Ioan Becali
Nicolae Mitea was born on 24/03/1985 in Bucharest. The
first club that has evolved since the 2002-2003 competitive
season was Dinamo Bucharest in next season the team moved to
Ajax Amsterdam in the Netherlands. He returned this summer to
Dinamo Bucharest. He played 66 games, scoring 12 goals. He was
selected in the national team 9 times, for which he scored twice.
¤
On 13.08.2003, the Romanian Football Federation has
issued international transfer certificate soccer player Nicolae
Mitea (Tab 2, vol. 16) for counterparts in the Netherlands, as a
prerequisite for the aforementioned players can be legitimated by
Ajax Amsterdam, Dutch Football Federation affiliate. Requesting
the "green card" was sent by the club which was legitimated
player or Dinamo Bucharest, signed by the Executive Director,
Cristian Borcea accused (tab 4 vol. 16), indicating the contents of
the address that it agrees with the player transfer without any
financial claim from the club.
On 30.11.2007, the Dutch authorities have submitted to the
National Anti rogatory commission documents look when placed
in the file.
The documents received mention:
confirmation Mitea transfer;
international transfer certificate copy on Mitea;
copy of work permit and residence of Nicolae Mitea;
Ajax against refusal of transfer is made by the company
"Bedrijfskundig ADVIESBUREAU AL Van Duivenboden BV"
Receipt representing agent Ioan Becali fee for EUR 10,000;
Receipt representing agent Ioan Becali fee for the amount
of EUR 40,000;
agreement between Ajax and Becali Sport SRL;
agreement between Ioan Becali and Ajax;
game contract between Ajax and Nicolae Mitea;
Memorandum between FC Dinamo Bucureşti and
Bedrijfskundig ADVIESBUREAU AL Van Duivenboden BV and
Nicolae Mitea;
The analysis of documents seized from Ajax Amsterdam
revealed the following:
and in this case there is a memorandum (pages 139-142,
vol. 16) between FC Dinamo Bucureşti, Cristian Borcea
represented
by
Vice
President
and
Bedrijfskundig
ADVIESBUREAU AL Van Duivenboden BV, represented by
director Leo Vroegindeweij by Dutch company "acquires rights
economic transfer on player paying for such an amount of
125.000 USD rights. "In exchange for this cost, the company
would receive a minimum amount invested, ie 125.000 USD or, if
the player's transfer beyond the above-mentioned amount, a
percentage 75% of the transfer amount was for the company, the
remaining 25% will be received by the club. Memorandum Date is
01.04.2003.
According to the address of the tab 97, vol. 16, Ajax says
that "the transfer of Mitea to Ajax in 2003 a proposal was made to
Ajax that this transfer is made under a plan in which company
would be involved Bedrijfskundig ADVIESBUREAU AL Van
Duivenboden BV ", but "Ajax did not agree with that."
Non-acceptance by Ajax Amsterdam of a company
intermediate transfer Cristian Borcea accused led the
Romanian Football Federation to communicate that the
transfer of Nicolae Mitea is no financial claims, which
demonstrates
irrefutably
clandestinely
and
illegality
memoranda. Given that the memorandum was really real and
legal, Cristian Borcea accused was ordered to pay above
minimum Dutch society 125.000 USD or, if it be obtained
from a possible transfer some money top a percentage of 75%
of this. As evidenced by the documents received from the
Netherlands, the Dutch company accounts this amount is not
found.
Based on documents filed its established that the player's
agent Nicolae Mitea, Ioan Becali accused received 50,000 euros
on 31.07.2003 (pages 117-118, vol. 16), representing
remuneration payable by Ajax Amsterdam Ioan Becali expenses
incurred in mediating the transfer of Nicolae Mitea.
Although, as noted above, is strictly prohibits players'
agents in a transfer that to obtain money, other than those
established by the representation contract concluded with the
player, the accused Becali John received 50,000 euros for costs
usually made by an authorized players.
Moreover, the contract concluded on 01.08.2003 in
Amsterdam, Netherlands (pages 114-116, vol. 16) between SC
Becali Sport SRL, represented by Ioan Becali accused and Ajax
Amsterdam, represented by general director Arie van Ejiden, SC
Becali Sport SRL received the sum of 720,000 euros Dutch club,
the Romanian ensuring that ' on the transfer of Mitea to Ajax,
other amounts owed by Ajax not to any other third party or
club. "
Initially, Dinamo Bucharest, Cristian Borcea represented
accused, has signed a memorandum in order to outsource the
amount of money obtained by the transfer of Nicolae Mitea by a
Dutch company involved in other transfers of Dinamo Bucharest
firm represented at least in Romania Ioan Becali and Victor
Becali. The club Ajax's refusal to conclude the transfer through a
business located outside the covered sports phenomenon rigorous
FIFA via his company (remember that licensed FIFA players agent
not only individuals and legal entities), the accused Becali John
substituted club Dinamo Bucharest and providing assurance that
Ajax has no duty to any football club, has received the amount of
transfer of the player, in addition to a fee of EUR 50,000 also
received illegal. Basically, the amount of EUR 720,000 was
appropriated by Ioan Becali accused to bring free player
Nicolae Mitea Dutch club, the accused shall be assisted by
Cristian Borcea, which by the transfer agreement, the
amount of 720,000 euros allowed directing the accused
Becali John, to the detriment of Dinamo Bucharest holder
transfer rights of the player and the only entity allowed the
release of "green card". An additional argument that emphasizes
understanding between the accused criminal Cristian Borcea
John Becali is constituted by the fact that the agreement issued
by the accused free transfer Cristian Borcea was sent Federation
Romanian Football fax from International Sport Management
headquarters owned by Becali accused John and Victor Becali, as
is clear from the header address (tab 4 vol. 16).
Cristian Borcea accused "failed" but attach address by
Romanian Football Federation in a memorandum exempler, Ioan
Becali ensuring the absence of any debt after the transfer of
Nicolae Mitea. As we will show in the final chapter describing the
status quo, Ioan Becali is undeniable that the accused is the
person in charge of Tierney International LTD, subsequent
designations Star Advisors and Star Ventures, firms that acted by
Dutch companies, these After all, whatever name carried with two
common denominators: the relationship of subordination with
Tierney and sole (the same in all cases of transfer where are
memoranda) Johan Versluis.
9. Transfer Sanmartean Lucian soccer player in August 2003
from Gloria Bistrita Greek club Panathinaikos Athens
Offense committed by the accused Pădureanu Jean, Becali
John, Victor Becali and Gheorghe Popescu
Sanmartean Lucian Julian was born on 13.03.1980 in
Bistrita. He debuted as a football player in 1998 to Gloria Bistrita,
where he played 89 games, scoring 12 goals. In 2003 transferred
the Greek championship football team Panathinaikos, where he
played 18 times and scored one goal. In 2006 transferred to the
Netherlands at FC Utrecht, where the team today. It was now
three matches of the national football team of Romania.
¤
On 07.29.2003, the Romanian Football Federation has
issued international transfer certificate soccer player Sanmartean
Lucian Iulian for Greek football club Panathinaikos, the request
being made by team officials on behalf of President Gloria Bistrita
club Pădureanu accused Jean.
The address was attached and transfer agreement between
Gloria Bistrita and Panathina Ikos Athens.
In the following list documents in the case file regarding the
player's transfer:
Documents from 1922 GLORIA club BISTRITA:
The letter no. 801 / 05.09.2007 "Football Club Gloria
Bistrita 1922" National Anticorruption Directorate forward in
response to the complaint no. 48 / P / 2006 of 21.08.2007,
related documents Player Lucian Sânmărtean transfer, namely:
1. "Memorandum of a convention concluded 10th day of
January, 2001 ", presented in Romanian and English, being the
signed version in English.
This act was signed between FC Gloria, represented by President
Jean Pădureanu, INTERMARK INTERNATIONAL BV - Company
based in Rotterdam, Netherlands - represented by the Director
Johan Versluis and skill Sanmartean Lucian Julian. Through this
document, the company INTERMARK INTERNATIONAL BV buys a
50% of the economic rights of the player for whom the Club
undertakes to pay before 21 January 2001, the sum of 105,000
USD. Section 3 of this document, the parties agree to maintain
joint ownership rights transfer player until the end of the
2009/2010 football season or in the presence of an offer is from a
third club [...] , where the club agrees to transfer the player without
delay and to immediately pay 50% of the Company established a
third player transfer institutions.
2. The transfer of 14. 07.2003 i ended between 1922 Gloria
Bistrita Football Club, represented by President Jean Pădureanu,
and Panathinaikos FC Athens, represented by Director Evagelia
Samaras on the player Lucian Iulian Sanmartean. This contract
is written in English, entitled "Private Agreement" and signed, in
addition to the two above-mentioned persons, and Ioan
Becali. The Romanian translation of this Agreement (entitled
"agreement / understanding particular / secret") was provided by
Gloria your club with the English version.
In this contract, section 1, stipulates that Gloria Bistrita has
100% of the rights Player Lucian Iulian Sanmartean and agrees to
transfer to Panathinaikos. It is noted that this provision conflicts
with those set out in the memorandum submitted to the previous
point, ie the transfer of ownership rights Player venture, 50% 50%, the Dutch company Intermark International BV.
According to section 2 of the Agreement, Panathinaikos will
pay for the player's transfer, the total amount of 600,000 dollars,
of which 400.000 USD after signing the contract and 200,000
USD 15.12.2003.
3. A second agreement, drawn up in English with the title
"Private agreement", dated 14.07.2003 in the same day, together
with the Romanian translation thereof (the "Agreement private /
secret"), between Club Football Glory 1922 Bistrita, represented
by President Jean Pădureanu, and Panathinaikos FC Athens
represented by Director Evagelia Samaras, setting out the
following:
"Under the agreement particular / 14.07.2003 secret between
those parties, the amount of 600.000 USD will be paid as follows:
1. The amount of 400.000 USD will be paid:
a) 50% or 200.000 USD in favor of Bistrita bank details
(Romanian Bank for Development, Bistrita, SV994420600, swift
BRDEROBU);
b) 50%, ie 200.000 USD in favor Intermark International BV (KBC
Bank Nederland NV Rotterdam, Holland Kredit NL2X,
NL74KRED0633075256 IBAN);
2. The amount of $ 200,000 on 15.12.2003, will be paid:
a) 50% or 100.000 USD, the Bistrita and
b) 50%, ie 100.000 USD in favor Intermark International BV. "
4. Statement of account no. 17, for the period 01.07.2003 23.07.2003, issued by BRD-GSG Bistrita branch for account
no. SV00994420600 belonging CF GLORIA 1922 with accounting
Note no. 75424 / 23.07.2003 of the BRD Headquarters International documents showing that on 22.07.2003 CF Gloria
Bistrita 1922 collected from AVIN INTERNATIONAL SA Marousi
amount of 199.969 USD with the explanation "Lucian
Sânmărtean Concerning Transfer". The note mentioned accounts
of Central BRD FTS0307227846000 external reference. It is also
stated in lei of this transformation and its amount at the rate of
32,553 lei / USD 6,509,590,857 lei respectively.
5. Accounting Note no. 48 of 31.08.2003, together with the
document "Receipts and payments account Currency USD and
EUR - August 2003", indicating that the club Gloria Bistrita in
1922 registered in the books collection above 6.598.977.000 lei
equivalent to revenues, accountants 733.03.
6. declaration made by President Gloria CF BISTRIŢA 1922,
Jean Pădureanu at the DNA on 13.09.2007, in which he, on the
player's transfer Sanmartean Lucian, states:
"It took retained as INTERMARK International, the
Netherlands, about me, but that still retain via fax only, we entered
into a memorandum that our club was selling 50% of the rights to
the player Sanmartean Dutch company for the amount of 105,000
USD. At this moment I can not say precisely when and where the
money was paid can be found in the accounting club. Mention that
you take the club level to identify this amount.
At about 2 years after the signing of the memorandum I was
informed that the club Panathinaikos has expressed interest
Sanmartean
football
player
who
evolve
to
Gloria
Bistrita. Previously tried Player transfer to a club in Romania, but
the price was ridiculous, afimând that the player was sick. We
have been informed by the player's agent, V. BECALI that
PANATHINAIKOS reached an agreement in principle with the
player and the club's consent was required. Accordingly, V. and L.
Sanmartean Becali accompanied me to Athens, when signing
documents. Player transfer was made for 600,000 dollars, of
which 300.000 USD were transferred directly to the Dutch,
according to the agreement signed with it.
Do not withhold if I or V. Becali have provided data on Dutch
society account INTERMARK INTERNATIONAL.
Today, the date of the declaration, we found that V. Becali
transfer agreement signed with me, I called Becali, but do not
know why he signed as his brother.
There have other items related to these transfers. "
7. declaration made by President Gloria CF BISTRIŢA 1922,
Jean Pădureanu at the DNA on 02.10.2007, in which he, on the
player's transfer Sanmartean Lucian, in addition to those
declared on 13.09.2007, stated:
"Memorandum contains company INTERMARK end date
January 10, 2001, and the player's transfer was made on 14 July
2003. The distance between the two dates is too high so I can
block this player, so, in my opinion, date of the memorandum is
another, possible closer to the date of transfer. Mention that the
memorandum was signed at the headquarters of ISM brothers and
Victor Becali I., and in this case BECALI brothers were the only
connection with the company INTERMARK.
It is true that we have received the amount of 105.000 USD,
but certainly not the money I received from INTERMARK. It is
possible that, in relations with Ioan Becali, he would have given me
the money, I giving provision is recorded in the accounts, but do not
remember the specific circumstances of remittance amount.
Regarding the circumstances of signing the contract between
Gloria and Panathinaikos show the following:
When signing the contract on 14 July 2003 was attended by
my manager and Greek, and Gica Popescu and V. BECALI and
probably Sanmartean. To mention that there was a Greek agent,
but does not retain the name.
I declare that I asked for the club Gloria 600,000 dollars, of
which
I
knew
300.000
USD
will
be
directed
to
INTERMARK. Actually, I did not state contract drafting, data from
private agreements annex to the contract (payment company
account INTERMARK Netherlands) being provided by Victor Becali
and G. Popescu.
G. Popescu translated my private agreements and contract,
and I signed after editing.
I can not say at this time whether the final installment of $
100,000 per G. Popescu who received it from Panathinaikos, on
behalf of Gloria Bistrita, was recorded in the accounts of the club,
because I did not find this evidence. "
On 10.10.2007 were raised by the judicial police officer of
the DNA from headquarters CF Gloria 1922 Bistrita, Bistrita, str.
Nr.1-3
Park
following
documents relating
to
the
transfer
Sanmartean Player Lucian:
8. Address by PANATHINAIKOS club FC Gloria Bistrita 1922
requesting copies of payment documents that transfer payments
have been made for the player Lucian Sanmartean with Greek
club no answer. 1430 / 17.09.2007, which provide the
following :
"In line with private understanding of 14.07.2003, 600,000 USD
was set to pay such :
- 300.000 USD to Gloria Bistrita. The amount was paid by check
in the amount of 88,500 euros (100.000 USD) and $ 200,000 in the
bank transfer 22.07.2003;
- 300.000 USD by Intermark International. The amount was paid
by check in the amount of 88,500 euros (100.000 USD) and $
200,000 in the bank transfer 22.07.2003.
We can confirm that your representative who received both checks
was Mr. Gheorghe Popescu. "
9. Receipt No. BN ALA. 2747411 of 30/12/2001 issued by FC
Gloria Bistrita related to the amount paid 105,000 dollars, with
the explanation "Transfer Sanmartean player Lucian".
10. Tab to the related cash book date 30.12.2001 there has been
cashing amount of 105.000 USD and accounting Note no. 66 /
31.12.2001, together with the account sheet 733.03 "Transfer
players" for 2001, the amount was recorded in lei collection of
receipt no. 2747411 respectively 3,255,000,000 lei.
11. Account Statement No. 17, Accounting Note no. 48 /
31.08.2003 (documents listed above in paragraphs 4 and 5) and
account statement 733.03 "Transfer players" for 2003, which
recorded revenues of 6.598.977.000 lei amount of transfer
Sanmartean player Lucian (the equivalent of 199.969 USD Cash
on 22.07.2003, according to the account statement) and trial
balance accounts CF Gloria 1922 Bistrita completed by
31.12.2003.
12. The General Directorate of Public Finance were obtained
Bistrita Nasaud Balance Sheet and Trial Balance CF Gloria 1922
Bistrita concluded on 31.12.2001, the amounts were recorded in
the account statement 733.03 "Income transfer players' (
paragraph 9 above), since the club's headquarters could not be
made available on the grounds that they were not found in the
archive. (Your DNA no. 48 / P / 2006 of 11.10.2007 and Bistrita
Nasaud DGFP answer no. 18440 / 11.10.2007).
13. Treasurer's statement of CF Gloria Bistrita 1922, Petrina
Valentin Marius, dated 10.10.2007, it, on the player's transfer
Sanmartean Lucian, stated:
"Following a request of the National Anti t countries we looked at
book club amount of $ 100,000 owed by the club GLORIA
PANAITHINAIKOS ATHENS, finding no accounting record, [or]
evidence of this"
B. Documents from the Greek judicial authorities in response to
the request for letters rogatory in criminal matters addressed
their DNA
On 05.06.2006, the National Anticorruption Directorate sent
to the Ministry of Justice of Greece's request for international
judicial assistance on transfer Sanmartean Julian Lucian soccer
player, enclosing a copy of the transfer request and raised from
the Romanian Football Federation.
The answer Greek competent authorities, whose translation
was received on 07.02.2007, is accompanied by the following
documents:
1. Address the answer no. 26569 / 27.10.2006 of the Hellenic
Football Federation, by Section 29 of the Ordinary Criminal
Investigations in Athens, which communicates that the archive is
not mentioned federation convention signed on 13.08.2003
between Panathinaikos Football Anonymous Society and the
Romanian team GLORIA BISTRITA 1922, on the soccer LUCIAN
IULIAN Sanmartean.
2. Address answered no. 27703 / 09.11.2006 of the Hellenic
Football Federation, by Section 29 of the Ordinary Criminal
Investigations in Athens, which communicates that the archive is
not mentioned federation convention signed on 14.07.2003
between Panathinaikos Football Anonymous Society and the
Romanian team GLORIA BISTRITA 1922, on the soccer LUCIAN
IULIAN Sanmartean.
3. Anonymous Society Address to Section 29 Football
PANATHINAIKOS Athens No Ordinary judicial investigation. 1658
/ 10.11.2006, which transmit documents relating to the transfer
of this authority soccer player LUCIAN IULIAN Sanmartean,
namely:
- Contract logged in 01.07.2006 the footballer Lucian Iulian
Sanmartean;
- Under private contract, an annex of the above;
- Conventions under private signature 14.07.2003 concluded
GLORIA BISTRITA 1922;
- Notification Peiraios Bank on payment warrants in the amount
of 400,000 USD
- Proof of payment of the sum of 88,500 euros (100.000 USD) to
INTERMARK INTERNATIONAL BV;
- Proof of payment of the sum of 88,500 euros (100.000 USD) by
GLORIA 1922 FOOTBALL CLUB BISTRITA;
- Excerpts from the company's bank account at Bank Peiraios
no. 5041-006257-506, on payment of payment orders from above.
4. Contract concluded on 14.07.2003 between PANATHINAIKOS
Football Anonymous Society and LUCIAN IULIAN Sanmartean,
which states (art. 6 letter a) that to obtain the footballer was paid
600.000 USD to Gloria Bistrita and that football is will pay US $
1,100,000 in 20 installments (art. 6 b). The contract is signed by
Ioan Becali, as "football manager".
5. under private contract concluded on 14.07.2003 between
PANATHINAIKOS Football Anonymous Society and LUCIAN
IULIAN Sanmartean, an annex of the above, pledging mentioned
football club and player provide the salary and other rights and
obligations of the parties.
6. The document entitled Private Agreement, from 14.07.2003,
above, which CF Gloria, the owner of 100% of player transfer
rights Sanmartean Lucian, who transferred him to the club
Panathinaikos for the sum of 600.000 USD payable in two
installments (400.000 USD after signing the contract to $
200,000 15.12.2003).
7. The document entitled Private Agreement, of 14.07.2003, as
shown above, the parties GLORIA 1922 BISTRIŢA and
Panathinaikos determine that amounts to 50% of each of the
second installment will be paid INTERMARK company
INTERNATIONAL BV Rotterdam - Netherlands.
8. Notification of banking transactions from Piraeus Bank to
AVIN INTERNATIONAL SA with date of 22.07.2003, 2104-592091840 USD account, which the bank informs the customer that the
account was debited for the following operation:
- F2926TO359464 transfer order, beneficiary INTERMARK
INTERNATIONAL, 200.000 USD amount, date 22.07.2002 and
- F2926TO359463 transfer order, beneficiary FOOTBALL CLUB
GLORIA, 200.000 USD amount, date 22.07.2002.
This document shows that AVIN INTERNATIONAL SA paid by
both entities to 22.07.2003, by 200.000 USD (first installment
according to the agreement signed on 14.07.2003).
9. Mandate and no proof of payment. 0807 issued by
Anonymous Society of Football "PANATHINAIKOS" on 15.07.2003
with the following words:
"You paid FOOTBALL CLUB GLORIA 1922 BISTRIŢA amount
eighty-eight thousand five hundred euros to buy football;
Analysis amount:
Nr. payment order: 01911973-9
-
Bank: Piraeus
Date: 15.12.2003
Value: 88,500
Total: 88,500 euros
Recipient: Gheorghe Popescu. "
10. Mandate and no proof of payment. 0808 issued by
Anonymous Society of Football "PANATHINAIKOS" on 15.07.2003
with the following words:
"You paid to INTERMARK INTERNATIONAL BV amount eightyeight thousand five hundred euro (illegible word) football;
Analysis amount:
Nr. or dinului Payment: 01911971-2
-
Bank: Piraeus
Date: 15.12.2003
Value: 88,500
Total: 88,500 euros
Recipient: Gheorghe Popescu. "
Note: These documents (paragraphs 9 and 10) attests that
Gheorghe Popescu and were handed over by representatives of
SAF PANATHINAIKOS two orders to CF Gloria INTERMARK
INTERNATIONAL BV respectively, each worth 88,500 euros, due on
15.12.2003.
11. Money order barred no. 01911956-9 of 15.07.2003, Piraeus
Bank for the sum of 88,500 euros, as follows:
"Pay with my order payment GLORIA 1922 FOOTBALL CLUB
BISTRITA amount eighty-eight thousand and five hundred euro
debiting my account.
FOOTBALL Société Anonyme "PANATHINAIKOS".
12. Money order barred no. 01911957-7 of 15.07.2003, Piraeus
Bank for the sum of 88,500 euros, as follows:
"Pay with my order payable to INTERMARK INTERNATIONAL BV
amount eighty-eight thousand and five hundred euro debiting my
account.
FOOTBALL Société Anonyme "PANATHINAIKOS".
Please note that the documents and proof of payment
Mandate no. 807 and 808, received from Greece, under
"Nr. payment order "are included, in addition to 01911973-9 and
01911971-2 numbers, and numbers 01911957-7 01911956-9
respectively, but are cut with a horizontal line in their own right
as stated by hand and Greek words" AKYPH '; on the other hand,
payment orders referred (those in paragraphs 11 and 12 above)
received from Greece, were written in marker on the diagonal
handwritten Greek words "AKYPOΣ".
According to translator's note, "written term marker on each
check is likely to be canceled" .
13. Statement of Account no. 24, for the period 28.11.2003 31.12.2003 5041-006257-506 account, it is recorded payment of
88,500 euros, on 22.12.2003, with the explanation "019 119 739
pay check."
14. Statement of Account no. 25, for the period 31.12.2003 30.01.2004, 5041-006257-506 account, it is recorded payment of
88,500 euros, on 19.01.2004, with the explanation "019 119 712
pay check."
These two statements attesting that the dates 22.12.2003
and 19.01.2004 PANATHINAIKOS account was debited with
88,500 euros each corresponding payment orders mentioned in
the proofs of payment no. 807 and 808 of Gheorghe Popescu
handed on 15.07.2003 (due on 15.12.2003). Therefore, even if
checks and 01911957-7 01911956-9 numbers were probably
canceled checks were still done and 01911971-2 01911973-9
numbers listed on the documents' Mandate and proof of payment
"no. 807 and no. 808 issued for the same amount and received on
15.07.2003 by Gheorghe Popescu.
15. The paper hearing witness SAMARAS EVANGELOS Anonymous Society Advisor to the Director of Football
Panathinaikos Greek judicial authorities, dated 07.11.2006, the
following statements are those of the witness:
- Recognize an agreement (contract transfer), recognize the
signature on the stand as his;
- The actual amount of the transfer was 600,000 USD.
C. Documents from the Dutch judicial authorities in response to
the request for letters rogatory in criminal matters addressed
their DNA
Player of the transfer Lucian Iulian Sanmartean, Dutch
competent authorities have provided the following documents
(their translation was submitted by the Liaison Office with similar
institutions in other countries in the DNA by the Department to
combat crimes of corruption related crimes letter no. 60 / BL /
2006 of 07.11.2007):
ABN AMRO BANK Account Statement no. 40.70.60.952 account
on behalf INTERMARK INTERNATIONAL BV, for the payment of
the sum of 105.000 USD to Mr. Jean Pădureanu explanation
"investment football player Sanmartean L. Julian FC Gloria"
ABN AMRO BANK A form of payment in the amount of 105.000
USD abroad. On this form is stated as beneficiary account
number 38161401-5 open at ING barring ROMANIA
sauce. Kiseleff. 11-13, Bucharest, on behalf of Jean Pădureanu
Statement of account of FORTIS BANK, no. 63.30.75.256
account on behalf INTERMARK INTERNATIONAL BV, the
collection amount of $ 200,000 with the explanation
"international payment see Annex 1"
Annex to the statement of FORTIS BANK, no. 63.30.75.256
account on behalf INTERMARK INTERNATIONAL BV, with the
following description: international payment, authorizing AVIN
INTERNATIONAL SA Marousi, why payment "Regarding the
transfer of Lucian Sanmartí year," Amount: 200.000 USD
Statement of account of FORTIS BANK, no. 63.30.75.256
account on behalf INTERMARK INTERNATIONAL BV, on payment
of 196.000 USD with the explanation "international payment see
Annex 1".
Annex to the statement of FORTIS BANK, no. 63.30.75.256
account on behalf INTERMARK INTERNATIONAL BV, with the
following description: international payment 196.000 USD,
beneficiary SPORTS VENTURES SA Bitanc Virgin Islands,
no. BANQUE PRIVEE LU641320382640004840 account opened
at Edmond de Rothschild Luxembourg
Report details on payment transaction international 196.000
USD, beneficiary SPORTS VENTURES SA British Virgin Islands,
no. BANQUE PRIVEE LU641320382640004840 account opened
at Edmond de Rothschild Luxembourg
Crossed check no. PIRAEUS BANK 01911971-2 letterhead
issued in Marousi town of PANATHINAIKOS Sports Club for $
88,500 EURO marked "paid with this check my notes of
INTERMARK INTERNATIONAL BV sum of 88,500 euros"
Verso check the above mentioned name's signature visible M.
Timmermans
Order collection of FORTIS BANK INTERNATIONAL INTERMARK
name, no. account 63.30.75.256 stating: "We hereby confirm
receipt of your order with reference to the check cashing
no. 01911971-2, shooter PANATHINAIKOS ATLITISMOS OMILOS
PODOS Ferike anonymous ether, drawn by the amount of 88,500
Euros your. Today I sent your check to the bank that a final
collection. If we receive no response after 3 weeks on check
payment, we will contact the bank directly. Please note the
deadline specified. Hoping that I informed enough. Sincerely,
FORTIS BANK.
Order collection above (D.4.-010), returned by FORTIS BANK
Fortis Bank account statement, no. 63.30.75.256 account
on behalf INTERMARK INTERNATIONAL BV, on receipt of the
amount of EUR 88,409.31, describing the "international payment
see Annex 1"
Annex to the statement FORTIS BANK no. 63.30.75.256
account on behalf INTERMARK INTERNATIONAL BV This
appendix refers to a payment under the above mentioned bank
statement
dated
20.01.2004. It
indicates
the
following
description: "payment, payment reason: 88.500 EUR solving
collection, no. 01911971-2 check, authorizing PANATHINAIKOS
ATLITISMOS OMILOS PODOS Ferike. "In this annex mentioned
transfer fee 68 EUR and check cashing fee € 22.69.
Of Fortis Bank account statement no. 63.30.75.256 account
on behalf INTERMARK INTERNATIONAL BV, on payment of EUR
86,752.82 explanation "international payments, see Annex 1"
Annex to the statement of FORTIS BANK, no. 63.30.75.256
account on behalf INTERMARK INTERNATIONAL BV, with the
following description: 86.730 EUR international payment,
payment reason: fee, beneficiary SPORTS VENTURES SA British
Virgin Islands, account no.BANQUE PRIVEE EDMOND opened
LU871720382640005978 de Rothschild Luxembourg. In this
Annex are met: communication costs 4.82 euros, transfer fee 15
EUR
Page 2 of Annex above, stating: 3 EUR fee for fast execution.
Report transaction details on international payment 86.730
EUR, beneficiary SPORT Virgin Islands Bitanc VENTURES SA,
no.LU871720382640005978 account opened at the Banque de
Rothschild Luxembourg on e EDMOND
List of documents seized by the Police Regional Rotterdam
from INTERMARK INTERNATIONAL BV (a list of 10 documents is
high, without providing further information on economic
transactions - irrelevant in the case)
Memorandum of Understanding (p. 246 of the translated
material) ended the day between TIERNEY INTERNATIONAL LTD
05/19/1999 - company incorporated and existing under the laws
of the British Virgin Islands with registered address at Wickham's
Kay, Road Town, Tortola - BVI, represented by Nelson Rocha,
Uruguay resident, and INTERMARK INTERNATIONAL BV
Rotterdam, represented by Leo Vroegindeveij, stating the
following:
- Tierney's subject, among other activities, negotiating contracts
football players and providing consulting services in the fields of
sports, arts and others - called activities;
- INTERMARK INTERNATIONAL BV is subject to, among other
services, providing financial and administrative support services called services;
- INTERMARK INTERNATIONAL BV is a Dutch company and is
in a better position to carry out activities for and on behalf of
TIERNEY, based on trust, we TIERNEY the European society;
- The TIERNEY sole beneficial owner of the amounts to be
invoiced and to be cashed, it is hereby acknowledges that any
activity undertaken by INTERMARK INTERNATIONAL BV for this
purpose to be executed in the sole interest of Tierney last
beneficiary of amounts or other assets arising from transactions
in accordance with this Agreement;
- INTERMARK INTERNATIONAL BV will limit its activities to
those expressly specified in writing by Tierney will execute those
instructions up to the best and maximum capacity at any time
and defending the interests TIERNEY as such its interests;
- TIERNEY INTERMARK INTERNATIONAL BV will compensate
for services provided under this agreement with a gross fee
equivalent to 2% of the amounts actually received for and on
behalf TIERNEY under this Agreement;
- TIERNEY will receive immediately upon receipt by PHOENIX
net of any amount in accordance with this Agreement, even if
partial, 98% of that amount;
- All shipments will be made within 5 working days from date of
receipt to the following bank account:
TIERNEY INTERNATIONAL LIMITED
Nr. Account: 3908 8154
ABN AMRO BANK Gibraltar
Swift Code: ABNAGIGI
Addendum (p. 244 in the translated material) to the
Memorandum of Understanding of 05/19/1999, between
TIERNEY INTERNATIONAL LTD represented by Nelson Rocha and
INTERMARK
INTERNATIONAL
BV
represented
by
Leo
Vroegindeveij, stating that:
- Tierney ending and work in the British Virgin Islands, intends
to award with immediate effect the execution of the original
agreement to STAR ADVISORS SA, a company registered and
existing under the laws of the British Virgin Islands with
registered address at Wickham's Kay, Road Town , Tortola - BVI;
- INTERMARK INTERNATIONAL BV accepts this assignment.
- STAR ADVISORS assume for the moment all the
responsibilities, obligations, liabilities and other provisions and is
hereby entitled to be entitled to any credit and other rights arising
from the execution of past, present and future original agreement
signed between Tierney INTERMARK INTERNATIONAL BV;
- In these circumstances, STAR ADVISORS fully replaces
TIERNEY to continue execution of the original agreement;
- All other provisions of the original agreement signed between
Tierney INTERMARK INTERNATIONAL BV on 19/05/1999
unaffected.
Memorandum of agreement between FC Gloria Bistrita and
Sanmartean INTERMARK INTERNATIONAL Lucian Julian, which
INTERMARK INTERNATIONAL BV buys a 50% of the economic
rights of the player for whom the Club undertakes to pay before
21 January 2001, the amount 105.000 USD. Section 3 of this
document, the parties agree to maintain joint ownership rights
transfer player until the end of the 2009/2010 football season or
in the presence of an offer from a third club [...], in which case
Club player agrees to transfer without delay and to immediately
pay 50% of the Company established a third player transfer
institutions. (This is the same document that described above in
this section) - Done in English
Memorandum above (D.4.-021), written in Romanian.
Letter from STAR ADVISORS SA to "all those concerned" by
stating that the company will soon change its name to SPORTS
VENTURES SA
Number that has not been used
Registration certificate no. 403 201 of 19.03.2003 issued by
the Territory British Virgin Islands, certifying that SPORTS
VENTURES SA is registered in the British Virgin Islands as an
international business company that has formerly aforementioned
companies was STAR ADVISORS SA, name that changed the day
of 10/03/2001
Contract by mutual agreement between Football Club Gloria
Bistrita 1922, represented by President Jean Pădureanu, and
Panathinaikos FC Athens represented by Director Evagelia
Samaras on the player Lucian Iulian Sanmartean. This contract
is signed, in addition to the two above-mentioned persons, and
Ioan Becali. In this contract, section 1, stipulates that Gloria
Bistrita has 100% of the rights Player Lucian Iulian Sanmartean
and agrees to transfer to Panathinaikos.
Under paragraph 2 of the Agreement, Panathinaikos will pay
for the player's transfer, the total amount of 600,000 dollars, of
which 400.000 USD after signing the contract and $ 200,000 in
the 15.12.2003.
From these results the following documents:
a)
Company INTERMARK INTERNATIONAL BV paid, on
16.01.2001, the amount of 105,000 dollars in his account
Pădureanu Jean, having signed a Memorandum with the club
Gloria Bistrita, represented by Jean Pădureanu by the Dutch
company buy a 50% economic rights Lucian Iulian Sanmartean
player for $ 105,000 USD
b)
INTERMARK INTERNATIONAL BV Company has received,
for the player Lucian Iulian Sanmartean transfer (transfer has
taken place between Gloria and clubs Panathinaikos) the total
amount of 300,000 dollars, respectively on 23.07.2003 by
transfer 200.000 USD and EUR 88,409.31 at 20.01 .2001,
through settlement check (ticket) to order no. 01911971-2 issued
by Panathinaikos.
c)
From the proceeds, INTERMARK INTERNATIONAL BV
company has transferred immediately after the data receipts
amounts of 196.000 USD, respectively, 86.730 EUR to the
offshore company SPORT VENTURES SA British Virgin Islands,
the two bank accounts BANQUE PRIVEE EDMOND DE to
Rothschild Luxembourg;
d)
Company INTERMARK INTERNATIONAL BV have signed a
contract with Protocol TIERNEY INTERNATIONAL LIMITED, dated
05.19.1999, which stipulate that INTERMARK INTERNATIONAL
BV performs work for the company name and on behalf Tierney
received a proc ent 2 % of proceeds;
In an Addendum, dated 01.02.2001, execution of the
e)
protocol was originally assigned TIERNEY company STAR
ADVISORS SA company also registered in the British Virgin
Islands;
f)
On 10/03/2001 STAR ADVISORS SA company name was
changed SPORTS VENTURES SA
In conclusion, the transactions (receipts) for the sale of
transfer rights Lucian Iulian Sanmartean player at the club to
club Panathinaikos Gloria (total transfer value USD 600.000
USD), the club received 200.000 USD Gloria company
INTERMARK INTERNATIONAL BV He held 2% of the amount of
300.000 USD collected from Greek club or 6.000 USD, and the
difference reached 294.000 USD in two accounts in Luxembourg
open offshore company name SPORTS VENTURES SA British
Virgin Islands, with noting that President Gloria Bistrita CF
received in the month January 1999 the amount of 105.000 USD
for the sale of 50% of the player's transfer rights (which was
received and registered the club in December 1999). Romanian
club has received $ 100,000 difference however and the player's
transfer to the club Panathinaikos (according to the documents
identified in the Greek club, check (promissory note) for this
amount was handed to Gheorghe Popescu) by address tabs 105106, making it known that the money in question was received by
Gloria Bistrita, but after five years was recorded in the accounts
of the club.
JOHAN STATEMENT VERSLUIS
Regarding Sanmartean
-In What way and in what capacity the company Intermark
International BV was involved in transactions relating to football
player Lucian Iulian Sanmartean?
-Intermark International BV has been involved in the transfer of
Lucian Iulian Sanmartean in a manner similar to that in which
Phoenix BV was involved in the transfer of football players named
above.
-In What way and by whom was carried out involving company
Intermark International BV for Lucian Iulian Sanmartean?
-Do Refer to my previous answers about making contacts where
Paul Codrea Ioan Viorel Ganea Florin Cernat.
Showing memorandele in English and Romanian, both dated
January 10, 2001, concluded between FC Gloria Bistrita,
Intermark International BV and Lucian Iulian Sanmartean (D.4021 and D4-022).
Recognize version presented in Romanian and English
memorandelor dated 10.01.2001 concluded between FC Gloria
Bistrita, Intermark International BV and Lucian Iulian Sanmartean,
and if so, we can declare such documents?
I signed the documents shown to you in the name of the
company Intermark International BV. It is a legal contract available
for Intermark International BV.
Who was the contact person at Intermark International BV
with FC Gloria?
-Contactele With FC Gloria took place through the company
Tierney International Ltd. and / or Star Advisors SA.
-Why Who were drafted memoranda?
-Memorandele I have been taught for signature. I signed the
contract because it did not contain any strange things.
Previously I had any advice on content memorandelo r.
Receive memorandele either from Tierney International Ltd., either
from a club. Anyway we did not me.
-Where In the presence of those who have signed the
Memorandum?
-I Signed memorandele in Rotterdam. The other signatories, ie
Jean Pădureanu (President) and Lucian Iulian Sanmartean (player)
were not present when I signed memorandele.
-In Memorandum to transfer 50% of the rights mentioned a
price of USD 105,000.
-In What way and by whom it was established that price?
-Price Established in the Memorandum was fixed by Tierney
International Ltd or by the seller.
Showing account statements from ABN AMRO Bank, and
the latter documents with no bank account 40.70.60.952, on
behalf of Intermark International BV which mentions the
following debts:
-Extras From date: 01/17/2001> USD 105,000.00, paid
Jean Pădureanu, on an "investment Lucian Iulian Sanmartean"
(D.4-001 and D.4-002);
-Why Intermark International BV company paid for a contract
with FC Gloria Bistrita, in an account opened in the name of Jean
Pădureanu.
-Payment Should be held in a bank account indicated by
Intermark International BV; This account would have learned his
name Jean Pădureanu.
The amount paid by Intermark International BV was not even
invested by Intermark International BV. It is a payment on behalf
of Tierney International Ltd. If you find any receipt of this amount,
it is assumed that maybe there was a recalculation with another
payment.
In 2003 he was transferred to LI Sanmartean
FCPanathinaikos. It showed "private contract" in English dated
14 July 2003 between FC Gloria Bistrita and FC Panathinaikos
(D.4-026).
Under this contract FC Gloria is the holder of a 100%
transfer of rights and leases player Sanmartean LI, club
Panathinaikos for price USD 600,000.00.
What implication was Intermark International BV in this
contract? Because Intermark International BV is in possession of
50% of transfer rights to LISânmărtean.
-I Know the contract between FC Gloria Bistrita and
FCPanathinaikos. Rights were at Intermark player Internatioinal
BV in 50%.
FC Gloria Bistrita and FC Panathinaikos must make
statements which have acted in this way. As far as I know,
Intermark International BV rights never yielded 50% FC Gloria
Bistrita.
Are presented to the bank account statements of Fortis
Bank
and
previous
documents
with
bank
account
no. 63.30.75.356, on behalf of Intermark International BV, which
mentions the following mutations:
-Extras Dated 23.7.2003> USD 200,000.00 from AVIN
International SA in Marousi, on the transfer of Lucian Iulian
Sanmartean (D.4-003 and D.4-004);
-Extras Dated 25.7.2003> USD 196,000.00 Sports Ventures
SA's pay, by way of commission (D.4-005-D.4-006 and D.4-007);
In which quality received or paid amounts mentioned
company Intermark International BV?
-Intermark International Ltd has carried out transactions on
behalf Sports Ventures SA company. I send you here how it has
been pursued in other transfers.
Int ernational SA -Cunoaşteţi Avin company?
-I Know this company. I do not know how this company is
involved in the transactions.
Showing:
-a check no. 01911971-2 worth 88,500.00 Euro, written on
behalf of Intermark International BV (D.4-008 and D. 4-009)
-two confirmation from Fortis Bank on orders for check-cashing
above (D.4-010 and D.4-011)
At the same time are presented bank statements from
previous documents Fortis Bank account number 63.30.75.356,
in the name Intermark International BV, which mentions the
following mutations:
-Extras Dated 20-01-2004. > USD 88,409.31 from cashing
the check no. 01911971-2's FC Panathinaikos (D.4-012 and D.4013);
-Extras Dated 22.1.2004> USD 86,752.82 paid by Star
Advisors SA, on commission (D.4-014, D.4-015 to D.4-017);
-In What quality of received or paid Intermark International
BV amounts above?
-Cecul Above specified collection was given to the bank Fortis
by Intermark International BV, and further added (transcribed) into
the bank account of the company Intermark International BV.
-Cunoasteţi Mr. George Popescu? He would have received in
Greece checks that were written in his name Intermark
International BV's FC Gloria Bistrita. It is shown D.4-008 check.
-I Do not know the name of George Smith. I do not know what
does this person with such transactions.
Said check was issued Fortis Bank for collection by
Intermark, and further added aceleeasi company's bank account.
I do not know how the aforementioned company came into
possession of this check. I suppose the mail.
-How To whom was given the order of USD 196,000.00 and
payments USD 86,752.82 to the firm of Star Advisors SA?
-Ordinele Payment on payments to Sports Ventures SA were
given L.Vroegindeweij.
From the above, it follows that:
a)
Through a "memorandum" dated 01/10/1999 GLORIA
1922
BISTRITA
Dutch
company
sold
INTERMARK
INTERNATIONAL BV a 50% of the player's economic rights (the
same note, below, are called "transfer rights") for the amount
105,000 USD other contractual clause provided that "in the
presence of an offer from a third club, the club (Gloria) agree to
transfer the player without delay and to immediately pay 50% of
the company established for the player's transfer to a third
institution involved." Observe blur terms used in drafting the
document (confusion "economic rights - rights transfer" when
considering the Dutch company "club" when "institution"), due to
the irrelevance of content "memorandum" for the parties as a
result of lack of content econ omic its actual;
b)
On 16.01.2001 INTERNATIONAL INTERMARK company
paid the amount of 105.000 USD in Pădureanu Jean's personal
account; amount was recorded in Gloria club against receipt
dated 30.12.2001;
On 14.07.2003, by an "agreement / understanding private
c)
/ secret" Sanmartean Lucian player was transferred to CF Gloria
Bistrita 1922 (document qualified as a holder of 100% of the
player's rights, in contrast to the the "Memorandum of
01/10/1999) Greek club Panathinaikos, for $ 600,000
USD agreement is signed and the name players' agent Ioan
Becali, but President Gloria Bistrita CF, Pădureanu Jean, claims
that the signature belongs to Victor Becali, who accompanied in
Greece in carrying out the transfer;
d)
By a second agreement dated the same day 14.07.2003,
the Parties have established arrangements for payment or
400.000 USD amount will be paid 50% to 50% by Gloria and
INTERMARK INTERNATIONAL BV company and the amount $
200,000 will be paid on 15.12.2003 in the same proportion, 50%
and 50% by the Romanian club by Dutch company;
e)
The data 22-23.07.2003, AVIN INTERNATIONAL Greek
company paid the amount of 400.000 USD to the two entities
listed in the agreement on payments;
f)
On 15.07.2003 club Panathinaikos handed over two checks
Gheorghe Popescu, due on 15.12.2003, each worth 88,500 euros
each, issued in favor of the two recipients of payments from the
abovementioned agreement, that Gloria and INTERNATIONAL
INTERMARK company;
On 19.01.2001 the Dutch company INTERMARK
g)
INTERNATIONAL cashed the check for 88,500 euros, but the
Romanian club Gloria reached this amount after five years,
although the Greek club pays PANATHINAIKOS on 22.12.2003;
h)
amounts received for the transfer from Sanmartean Player
Lucian, $ 200,000 and 88,500 euros respectively, the company
transferred INTERMARK INTERNATIONAL BV, Imedi named after
collection, the amounts of 196.000 USD, respectively, 86.730
euros (representing 98% of the proceeds) in an account opened in
the name of Luxembourg offshore company SPORT VENTURES
SA, British Virgin Islands, entitled "commission";
i)
In his statement, President Gloria Bistrita CF, Pădureanu
Jean says that the memorandum was signed INTERMARK
company headquarters ISM Becali brothers John and Victor
Becali, representing only about INTERMARK company, and that
the signature ment contraction transfer, in Greece, there were
present Victor Becali and Gheorghe Popescu;
j)
In his statement, Johan Versluis, the sole shareholder of
the company INTERMARK INTERNATIONAL BV, states that the
transfer Sanmartean Player Lucian Dutch company was involved
in a similar way as in other cases over which the transfers made
statements or executing orders received from TIERNEY
INTERNATIONAL LTD and / or STAR ADVISORS SA (later name
SPORTS VENTURES SA).
From the foregoing the following:
1.
Memorandum signed by CF Gloria with INTERMARK
INTERNATIONAL BV company data does not contain untrue, as
with other memoranda analyzed, meaning that transactions have
no economic content and were not performed, in reality, between
the parties. The purpose of this document was damaging the club
Gloria difference in the amount of 105,000 USD to 50% of the
actual transfer Sanmartean Lucian obtained for the player or the
difference up to 300,000 USD.
The way in which operations were conducted, it was found
2.
that CF Gloria, in addition to the damage of 195.000 USD has
suffered damage in the amount of 88,500 euros (the equivalent of
the second tranche, $ 100,000) by the non-receipt of this amount,
while the Greek club paid the amount through a check handed to
Gheorghe Popescu. This sum is irrelevant registration DNA
investigation in 2008.
3.
Also, by not registering in the club Gloria the entire
amount of 600.000 USD from the transfer of the player in 2003,
but the amount of $ 200,000, was damaged and Romanian state
budget income tax on income of 400.000 USD unregistered, for
fiscal year 2003.
2. Provisions applicable legal
In terms of accounting regulations are applicable to the
situation following legal provisions:
Order of the Ministry of Finance no. 1591/1998 on the approval
of accounts for non-profit legal persons and the detailed rules for
its use, published in Official Gazette no. 480 bis of 14.12.1998,
effective as of 01.01.1999, including the dates of the transactions,
reads:
Pct. 70. Accounting records of debts and claims of third parties
provide non-profit legal entity relationships with suppliers,
customers, staff, insurance and social protection, the state and
local budgets, units and special funds within the group and with
various debtors and creditors and other individuals and
businesses.
In accounting suppliers and customers are recorded economic
operations on supplies of goods and products, works and services,
and other tasks normally undertaken under contracts concluded
between them.
Advances to suppliers and receivables from packaging and other
goods received from them and advances received from customers
and debt and other packaging their goods delivered shall be
accounted for in separate accounts.
Pct. 72. According to Art. 7, para. 2 of the Law, receivables and
payables non-profit legal entity shall be accounted for at their
nominal value.
Receivables and liabilities in foreign currencies are accounted for
in lei, at the exchange rate in force at the date.
Exchange differences between the date of registration of foreign
currency receivables and payables and date of receipt or payment
thereof shall be recorded as financial income or expenses, as
appropriate.
Pt. 96. The main elements which form non-profit legal person's
income the amounts or values received or receivable, related non-
profit activities, special purpose activities, law and economic
activities:
- The benefits of unit consented to receive according to the statute
and regulations in force;
- The supply of goods, execution of works and services;
- Execution of legal or contractual obligations by third parties;
- Exceptional income, as appropriate.
It follows that CF Gloria Bistrita 1922 should have accounted for
revenues received or receivable from the execution requirement
under contract with Greek club Panathinaikos, for the transfer
Sanmartean Player Lucian whole, in lei, at the exchange rate in
force at the time which that claim arose (equivalent in lei of
600.000 USD on 14.07.2003 - international transfer contract
date).
In terms of the tax, the situation following legal provisions are
applicable:
Law no. 414/2002 on income tax, published in Official Gazette
no. 456 of 27.06.2002, in force from 01.07.2002 to 01.01.2004,
as amended and supplemented by Government Ordinance
no. Approved by Law No. 36/2003. 232/2003, provides:
Art. 1
(1) are required to pay the tax, according to this law, and
hereinafter contributors:
a) Romanian legal persons, for the taxable profit derived from any
source, both in Romania and abroad;
Art. 2
(1) income tax rate is 25%, except as provided by law.
Art. 4
(1) The fiscal year of each calendar year taxpayer.
Art. 7
(1) The taxable profit is calculated as the difference between
income from any source and the expenses incurred to achieve
them, in a fiscal year, net of non-taxable income and deductible
expenses are added.
Decision no. 2/2004 of the Central Fiscal Commission on
consistent application of provisions relating to income tax
conventions for the avoidance of double taxation, excise duties
and VAT, published in Official Gazette no. 376 of 29 April 2004,
provides the following aspects with special reference to the
transfer of athletes:
1. Method of determining the taxable profit associations /
foundations sports athletes transfer
Solution:
In accordance with Law no. 414/2002 on income tax and the
Law. 571/2003 regarding the Fiscal Code, the income made by
non-profit legal persons from the transfer of athletes after 1 July
2002 in excess of the established art. 1 para. (4) of Law
no. 414/2002, respectively art. 15 para. (3) of Law no. 571/2003,
are taxable income in determining taxable profit.
For the purpose of determining the taxable profits of non-profit
legal persons are deductible expenditure separately taxable
income, accounted for according to item. 95 of the Annex to the
Order of the Minister of Finance no. 1591/1998 on the approval of
the accounts for non-profit legal persons and the detailed rules for
its use, as amended and supplemented, and from 1 January 2004,
according pt. 5.7 of the Annex of Order No. .1829/2003 on the
approval of accounting regulations for non-profit legal persons.
Expenditure not recorded separately to achieve taxable income is
distributed by taxpayers based on their own criteria for allocation
appropriate to the nature activity.
Therefore, the club Gloria Bistrita 1922 state budget due to tax
on income of 400.000 USD unregistered calculated by applying
the rate of 25% on the equivalent in lei of this amount to the leu /
USD as of the date of transaction (14.07.2003) .
3. Damage estimated state budget items
Damage caused to the state budget is 3,284,400,000 ROL fiscal
year 2003 calculated as follows:
400.000 USD x 32 884 lei / USD (BNR on 14.07.2003, the
source www.bnr.ro )
=
13.137.600.000
ROL
(difference
unregistered income equivalent in lei);
ROL 13,137,600,000 3,284,400,000 x 25% = ROL (tax).
10. Transfer Florin Bratu football in September 2003
from Rapid Bucharest to Galatasaray Istanbul.
Offense committed by the accused Copos Gheorghe
Popescu Gheorghe Becali John
Florin Bratu Daniel was born on 02/01/1980 in
Bucharest. Football debut in 2000 in Brasov tractor team, after
which, in chronological order, transfer teams Rapid Bucharest
Bucharest Electromagnetic Rapid Bucureşti, Galatasaray
Istanbul in Turkey, FC Nantes-Atlantique in France, Dinamo
Bucharest, Valenciennes FC in France in 2007 was the player of
Dinamo Bucharest. He played over 130 matches, scoring 30
goals. He played in 13 matches of the Romanian national team,
for whom he scored 2 goals.
¤
In this case, given that other competent state institutions
have conducted research on transfer and in view of the
documents received from the Romanian Football Federation
similar institution in Turkey, DNA has not addressed a letter
rogatory.
Joined mention the available documents:
Documents
Commissariat
from
the
Financial
Guard
-
General
On 14.03.2006, the letter no. 301 196 Financial Guard Commissioner General of the National Anticorruption Department
sent examinations carried out on Florin Bratu football player's
transfer from FC Rapid Bucharest to Galatasaray SK Istanbul Turkey. The letter was registered at the National Anticorruption
Directorate no. 162 / II / 2006 of 16.03.2006. By this address
Financial Guard notify the prosecuting authority on the offense of
tax evasion by representatives of FC Rapid Bucureşti and by
individual Gheorghe Popescu.
From the material submitted by the Financial Guard
revealed the following:
1. Following the checks carried out on the AFC Rapid
Bucuresti were presented by CEO Michael George Dinu following
documents (photocopies):
- "Transfer Agreement" dated 01.09.2003;
- "Amendment" dated 27.02.2004;
- "Transfer payment fee for the player Florin Bratu" dated
23.08.2004;
From the English translation of these documents at the
request of the Financial Guard performed by authorized
translator Racareanu Cristian (Authorisation Ministry of Justice
no. 7191) revealed the following:
- On 09.01.2003 between those clubs have signed a transfer
contract whereby the parties agreed to transfer the soccer player
Florin Bratu, professional fee will be USD 1.75 million, according
to the following schedule:
- $ 100,000 per 10.09.2003;
- 850.000 USD on 15.01.2004;
- 800.000 USD on 30.08.2004;
- On 27.02.2004 was concluded between the club and Mr
GALATASARAY SK. Ioan Becali President of AFC Rapid Bucuresti
an amendment whereby the parties agree to amend the schedule
of payments defined in the transfer agreement on 01.09.2003 as
follows:
- 350.000 USD to 30.04.2004;
- 750.000 USD to 01.07.2004;
- 50.000 USD to 30.09.2004;
The parties have agreed that the total amount owed by the
club SK GALATASARAY be 1,150,000 USD effect from
27.02.2004.
- On 23.08.2004, the club GALATASARAY SK sent to AFC
Rapid Bucuresti letter no. 2004-2 / 576, which undertook to pay
the last installment due in the amount of 750.000 USD and due
on 01.07.2004 as follows:
- 250.000 USD to 30.08.2004;
- 250.000 USD to 30.09.2004;
- 250.000 USD to 30.10.2004;
Also, Mr. Dinu George Michael presented the attached
Explanatory Note dated 24.02.2006, against AFC Rapid Bucuresti
no. 941 / 03.12.2004 Romanian Football Federation which shows
the following:
- On 03.12.2004 GALATASARAY SK has paid the amount of
USD 800,000;
- Until 27.02.2004 GALATASARAY SK paid only 600,000
USD.
From financial records - accounting AFC Rapid Bucuresti
that until this has been paid by bank transfer the total amount of
USD 630,230.18 including bank fees (128 USD) relating to
disposal soccer player Florin Bratu Galatasaray SK.
From explanatory note given by Mr. Cauc Viorel, as
economic director, dated 20.02.2006, the question - answer no. 1
shows that, in addition to the amount of USD 630,230.18
collected by AFC Rapid Bucuresti by the bank during 20032006 " no longer accounts receivable and other amounts AFC
Rapid Bucuresti, nor in hand " .
2. By letter no. 300802 / 20.02.2006, the Financial Guard
has asked the Romanian Football Federation documents held on
Florin Bratu player's transfer from club AFC Rapid Bucuresti.
Following the address mentioned, the Romanian Football
Federation representatives handed Financial Guard No response
addresses. 518 / 20.02.2006 and no. 521 / 20.02.2006 (32 tabs)
that are made available documents submitted by the Football
Federation of Turkey financial transactions related to the transfer
of Florin Bratu player from AFC Rapid Bucuresti Galatasaray SK
(Turkey).
From the English translation of the letter dated 22.09.2005
GALATASARAY SK and addressed to Mr. Philippe Bruschweiler FIFA Players' Status Committee on the subject of "Solidarity
Contribution distribution Florin Bratu player (Galatasaray SK,
Turkey / tractor Brasov, Romania)" shows the following:
- "As you can see from the contract sent by Rapid Bucharest
last transfer fee in the contract is USD 1,750,000. However, this
amount represents payment that our club is required to perform
after the contract (September 1st 200x). This obligation does not
include the payment made to the contract "- x: figure not seen the
original, probably 3;
- "I wish to inform you that according to our records the total
amount for the player transfer amounts to 2,750,000 USD . [...] The
breakdown of payments is as follows:
Date of
payment
September 1,
2003
September 10,
2003
February 27,
2004
April 30, 2004
August 30, 2004
January 5, 2005
April 11, 2005
July 22, 2005
August 19, 2005
Total payments
The
amount paid
Payment Terms
1,000,000 Pay by Gheorghe Popescu
.00
from Becali Sport
Pay by bank transfer
100,000.0 Rapid Bucharest
0
Pay by Ioan Becali from
500,000.0 Becali Sport
0
Pay by bank transfer
350.000,0 Rapid Bucharest
0
250,000.0 Pay Mr. Smith for Rapid
0
Bucharest
Pay Mr. Smith for Rapid
200,000.0 Bucharest
0
Pay Mr. Smith for Rapid
150,000.0 Bucharest
0
Pay by bank transfer
180,230.1 Rapid Bucharest
8
Pay and Compensation
19762.82 Tractorul Brasov as
solidarity
2,750,00
0.00
From the above, it follows that, at Rapid Bucharest was
paid by bank transfer the sum of 630,230.18 (100,000 + 350,000
+ 180,230.18).
Among the documents provided by the Romanian Football
Federation and 3 include receipts (as translated from Turkish
ensured by Laura Badiu translator authorized by the Ministry of
Justice under no. 12492/2005) containing the following
information:
- No date 01.09.2003. 1556 "I received from Galatasaray
Sports Club sum of one million dollars" , "Name: Gheorghe
Popescu" ;
- No date 27.2.2004. 001 918 "I received from Galatasaray
Sports Club sum of five hundred thousand dollars" , "Received Ioan
Becali";
No
date
02/09/2004. 1144 "It's
paid
Gheorghe
Popescu" , "payment for better service (Florin Bratu) Rapid
Bucharest 250,000","Douăsutecincizecimii dollars" .
3. The individuals Gheorghe Popescu and Ioan Becali
mentioned in documents issued by the club GALATASARAY SK as
recipients of money, the Financial Guard carried out inspections
as follows:
a) Gheorghe Popescu
Regarding the amount
01.09.2003
of
$
1,000,000
received
on
From explanatory note given by Mr. Gheorghe Popescu in
the presence of civil society advocates Serban Mares & Associates
dated 22.02.2006, the question - answer no. 1, it states that:
"On September 1, 2003 we received the sum of $ 1,000,000
from the club Galatasaray Istanbul. Although the receipt issued by
the club Galatasaray Istanbul says "Transfer fee for Florin Bratu"
in reality this amount does not fully represent Florin Bratu player
transfer fee. As my former club Galatasaray juător helped the club
to transfer in Romania in the summer of 2003, a total of three
players (Florin Bratu, Ovidiu Petre and Gabriel Tamas), my
discussions with representatives of the club was for me to receive
the amount US $ 350,000 this help.
Mention that in 2001, I left the Italian team Galatasaray
Istanbul Lecce, I had to give up an amount of approximately
650.000 USD (that I owed the club Galatasaray and other
contractual rights) to be allowed to go the Italian team in the
summer of 2003, the club Galatasaray request to transfer three
players, I was able to recover my the amount of US $ 650,000 in a
way I had been forced to quit. Then, on 1 September 2003, we
received an amount of $ 1,000,000 (350,000 transfer fee for the 3
players and 650.000 USD outstanding amount - as noted above)
and signed a receipt to that effect. This amount of $ 1,000,000
remained in Turkey. "
On tax resident, Mr. Gheorghe Popescu states the question answer no. 2:
"[...] As a result of consulting lawyers and tax experts, after
the appearance in the press of articles on this case, I did
amendment statement that we filed an IRS District 1, under which
the decision was issued me tax and paid tax for the amount of £
1,330,000 (according OP and declaration attached). "Also, the
question - answer no. 3 Mr. Gheorghe Popescu recognize that the
amount of $ 1,000,000 "was not part of the contract between Rapid
and Galatasaray and had no connection with the company Becali
Sport".
From the above, it follows that the sum of $ 1,000,000
received by Mr. Gheorghe Popescu on 01.09.2003 is undeclared
income tax authorities in Romania by this individual in 2003.
b) Gheorghe Popescu
Regarding the amounts received USD 250,000 on
30.08.2004, 200.000 USD received on 05.01.2005 and 150.000
USD received on 11.04.2005
From explanatory note given by Mr. Gheorghe Popescu, the
question - answer no. 4 It recognizes that:
"Yes, I received these amounts as they submit receipts
attached"
and the question - answer no. 5 - "In what capacity did you
receive this money?" He states the following:
"I have a contract with the club Rapid loan for $ 600,000 USD
(who joined submitted) and under this agreement we raised
600,000 dollars."
Loan Agreement between AFC Rapid Bucuresti, represented
by Mr. John Becali, as President, and Gheorghe Popescu as
borrower stating the following:
"The undersigned AFC Rapid Bucuresti intend to give on loan
to Mr Popescu Gheorghe 600,000 USD (şasesutemii), which he is
empowered to raise Galatasaray SK Club Istanbul, the total
amount of 750.000 USD (şaptesutecincizecimii), representing
payment partial transfer of the amount of Daniel Florin Bratu
Player at AFC Rapid Bucuresti Galatasaray SK Club Istanbul,
partial payment is due on 01.07.2004. "
c) Ioan Becali
Regarding the amount of $ 500,000 received on 27.02.2004
From explanatory note given by Mr. Ioan Becali dated
28.02.2006, the question - answer no. 2, it states that:
"Yes, I raised to $ 500,000 on 27.02.2004 after the contract
represented a rate of transfer Florin Bratu Player".
Regarding the amount of $ 500,000 nevărsarea AFC RAPID
account, the question - answer no. 4 dl. Ioan Becali states
that "this amount represented a loan granted to me by the club
AFC RAPID based on a contract they attach together with the
explanatory note" and informing any representative of AFC RAPID
cashing $ 500,000 amount in question - No response. 6 it states
that "I informed Mr. receipt of such amounts. FAST AF club owner
George Copos " .
The loan agreement between AFC Rapid Bucuresti,
represented by Mr. Constantin Zotta secretary general, as
Borrower, Mr. Ioan Becali as borrower and SC BECALI SPORT
SRL, represented by Mr. Ioan Becali - Chairman guarantor as
specified in art. 1 the following:
"Lender gives the borrower a loan amount $ 500,000 (USD
cincisutemiidolari) of the total amount of 850.000 USD representing
the lender's claim against Galatasaray SK Istanbul club. lender
empowers hereby on loan to Galatasaray SK club rise from
Istanbul 500,000 USD in total amount of 850.000 USD, an amount
that will be retained by the borrower on loan ".
From the above, it follows that, in reality, AFC Rapid
Bucharest Football Player receivable Florin Bratu transfer
Galatasaray SK, the total amount of USD 1,730,230.18 which
consists of the following: 630,230.18 USD bank transfer 600,000
USD in cash by Mr. Gheorghe Popescu (200.000 USD 250.000
USD + + 150.000 USD) 500,000 USD in cash by Mr. Ioan Becali.
Regarding the loan contracts concluded by AFC Rapid
Bucuresti with individuals Gheorghe Popescu and Ioan Becali,
CFO Mr. Viorel Cauc stated in the Explanatory Note dated
06.03.3006, that the loans were not recorded in the financial accounting association at the time of grant.
In accordance with section. 70 and pt. 72 of Order
1591/1998 issued by the Ministry of Finance on the approval of
accounts for non-profit legal persons and the detailed rules for its
use results in the following:
- "Accounting records of debts and claims of third parties
providing non-profit legal entity relationships with suppliers,
customers, staff, insurance and social protection, the state and
local budgets, units and special funds within the group and with
various debtors and creditors and other natural and legal persons
";
- "According to art. 7, para. 2 of the Law, receivables and
payables non-profit legal entity shall be accounted for at their
nominal value.Receivables and liabilities in foreign currencies are
accounted for in lei, at the exchange rate in force at the date. "
Considering the provisions of section. 96 of Order
1591/1998 issued by the Ministry of Finance on the approval of
accounts for non-profit legal persons and the detailed rules for its
use that: "The main elements which form non-profit legal person's
income is amounts or amounts received or receivable, related nonprofit activities, special purpose activities, law and economic
activities:
- The benefits of unit consented to receive according to the
statute and regulations in force;
- The supply of goods, execution of works and services;
- Execution of legal or contractual obligations by third parties;
- Exceptional income, as appropriate. "
Considering the Decision no. 2/2004 issued by the Central
Fiscal Commission on consistent application of provisions relating
to income tax conventions for the avoidance of double taxation,
excise and value added tax that:
"In accordance with Law no. 414/2002 on income tax and the
Law. 571/2003 regarding the Fiscal Code, the income made by
non-profit legal persons from the transfer of athletes after 1 July
2002 in excess of the established art. 1 para. (4) of Law
no. 414/2002, respectively art. 15 para. (3) of Law no. 571/2003,
are taxable income in determining taxable profit. "
Given the following legal provisions:
- Art. 1 paragraph (4) of Law 414/2002:
"Non-profit legal persons, the income from economic activities
up to the equivalent in lei of 10,000 euros, made in a fiscal year,
but not more than 10% of total taxable income in para. (3), are
exempt from corporation tax. " ;
- Art. 1 paragraph (5) of Law 414/2002:
"Romanian non-profit legal persons not falling under the terms
of the level of income referred to in para. (4) to profit from economic
activities, pay tax, calculated according to art. 2 para. (1). ";
- Art. 2 (1) of Law 414/2002:
"The tax rate is 25%, [...]"
- Article 20 paragraph (5) of Law 414/2002:
"Non-profit legal persons calculate and pay income tax each
year until 25 January of the following year."
- Art. 15 (3) of Law no. 571/2003:
"Non-profit organizations, trade unions and employers'
organizations are exempt from corporation tax and income from
economic activities carried out by the RON equivalent of EUR
15,000 in a fiscal year, but not more than 10% of total revenue
exempt from income tax provided in par. (2).The organizations
listed in this paragraph tax due for the taxable profits
corresponding to income, other than those referred to in para. (2) or
this paragraph, calculated by applying the tax rate provided for in
Art. 17 para. (1) or art. 18, as appropriate. "
In 2002, AFC Rapid Bucuresti, said a result of economic
activity equal to 0 (according to the balance sheet and profit and
loss account submitted to the AFP sector 1 no. 262334 /
27.02.2003), and in 2003, recorded a lack of economic activities
in the amount of 947,450 thousand (according to the balance
sheet and profit and loss account submitted to the AFP sector 1
no. 435587 / 24.02.2004).
Given the legal provisions invoked that AFC Rapid Bucuresti
due on 31.12.2003, a tax on profit economic activities in the
amount of 13,771,225,000 lei calculated as follows:
•
1,650,000 USD - undeclared on 01.09.2003 x 33,959 ROL
/ USD - exchange dated 01.09.2003 = 56.032.350.000 lei;
•
947,450,000 lei - the negative result of economic
activities;
•
profit from economic activities after including undeclared
income 55,084,900,000 56,032,350,000 lei lei = - 947,450,000
lei;
•
tax the profits from economic activities 13,771,225,000
55,084,900,000 lei lei = 25% x.
The amount of USD 1,650,000, undeclared in 2003,
resulting from the difference between the total amount of USD
1,750,000 transfer of Florin Bratu Player sum of $ 100,000
recorded as income AFC Rapid Bucuresti of economic activity at
the time of its collection GALATASARAY club SK, 12.09.2003
respectively.
By declaring on 01.09.2003, the taxable income arising from
the transfer of Florin Bratu Player in the amount of USD
1,650,000, that AFC Rapid Bucuresti, damaged the state budget
by the amount of 13,771,225,000 lei as well as increases and
penalties related.
As noted above, the amounts resulting from the transfer
soccer player Florin Bratu, has been received in its entirety:
1,750,000 USD = 19,769.82 1,730,230.18 USD + USD, the latter
representing training allowance which was transferred directly to
the club Tractorul by GALATASARAY SK (explanatory note of Mr.
Viorel Cauc economic director, dated 20.02.2006).
B. Documents from the Prosecutor's Office attached to the
High Court of Cassation and Justice - Department of Criminal
Investigation and Forensics
By letter no. 227 / P / 2006 of 28.04.2006, the Prosecutor's
Office attached to the High Court of Cassation and Justice Department of Criminal Investigation and Criminalistics,
transmitted, National Anticorruption Directorate criminal case
no. 227 / P / 2006 on the Smith called George and John
Becali. Examination of documents on file revealed the following:
The essay proposal declination of jurisdiction of 14.03.2006,
issued by IGPR - Fraud Investigation Division (no. P / 127 065),
mentions the following:
For contractual clauses that Florin Bratu football transfer
value was US $ 1,750,000, an amount that would be paid by
Galatasaray SK Istanbul club RAPID in several installments, the
following schedule:
- $ 100,000 per date 09/10/2003;
- 850.000 USD on the date of 15.01.2004;
- 800.000 USD on the date 30.08.2004.
In reality, the total contract value Florin Bratu football transfer
was US $ 2,750,000, as shown in the case of payments sent
GALATASARAY SK Istanbul club to FIFA, the criminal
investigation body including the total amount of the transfer
Florin Bratu Player, on the basis of documents submitted by the
Turkish club, and the sum of $ 1,000,000 received on 01.09.2003
by Gheorghe Popescu, as a representative of the company SPORT
BECALI impresario.
Next, essay IGPR - DIF, on receipt of this amount, mentions
the following:
Accordingly, Gheorghe Popescu and Ioan Becali - company
representatives BECALI SPORT sports impresario have received
undeclared income, thereby avoiding the payment of the tax by not
declaring their income falling under Law no. 87/1994 to fight tax
evasion, IIN force on that date.
[...]
Gheorghe Popescu, without having quality players' agent has
charged for transferring BRATU Player FLORIN behalf SC BECALI
SPORT SRL, from club GALATASARAY SK Istanbul, the amount of $
1,000,000 on 01.09.2003, although this amount does not appear in
the contract of transfer.
[...]
Since, it follows from committing acts to the file by Gheorghe
Popescu and Ioan Becali tax evasion offenses, committed in
connection with corruption offenses, the offense prev. the art. 17
lit. g) of Law no. 78/2000 [...].
Financial Guard conclusion expressed in finding note:
If the amount of $ 1,000,000, received on 01.09.2003 by
a)
Gheorghe Popescu is part of Florin Bratu transfer value of the
player and the club Rapid Bucharest deserved by not recording in
the accounts of the club came to was reduced taxable income of
fiscal year 2003 of FC Rapid Bucharest with the amount of
33,959,000,000 ROL (x 33,959 = $ 1,000,000 lei / USD), damage
caused to the state budget equal to the related income tax,
calculated by applying share of 25% and 8,489,750,000 lei.
b)
If the amount of $ 1,000,000 received on 01.09.2003 by
Gheorghe Popescu was due SC BECALI SPORT SRL, in whose
name Gheorghe Popescu raised that amount, according to the
receipt no. 1556 / 01.09.2003, then, by neîregistrarea the
company accounts has this income was reduced taxable income
of fiscal year 2003, the SC BECALI SPORT SRL, with the amount
of 33,959,000,000 ROL (x 33,959 = $ 1,000,000 lei / USD),
damage caused to the state budget equal to the related income
tax, calculated by applying the rate of 25%, or 8,489,750,000 lei;
c)
If the amount of $ 1,000,000 received on 01.09.2003 by
Gheorghe Popescu is undeclared revenues and the date of
obtaining, by the individual Gheorghe Popescu, as he told the
Financial Guard, which which IGPR-DIF, Gheorghe Popescu held
that the offense of tax evasion, the damage caused to the state
budget to date is equal to the income tax calculated by the Public
Finance Sector 1, Bucharest and joined the annual tax decision
Romanian
individuals residing
in
Romania
in
2003,
no. 40800104685527 from 23.02.2006, ie the amount of
1,328,003 lei (RON).On 23.02.2006, the payment order no. 1
Gheorhe Smith paid the amount of 1,330,000 lei, District 1
Treasury account, entitled "global income tax accruals 2003".
National Anticorruption Directorate conclusion :
The investigation carried out in this case, we conclude the
following:
Florin Bratu Player Transfer from Rapid Bucharest to
Galatasaray Istanbul, was performed for the amount of USD
2,750,000, as shown both in Turkish club officials declaration
and payment of documents submitted to the Romanian
authorities. Gheorghe Popescu accused's statement, that the
amount he received $ 1,000,000 from 01.09.2003, is the club's
debts Galataray from when playing for the Turkish team not
argue, since the amount of $ 1,000,000 is said Turkish club
record payments made for the transfer of Florin Bratu ; receipt
by the defendant received this money has the words "Gheorghe
Popescu from Becali Sport" and no mention of Gheorghe Popescu
player and, finally, the Turkish club paid Gheorghe Popescu,
excluding transfer payments in the event of Florin Bratu, US $
250,000 best service on 02.09.2004. If the amount of $ 1,000,000
and would be due Gheorghe Popescu accused, it is clear that this
was not mentioned in the statement of payments, as has done
with the amount of 250.000 USD from 02.09.2004.
Situation payments by Galatasaray, clearly shows a
routing orchestration of monies due from the transfer. Thus, the
amount of 630 230, 18 USD were sent direct bank transfer Club
Bucharest, 19 762, 82 USD were paid directly Team tractor
Braşov 600,000 USD were paid for Rapid Bucharest Gheorghe
Popescu accused (as the investigation showed no such Rapid
money did not reach, despite the mention of the relevant
payment) finally, the amount of USD 1,500,000 being picked up
by the accused Becali George John and Smith, both from SC
Becali Sport SRL. If Ioan Becali accused presented in its defense,
a loan agreement entered into with Rapid Bucharest which lend
just 500,000 dollars, personal high (in our opinion this is a
contract ineffective, not recorded in the books of the club),
accused Smith George said that the total amount of USD
1,600,000 personal lift 600,000 USD is a loan from Rapid
Bucharest in the same conditions as Ioan Becali accused (to note
is that the loan granted generous Gheorghe Popescu was signed
by the accused Ioan Becali, as president of the club Rapid
Bucharest briefly occupied function).
Aiding accused Becali John Gheorghe Popescu and
Gheorghe Copos evident from the way at book transfer
operation. Although in the possession of the transfer, the accused
presented Gheorghe Copos $ 100,000 amount as income derived
from the transfer of Florin Bratu and not claim to USD 2,750,000,
as required by the law. Action Gheorghe Copos accused of hiding
both transfer contract and "loans" granted by the Club Rapid
Bucureşti, clearly shows the amounts due to the transfer
destination: 1,500,000 USD in SC Becali Sport Ltd, 19 762, 82
USD tractor Brasov 100.000 USD to Rapid Bucharest, the
remaining amount of approximately US $ 1,140,237 will be at the
discretion of the accused Copos Gheorghe.
Consequently, the state budget was damaged with the
amount of ROL 22,260,975,000, calculated as follows:
1,650,000 USD - undeclared on 01.09.2003 x 33,959 ROL /
USD - exchange dated 01.09.2003 = 56.032.350.000 lei;
•
947,450,000 lei - the negative result of economic activities;
•
profit from economic activities after including undeclared
income 55,084,900,000 56,032,350,000 lei lei = - 947,450,000
lei;
•
tax the profits from economic activities 13,771,225,000
55,084,900,000 lei = 25% x lei, plus
•
8,489,750,000 lei ("where the amount of $ 1,000,000,
received on 01.09.2003 by Gheorghe Popescu, is part of the
transfer value and Florin Bratu Player deserved club Rapid
Bucharest by not recording in the accounts of the club income
was reduced taxable income of fiscal year 2003 of FC Rapid
Bucharest with the amount of 33,959,000,000 ROL (x 33,959 = $
1,000,000 lei / USD), damage caused to the state budget equal to
the related income tax, calculated by applying the rate of 25%, or
8,489,750,000 lei ").
•
11. Transfer soccer player Dan Alexa from Dinamo Bucharest
to Beijing Guoan, China, conducted in June 2004
Cristian Borcea offense committed by the accused
Becali George John and Neţoiu
Dan Alexa was born on 10/28/1979 in Timisoara, his first
match was played in 1999, then legitimate to UMT Timisoara.
In chronological order, the player was identified Rocar
Bucharest football clubs, Lightning Bragadiru, Universitatea
Craiova Dinamo Bucharest, Beijing Guoan in China, Dinamo
Bucharest and Timisoara University team to evolve today.
He starred in more than 150 football matches, scoring four
goals and was selected once unrepresentative football team of
Romania.
¤
Documents from FC Dinamo Bucuresti
1. State the proceeds from the transfer of Dan Alexa player,
which shows that, of the total transfer USD 800,000 under
contract no. 1234 / 03.10.2003, FC Dinamo has received, on
10.06.2004, the amount of 400,000 USD. The discrepancy
unearned
400,000
USD
explanation
document
mentions "MEMORANDUM pyralis INV. BV - 50%, nr. 361 /
28.08.2002 " .
2. No agreement on the transfer. 1234 / 03.10.2003, issued
by CS FC Dinamo Bucuresti, which the club agrees on Alexa
player Dan transfer any foreign club club paying account the
amount of 800,000 USD. The document is signed by the
Executive Director Cristian Borcea.
3. Memorandum of Agreement CS FC Dinamo Bucureşti
registered under no. 361 / 28.08.2002 and the Professional
Football League no.1225 / 28.08.2002, in English, accompanied
by a translation into Romanian, concluded on 16.08.2002
between FC Dinamo Bucuresti Cristian Borcea and represented
by Vice pyralis company INVESTMENTS BV in Amsterdam Netherlands, represented by Louise AG Schuttevaer, which were
agreed as follows:
- Club granted the Company the exclusive right to place the
player either temporarily or permanently, at any club abroad;
- The club will benefit exclusively of all proceeds from the
transfer or loan any market player;
- Once executed transfer to a club and player transfer amount
collected by the Club, the Club shall pay the Company an amount
equivalent to 50% of the transfer amount obtained by the Club, as
the commission.
4. Accounting document "Big Book chess" club FC Dinamo
Bucureşti, 708.04.10 account "Alexa - Li Jian" for the period
01.01 - 31.12.2004, there has been cashing amount of
13,328,943,000 lei explanation "transfer income Li Jian Alexa
326.850 euro ".
5. Account Statement issued by Emporiki Bank Romania SA
no. 47 25110.09.4.20182.0 account belonging CS FC Dinamo
Bucureşti, the collection is registered on 11.06.2004 in the
amount of 326,850 euros, with the explanation "li jian nan".
B. Documents from the Romanian Football Federation
1. Agreement on transfer no. 1234 / 03.10.2003 issued by
FC Dinamo Bucuresti (shown above)
2. Application for International Transfer Certificate player
Dan Alexa, issued by the Chinese Football Association on
13.05.2004 by FRF Player transfer from FC Dinamo club Beijing
Guoan FC.
3. Address FC Dinamo Bucuresti No. 738 / 11.06.2004 by
FRF - International Relations Department, requesting the
Certificate of Transfer International Transfer and Registration of
players Dan Alexa club Beijing Guoan FC in China. This address
specifies that "FC Dinamo charged the amount of transfer under
the present contract with pyralis Investments BV Netherlands" .
4. Memorandum concluded on 16.08.2002 between FC
Dinamo Bucuresti and pyralis INVESTMENTS BV Netherlands, in
English, above the point VA3.
On this document, based on electronic claims made by fax
machines in its header and footer, make the following comments:
- The document was faxed to DNA (no. 4021-3133744 fax)
from the Romanian Football Federation (FA Romanian - no.
004021 to 3250679 fax) 10.54 hours on 11.05.2006;
- The Romanian Football Federation has reached all fax
document being transmitted on ... (illegible) in June 2004, at
14.58 - 15.00 (document contains 3 pages) of the fax number
4021-2300600;
- 4021-2300600 fax number belongs International Sports
Management company (company they are associated with equal
parts Becali brothers John and Victor Becali), as mentioned above
in point IB1 ;
- Otherwise, the document header can identify electronic
mention the group of letters " ECAL SPORT "- letters coming in
name of the company SC BECALI SPORT SRL, also owned by
brothers John and Victor Becali ;
- FRF document sent to the headquarters BECALI SPORT /
SPORT MANAGEMENT INTERNATIONAL not bear the registration
number of CS FC Dinamo Bucureşti (no. 361 / 28.08.2002) nor
that of the LPF (no. 1225 / 28.08.2002) hence the fact that the
copy submitted in June 2004 representatives of these companies
are in possession of a document before registration date club FC
Dinamo (or were in possession of the duplicate or photocopy
obtained before registering FC Dinamo document or photocopy
obtained from the Dutch).
From these observations, it is clear involvement of company
representatives Becali Sport, namely Ioan Becali and / or Victor
Becali, in the transaction between FC Dinamo Bucureşti and
company pyralis Investments BV - Netherlands on Alexa player
Dan.
C. Documents from Chinese judicial authorities in response
to the request for letters rogatory in criminal matters addressed
their DNA
Response Chinese competent authorities, whose translation
was received from the Liaison Office with similar institutions in
other countries on 20.12.2006, is accompanied by the following
documents relating to the transfer Dan Alexa player, available to
the authorities by club Beijing Guoan :
1. International Certificate of transfer of Romania in China
for the player Dan Alexa, former FC Dinamo Bucuresti, issued on
10.06.2004.
2. Photocopy of a letter (e-mail) of 30.04.2004, at 16.13,
relayed
by
e-mail office@becalisport.ro by
email office@vinconRomânia.com ;original message reached by email to the company Becali Sport is transmitted from Carlos
Marcelo Arguello, e-mail cmarguello@staradvisors.luby Ioan
Becali - E-mail office@becalisport.ro at the same time 30.04.2004,
at 12.44.
The content of the letter is as follows:
"Dear Simona / Madalina,
Please inform your Victor that the company holding 50% of
Dan Alexa is:
- Company name: pyralis INVESTMENTS BV
- Headquarters: PC Hooftstraat 150 NL-1071 LP
AMSTERDAM - NETHERLANDS
- Director: LOUISE AG SCHUTTEVAER (NL passport N
29721857)
- VAT NL - B.01 80.39.168.75
- Bank : F. van Lanschot NV AMSTERDAM BANKIERS
-
Code swift: FVLBNL22
Nr. account: 63.25.35.121 (EUR)
63.25.35.156 (USD)
Best Regards,
Marcelo "
Annotated handwritten letter is the following (in Chinese on
the copy received from the authorities in China)
"Please you have payment of 403,000 euros in the bank
account transfer for an amount of Alexa.
The sum of four hundred three thousand euros
31.05.2004 "
The document bears a signature and stamp club BEIJING
Guoan
From the above, it follows that, from the offices of VINCON
ROMANIA document came to the club Beijing Guoan, the
indication by the club to pay the amount of 403,000 euros for the
player's transfer Alexa Dan, the Dutch company account pyralis
INVESTMENTS BV
3. Document the identification and bank account of CS FC
Dinamo Bucureşti, annotated by hand (in Chinese) stating:
"Please you have payment of 327,000 euros in the bank
account transfer for an amount of Alexa.
The sum of three hundred twenty-seven thousand euros
31.05.2004 "
The document bears a signature and stamp club BEIJING
Guoan
4. Contract permanent transfer of international football
players from 19.04.2004, between Guoan FC BEIJING
(hereinafter PART A) and FC Dinamo Bucuresti (hereinafter PART
B) that:
- Part A receives Dan Alexa, footballer of Part B, as a
professional registered Guoan FC BEIJING;
- Permanent transfer amount is 730,000 euros;
The contract was signed on 03.05.2004 by Yang Zuwu for
Part A, Part B corresponding signature law not mentioned any
names but the same date of 03.05.2004.
5. The contract of employment of the player Dan Alexa
BEIJING Guoan FC.
We emphasize that the player was transferred and
committed to the club Guoan FC BEIJING, not a club named "Li
Jian" or "Li Jian Nan" as sometimes occurs in the accounting
records of FC Dinamo Bucuresti. Li Jian Nan name, first
mentioned, the statement of Emporiki Bank which saw the
transfer of the sum of 326 850 euros to FC Dinamo Bucureşti and
may belong to the person who ordered the payment of this sum in
China.
Findings and Conclusions
From the above (documents from FC Dinamo Bucuresti,
documents from Romanian Football Federation and documents
from the Chinese authorities) shows the following:
a) FC Dinamo Bucuresti showed no contract / agreement for
the transfer of Dan Alexa Player Club Beijing Guoan in China,
although concluded such an agreement with Chinese club, dated
19.04.2004 and signed on 03.05.2004, for the amount of 730,000
euro;
b) FC Dinamo Bucuresti requested FRF international
transfer certificate issuance player Dan Alexa, stating that "the
transfer amount received under the present contract with pyralis
Investments BV Netherlands."
c) FC Dinamo Bucuresti ended with Dutch company pyralis
INVESTMENTS BV a "Memorandum" dated 16.08.2002 and
registered under no club. 361 / 28.02.2002, which gives the
company the exclusive right to place any club player Dan Alexa,
following that, the amount received by FC Dinamo Bucuresti
Following transfer, the club Dutch company to pay a commission
of 50%;
d) The "memorandum" was submitted in June 2004 FRF fax
number of SC BECALI SPORT SRL, belonging to brothers John
and Victor Becali; copy sent FRF not bear the registration number
of FC Dinamo Bucuresti, so it was in the possession of the
company or its affiliates Becali Sport before registering at
Dinamo;
e) Dinamo Bucharest has received only 326,850 euros of the
total amount of 730,000 euros paid by transfer of Chinese players
club Alexa Dan;
f) The difference in the amount of 403,000 euros was
directed on 31.05.2004, the Dutch company account pyralis
INVESTMENTS BV in violation of the Memorandum even
previously. Directions to pay this amount came from the Chinese
club a listing of electronic letters sent Carlos Marcelo Arguello
initial (e-mail cmarguello@staradvisors.lu ) by Ioan Becali (email office@becalisport.ro ), on 30.04.2004, and then relayed to
the e-mail office@vinconRomânia.com . In this letter, "Marcelo"
(Arguello) requires information Victor (Becali) that the company
"had 50% of Alexa's rights" is pyralis INVESTMENTS BV, and
mention its bank account;
g) Chinese club paid the amount of 730,000 euros, as was
indicated that 326,850 euros and 403,000 euros club Dinamo
Bucharest pyralis INVESTMENTS BV Dutch company.
From the above, it follows that, in fact, the FC Dinamo
Bucuresti player transferred to FC Guoan BEIJING Alexa Dan on
19.04.2004, for a total of 730,000 euros, but the contract has not
been presented Dinamo, to to be taken and recorded in its
records. By default, were not accounted for the total revenue
generated from the player's transfer (730,000 euros), but the
amount received by FC Dinamo, of 327,000 euros.Unregistered
difference of 403,000 euros, was directed by Dutch company
pyralis INVESTMENTS BV
From the "Memorandum" signed by Dinamo Bucharest with
pyralis INVESTMENTS company is noted that the Dutch company
was granted "rights to place the player" (he never used the term
"transfer rights"), which involves the performance by the Dutch
company transfer brokerage operations (finding club, contract
negotiations, etc.).
On the other hand, on 30.04.2004, Carlos Marcelo Arguello
informs Victor (Becali) that the company holds 50% of the
company's rights Alexa Dan pyralis, communicating and its bank
account, information that Victor Becali forward, at the offices of
VINCON ROMANIA. Therefore, the date of signing the transfer to
China, not known (signer did not know) who owns 50% of the
player's rights, as confirmed by the date of communication on the
accounts will be paid two amounts representing the transfer (on
31.05.2004). Therefore, the Dutch company has not taken
reasonable efforts on implementing the transfer, which is
provided in the "memorandum" that would receive 50% of the
transfer. In other words, the sum of 403,000 euros was collected
improperly Dutch company.
Another conclusion that emerges from examining the letter
originally sent the e-mail address cmarguello@staradvisors.lu to
addressoffice@becalisport.ro is that representatives of SC BECALI
SPORT SRL, John and Victor Becali, were in contact directly with
the company's offshore STAR ADVISORS SA British Virgin
Islands, which provide their names and accounts of Dutch
companies that were to be involved in transfers of football players
from Romanian clubs. Also e-mail account from which the
original letter sent fot was created in Luxembourg
(the .luidentifies the country) jurisdiction in which the company
STAR ADVISORS (name later: SPORTS VENTURES SA) holds a
bank account (as noted above, the transfer Bogdan Mara player
when the Dutch company BEDRIJFSKUNDIG ADVIESBUREAU
OF VAN DUIVENBODEN, veered amount of 196.000 USD, from
the 200.000 USD collected from Deportivo Alavés).
Consequently, the paperwork and conduct operations in the
manner described above, including directing the amount of
403,000 euros, the Dutch company account, even contravention
of the provisions of the "Memorandum" was intended to harm the
club Dinamo Bucharest this amount diverted (which would have
been recorded in the accounting club revenue) and thus
prejudicing the Romanian state budget income tax relating to
such income unregistered.
2. Provisions applicable legal
In terms of accounting regulations, the situation following
legal provisions are applicable:
Ministry of Finance Order no. 1829/2003 on the approval of
accounting regulations for non-profit legal persons with Annex
published in OJ. 66 bis of 27.01.2004, provides:
SECTION 4
PROVISIONS RELATING TO THE BALANCE SHEET
Third Parties
4.68. - Accounting records of debts and claims of third parties
ensures unity in relations with suppliers, customers, staff, social
security, the state and local budgets, units within the group,
various borrowers and lenders.
4.69. - In accounting transactions are registered suppliers
and customers on purchases or deliveries of goods and products,
works and services, and other operations.
4.73. - According to art. 7 paragraph. 2 of the Accounting Law
no. 82/1991, receivables and payables non-profit legal person
shall be accounted for at their nominal value.
Receivables and liabilities in foreign currencies are accounted
for in lei, at the exchange rate in effect on the date of the
transactions and foreign exchange.
Transactions in foreign currencies should be recorded, on
initial recognition in the reporting currency, by applying to the
foreign currency amount the exchange rate between the reporting
currency and the foreign currency at the transaction date.
4.74. - According to art. 15 of the Accounting Law
no. 82/1991, accounting suppliers and customers, other liabilities
and assets are taken into categories and each person or entity.
In this sense, the analytical accounts, suppliers and
customers are grouped as follows: internal and external, and
within their terms of payment or collection.
4.83. - Income tax is determined by the non-profit legal
persons carrying out economic activities, according to regulations.
SECTION 5
PROVISIONS RELATING TO ACCOUNT FOR THE YEAR
RESULT
5.1. - Year outturn account shall include the income and
expenses of the financial year, grouped by types of activities, by
their nature, and the profit or loss (surplus / deficit or profit / loss,
as appropriate).
REVENUE
5.2. - Revenue category includes both sums or amounts
received or receivable in its own name in current activities and
gains from any other source.
Gains represent increases in economic benefits that may arise
or result from current activity, but differ in the nature of income
from this activity.
5.3. - Accounting for income non-profit legal person distinct
ways take activities or non-profit activities, special purpose
activities, economic activities, and within these categories of
income, by their nature, which are grouped as follows:
1) income from non-profit activities, which include: income
from membership fees and contributions in cash or in kind by
members and supporters, income from registration fees as
established by legislation, donations, sponsorships, interest and
dividends earned on cash results non-profit activity, which is due
to income tax on entertainment, resources from the budget, income
from accidental actions taken by unions / employers used social or
professional purposes, according to the statute of organization and
operation, exceptional income from disposal of tangible assets
owned by non-profit legal persons other than those who are or
have been used in economic activity, other income from non-profit
activities
2) special purpose revenue, according to law
3) income from economic activities
Therefore, the club Dinamo Bucharest in accounting must
record the full amount of the proceeds from the transfer of Dan
Alexa Player of 730,000 euro, expressed in lei at the exchange
rate at the date of the transaction (the date of signing the
transfer, ie 03.05.2004).
In terms of fiscal regulations, the situation following legal
provisions are applicable:
Law no. 571/2003 regarding the Fiscal Code provides (TITLE
II - Income tax - CAP. 1 - General and CAP. 2 - Calculation of
taxable income):
Art. 13
Contributors
Are required to pay income tax under this Title, the following
persons, hereinafter contributors:
a) Romanian legal persons;
Art. 14
The scope of the tax
Income tax is applied as follows:
a) Romanian legal persons, the taxable profit derived from
any source, both in Romania and abroad;
Art. 19
General rules
(1) The taxable profit is calculated as the difference between
income from any source and the expenses incurred in order to
achieve revenue of a fiscal year, net of non-taxable income and
deductible expenses plus. In determining taxable income are taken
into account and other similar income and expenses according to
the rules of application.
Art. 17
Tax rates
(1) income tax rate that applies to the taxable profit is 25%,
except as provided in par. (2) art. 33 and 38.
Decision no. 2/2004 of the Central Fiscal Commission on
consistent application of provisions relating to income tax
conventions for the avoidance of double taxation, excise duties
and VAT, published in Official Gazette no. 376 of 29 April 2004,
provides the following aspects with special reference to the
transfer of athletes:
1. Method of determining the taxable profit associations /
foundations sports athletes transfer
Solution:
In accordance with Law no. 414/2002 on income tax and the
Law. 571/2003 regarding the Fiscal Code, the income made by
non-profit legal persons from the transfer of athletes after 1 July
2002 in excess of the established art. 1 para. (4) of Law
no. 414/2002, respectively art. 15 para. (3) of Law no. 571/2003,
are taxable income in determining taxable profit.
For the purpose of determining the taxable profits of non-profit
legal persons are deductible expenditure separately taxable
income, accounted for according to item. 95 of the Annex to the
Order of the Minister of Finance no. 1591/1998 on the approval of
the accounts for non-profit legal persons and the detailed rules for
its use, as amended and supplemented, and from 1 January 2004,
according pt. 5.7 of the Annex of Order No. .1829/2003 on the
approval of accounting regulations for non-profit legal persons.
Expenditure not recorded separately to achieve taxable
income is distributed by taxpayers based on their own criteria for
allocation appropriate to the nature activity.
Therefore, the club Dinamo Bucharest, due to state budget
income tax on income of EUR 403,000 unregistered calculated by
applying the rate of 25% on the equivalent in lei of this amount to
the leu / euro as of the date of transaction (03.05.2004) .
3. Damage estimated state budget items
Damage caused to the state budget is 4,059,922,750 ROL
fiscal year 2004 calculated as follows:
403,000 euro x 40 297 lei / euro (BNR at 03.05.2004, the
source www.bnr.ro )
=
16.239.691.000
ROL
(difference
unregistered income equivalent in lei);
16,239,691,000 4,059,922,750 lei x 25% = ROL (tax).
12. Transfer footballer Adrian Mihalcea, conducted in
July 2005 from Dinamo Bucharest at Chunnam Dragons in
South Korea.
Cristian Borcea offense committed by the accused and Ioan
Becali
Adrian Dumitru Mihalcea, born on 05/24/1976 in Slobozia,
Ialomita. Soccer player aforesaid, debuted at second league team
Calarasi Danube, then in 1996 he was transferred to Dinamo
Bucharest until 2001.
He also played for the Italian Genoa FC 1893 Dinamo
Bucharest, Chunnam Dragons in South Korea, FC Vaslui,
currently being legitimized Cypriot team AEL Limassol.
He appeared in over 300 football matches and scored
over 100 goals. He also was selected 16 times in representative
football team of Romania.
¤
Documents from the Romanian Football Federation
1. The international transfer certificate dated 26.07.2005, which
shows the player Adrian Dumitru Mihalcea was the FC Dinamo
Bucuresti, Romania transfer of Korea.
2. Address SC Dinamo 1948 SA no. 131 / 26.07.2005 by FRF
requesting international transfer certificate is issued by the
Football Federation of Korea for the player Adrian Dumitru
Mihalcea, transferred from FC Dinamo Bucureşti in Chunnam
Dragons Football Club, signed by CEO Ioan Becali.
3. Apply the Korea Football Federation of 25.07.2005 FRF to be
issued international transfer certificate player Adrian Dumitru
Mihalcea.
B. Documents from Korean judicial authorities in response to the
request for letters rogatory in criminal matters addressed their
DNA
Korean response competent authorities, whose translation
was received from the Liaison Office with similar institutions in
other State on 15.05.2007, is accompanied by the following
documents relating to the transfer of Adrian Dumitru Mihalcea
Player, available to the authorities by club Chunnam Dragons:
1. The employment contract of 21.07.2005, between the club and
the player Chunnam Dragons Adrian Mihalcea, which provides
for the rights and obligations of both parties.
2. Documents payment of wages paid by Adrian Mihalcea
Chunnam Dragons (receipts, money orders, bank statements) unrelated to the operations related to the transfer of the player.
3. The document "Draft contract", prepared by club Chunnam
Dragons Player on payments for Adrian Mihalcea, dated
28.07.2005, which contains the following 5 points :
1. Reason : Player transfer to the club;
2. Justification: The agreement between the clubs
25.07.2005;
3. Information about the player (name, nationality, height,
weight, date of birth)
4. The content of the contract:
- duration: 21.07.2005 - 31.12.2007
- transfer value: 600.000 USD (net)
- Annual salary: 300.000 USD
5. Administrative situation:
- Following the agreement between the clubs transfer 600,000 USD
(net) to FC Dynamo Sports Club.
4. SWIFT message from 02.08.2005, which Chunnam DRAGONS
transferred to the beneficiary the amount of 600.000 USD
BEDRIJFSKUNDIG ADVIESBUREAU OF VAN - Rotterdam Netherlands, account no. 644533102, swift code FTSBNL2R.
5. Invoice no. 2005.07.001 Rotterdam issued on 18.07.2005,
without mentioning the issuer, but registration number for VAT
purposes (no. NL1675503B01 VAT) number identical to that
which
belongs
to
the
company
BEDRIJFSKUNDIG
ADVIESBUREAU OF VAN DUIVENBODEN BV in Rotterdam Netherlands, according to the invoice of this company
no. 2001.07.007, supra, at paragraph III.A.5.
From the above, it appears that Korean club Chunnam
DRAGONS transferred the player Adrian Dumitru Mihalcea from
CS FC Dinamo Bucuresti and paid for the transfer, in the amount
of
600,000
dollars,
the
company
BEDRIJFSKUNDIG
ADVIESBUREAU OF VAN DUIVENBODEN BV in Rotterdam Netherlands , "according to the agreement between the clubs" .
C. Documents from club Dinamo Bucharest
The letter no. 1199 / 05.11.2007, SC Dinamo 1948 SA
National Anticorruption Directorate sent the copy, the following
'documents on the player's transfer Adrian Mihalcea Korean club
Chunnam CORPORATION PROFESSIONAL SOCCER "
1. Memorandum of agreement concluded on 16 May 2005
between Dinamo Bucharest Football Club (the Club), represented
by its Executive Director Cristian Borcea and BEDRIJFSKUNDIG
ADVIESBUREAU OF VAN DUIVENBODEN BV in the Netherlands
(the Company), represented by Leo Vroengindeweij - written in
English, accompanied by a translation into Romanian - that club
has assigned the Company exclusive rights to transfer to the
player Adrian Mihalcea, while establishing the following:
"- After the player's transfer to any club in Romania or abroad
under the terms of this contract, the club will receive a fixed
amount of transfer worth 250,000 USD
- After receipt of the amount of transfer, the Club undertakes to
perform all the steps near the Romanian Football Federation to
obtain the Certificate of International Player Transfer;
- Player after transferring to a club in Romania or abroad, in terms
of this contract and after receipt by the amount of transfer Club
Club Company undertakes to transfer the transfer amount received
from the club or sports group to which the player is transferred
value above the fixed amount set by this contract. "
2. Statement of Account no. Of Emporiki Bank Romania SA 35 Juice. Carol, account no. 0401 0000 8000 0179 RO85 BSEA
belonging to SC Dinamo 1948 SA, which is registered on
04.08.2005 collect the amount of 249.975 USD (being 2.8095),
with the explanation "BNY cust mihalcea player transfer rights rm
fts05: bedrijfskundig ADVIESBUREAU".
3. Accounting document "Big Book chess period 01.07.2005 31.12.2005" belonging to SC Dinamo 1948 SA account 708.03.10
"Bedrijfskundig - Mihalcea" which was registered on 31.08.2005,
earned income by bank transfer, currency, amounting to
702,304.76
lei,
with
the
explanation
"04.08.2005:
transf. Bedrijfskundig - Mihalcea 250.000 USD ".
Of those outlined in Chapter I, Section V, points A
(documents from the Romanian Football Federation), B
(documents from Korean authorities) and C (documents from the
club Dinamo Bucureşti) gives the following:
1.
Dinamo Bucharest Club presented a Memorandum
concluded on 16.05.2005, the Dutch company, which has
sold the company "exclusive rights transfer to the player
Mihalcea Adrian", so that, after collecting the amount of
transfer, the club retain 250,000 USD and remit the
difference to the total amount of transfer obtained Dutch
company;
2.
Player transferred DRAGONS club Chunnam South
Korea on 26.07.2005 (date International Transfer Certificate)
and Korean club paid on 02.08.2005, the amount of 600.000
USD BEDRIJFSKUNDIG Dutch company ADVIESBUREAU
OF VAN DUIVENBODEN, Following an invoice issued by the
company to 18.07.2005; specify that documents from the
Korean authorities, specifically in the document "Draft
contract", provided that the transfer amount is USD 600,000
that this document is justified "under the agreement between
the clubs"; in other words, the club Dinamo Bucharest was
aware of the actual amount of the transfer;
3.
Company BEDRIJFSKUNDIG ADVIESBUREAU OF VAN
DUIVENBODEN veered club Dinamo Bucharest 250,000
USD on the 04.08.2005;
Consequently, instead of receiving accounting and record the
entire amount of transfer (of which it was aware) as, moreover, is
provided in the memorandum signed with BEDRIJFSKUNDIG
ADVIESBUREAU OF VAN DUIVENBODEN, Dinamo received and
recorded only the amount USD 250,000 from the Dutch
company.
Note that address requesting the Romanian Football
Federation International Transfer Certificate issuance for the
player Adrian Mihalcea, issued by SC Dinamo 1948 SA Bucharest
on 26.07.2005, signed by CEO Ioan Becali.
The paperwork and conduct operations in the manner
described above, including directing the sum of 600,000 dollars,
the Dutch company account, even contravention of the provisions
of the "Memorandum" was intended to harm SC Dinamo 1948 SA
BUCHAREST difference between the amount embezzled (which
would have been recorded in the accounting club revenue) and
the sum of USD 250,000 received and thus prejudicing the
budget of the Romanian state income tax on income in the
amount of 350.000 USD unregistered.
2. Provisions applicable legal
In terms of accounting regulations are applicable to the
situation following legal provisions:
Law no. 82/1991 - Accounting Law, republished in the
Official Gazette no. 48 of 14.01.2005, applicable to SC Dinamo
1948 SA provides:
Art. 6
(1) Any economic and financial operations carried out at the time
they are recorded in a document underlying accounting records,
thus acquiring the status of document.
Art.11.
The possession of any title, of goods, securities, cash and other
rights and obligations, and conducting economic transactions
without being accounted prohibited.
Art. 14
Receivables and liabilities are accounted for at face value.
Art. 16
Accounting customers and suppliers, other receivables and
obligations take into categories and each person or entity.
Art. 17
(1) The accounting expenses to take the kinds of expenses, by type
or purpose, as appropriate.
(2) Accounting income Keep the kinds of income, according to the
nature or source, as appropriate.
Art. 19
(1) In accounting, the cumulative gain or loss is determined at the
beginning of the financial year. Clearance of income and expenses
are usually performed at the end of the financial year.
(2) The final result of the financial year is set to off.
Art. 43
Making knowingly inaccurate records and failure of science in
accounting records, resulting in distortion of revenues,
expenditures, financial results and of the assets and liabilities is
reflected in the balance sheet constitute the crime of forgery and
punishable by law.
Therefore, SC Dinamo 1948 SA BUCHAREST, you must
register in accounting full amount of the proceeds from the
transfer of Adrian Mihalcea Player, 600,000 dollars, expressed in
lei at the exchange rate at the date of the transaction (the date of
the Agreement between the clubs mentioned in the document
"Draft contract "Korean club identified respectively 25.07.2005).
In terms of the tax, the situation following legal provisions
are applicable:
Law no. 571/2003 regarding the Fiscal Code, with
subsequent amendments, states (TITLE II - Income tax - CAP. 1 General Provisions and CAP. 2 - Calculation of taxable income):
Art. 13
Contributors
Are required to pay income tax under this Title, the following
persons, hereinafter contributors:
a) Romanian legal persons;
Art. 14
The scope of the tax
Income tax is applied as follows:
a) Romanian legal persons, the taxable profit derived from any
source, both in Romania and abroad;
Art. 17
Tax rates
(1) income tax rate that applies to the taxable profit is 16%, except
as provided in par. (2) art. 38.
Art. 19
General rules
(1) The taxable profit is calculated as the difference between
income from any source and the expenses incurred in order to
achieve revenue of a fiscal year, net of non-taxable income and
deductible expenses plus. In determining taxable income are taken
into account and other similar income and expenses according to
the rules of application.
Therefore, the club Dinamo Bucharest due to state budget
income tax on income of 350.000 USD unregistered calculated by
applying the rate of 16% on the equivalent in lei of this amount to
the leu / USD as of the date of transaction (25.07.2005).
3. Damage estimated state budget items
Damage caused to the state budget of 164.780 RON, for the
fiscal year 2005, calculated as follows:
350.000 USD x 2.9425 RON / USD (BNR on 25.07.2005, the
source www.bnr.ro ) = 1,029,875 RON (difference unregistered
income equivalent in lei);
RON 1,029,875 x 16% = 164,780 RON (tax).
Document analysis entitled "Memorandum" and their
economic content
According to the definitions found to determine the
meaning of the noun "memorandum", this is a diplomatic
document the government usually express their views on an issue
that concerns the relationship between states and to be subject to
negotiation:
Memorandum , memoranda, sn 1. Document comprising Facts
diplomatic or legal arguments concerning the relations between
states
and
forms
or
will
form
the
subject
of
negotiations; memorial. 2. (Inv.) Scrapbook, registry etc. notes
that were made. [Var .: memorizing, memorizing, sn] - For
wide. Memorandum germ. Memorandum, fr. memorandum. So
urce: DEX '98
Memorandum ~ s n. 1) diplomatic document, setting out the
terms of a government on an issue that will be the subject of
future negotiations. 2)learning. Notepads. / <Lat. Memorandum ,
germ. Memorandum , fr. memorandum Source: nodex
Memorandum sn Note,
which
contains
explanatory
memorandum issues, the state of affairs of the order of
diplomatic,
political
etc. [Var.memorizing sn
/
cf.
fr. memorandum ]. Source: DN
Randum ME sn document containing explanatory memorandum
issues, the state of affairs of diplomatic notes, political
etc. (<Lat. Memorandum , germ. Memorandum , fr. memorandum )
Source: MDN
The content memoranda mentioned in the indictment,
signed virtually all of the Romanian clubs with Dutch companies,
the term for their economic subject bears different names, as
follows:
- the memorandum dated 19.10.1999, for the player Paul
Codrea, FC Dinamo Bucuresti Dutch company PHOENIX
BV sold on transfer rights for $ 50.000 USD plus $
20,000; However, the bill AGA Series B no. 1338334 /
01.11.1999, issued by PHOENIX BV AFC DINAMO
BUCHAREST, mentioned in the product name "Paul
Codrea transfer" , as the player would be transferred on
account, the company PHOENIX BV;
- the memorandum dated 06.13.1999, for the Florin
Cernat Player, CS Otelul Galati company PHOENIX BV
sold on transfer rights for $ 700,000 USD
- the memorandum dated 12.06.1999, for the same player
Florin
Cernat,
PHOENIX
company
owns
100%
of economic output transfer rights and sold 50% of
the rights to transfer to FC Dinamo Bucharest for $
350,000 USD
- the memorandum dated 27.12.2000, for the player Florin
Cernat, FC Dinamo Bucuresti and company PHOENIX BV
have agreed to sell 70% of the player's economic
rights DYNAMO KIEV Ukrainian club for the amount of $
1,000,000;
-
-
-
-
-
the memorandum dated 29.05.2001, for the player
Bogdan Mara, FC Dinamo Bucuresti granted Dutch
company BEDRIJFSKUNDIG ADVIESBUREAU OF VAN
DUIVENBODEN exclusive
right
to
place
the
player (which means conducting a benefit, not a right
purchase) any club for a fee $ 200,000;
the memorandum dated 28.08.2002, for the player Dan
Alexa,
FC
Dinamo
Bucuresti
granted
pyralis
INVESTMENTS BV Dutch companythe exclusive right to
place the player (which means conducting a benefit, not
a right purchase) for a fee of 50% of the amount of
transfer;
the memorandum dated 16.05.2005, for the player
Adrian Mihalcea, FC Dinamo Bucuresti Dutch company
divested BEDRIJFSKUNDIG ADVIESBUREAU OF VAN
DUIVENBODEN exclusive rights to transfer the sum of
$ 250,000 which was to be retained by the total amount
obtained from Dinamo player's transfer;
the memorandum dated 09.10.1998, for the player Viorel
Ganea, FC Gloria Bistrita 1922 PHOENIX BV Dutch
company has sold the exclusive rights transfer for $
600,000 USD
the memorandum dated 10.01.2001, for the Sanmartean
Player Lucian INTERMARK INTERNATIONAL BV Dutch
company bought from FC Gloria Bistrita 1922 a 50%
of the economic rights of the player for $ 105,000
USD pursuant to section 3 of the memorandum, the
parties agree to maintain joint ownership rights
transfer player (in this case speaks of two kinds of rights
within the same document).
Also, in his statement, the witness Johan Versluis director and / or owner of all Dutch companies
mentioned above , makes the following statements
concerning the rights traded:
- BV company PHOENIX exploited the economic rights to
the footballer Paul Codrea. This means that if the player is
successful, will arise if transfers surplus value;
- transfer rights related allowances they receive FIFA
agents;
- I think that transfer rights and economic rights are
not the same. It can happen that these contracts are not
always applied the exact terminology;
- They (TIERNEY STAR INTERNATIONAL ADVISORS LTD
and SA Ed .) represented the final authorized persons
Player Rights (CERN Florin, but as said Johan Versluis,
statements apply when a player is valid when other
players in transfers which have his companies were
involved);
- Rights in fact there was really in the hands of TIERNEY
INTERNATIONAL LTD, based on a contract between
TIERNEY PHOENIX INTERNATIONAL LTD and BV;
- Contacts with FC Gloria took place through the company
TIERNEY INTERNATIONAL LTD and / or STAR ADVISORS
SA;
- Receive
memorandele
either
from
TIERNEY
INTERNATIONAL LTD, either from a club; however, we did
not me ;
-
Transferring a player from another club was made in this
case (Bogdan Mara) through his TIERNEY VENTURES
INTERNATIONAL LTD or SPORT SA.
The term "transfer rights" does not reflect a property right
registered in the accounts football clubs such rights would be
sold to companies registered in the Netherlands. Also, there is, for
the so-called "memos" to surrender the rights transfer these
rights assessments, although the "memoranda" provided financial
covenants (money representing the rights of transfer). It follows
that these amounts were determined result ofnegotiated
procedures prior to the conclusion of memoranda of
assignment. But in all cases, the signatories of the Romanian
football clubs say they do not know Dutch company
representatives who have ceded rights to the transfer of players
have not ever seen, and the director and / or owner of Dutch
companies, Johan Versluis, said in turn that he met
representatives of Romanian clubs, was never in Romania, does
not know who they were submitted "memos" or how they set the
prices stipulated therein and acted on order of business off-shore
whose economic activity does not know, and the representatives
of these companies also do not know. Therefore procedures for
negotiations between the parties to the memoranda did not occur.
The term "transfer rights" not provided any industry-specific
regulations, ie the Status and Transfer Rules football players of the
Romanian Football Federation (FRF) and the Regulations on the
Status and Transfer of Players Football Federation of International
Football Association ( FIFA).These regulations refer only
to transfer contracts concluded between two football
clubs and stipulates that any compensation / benefits payable
transfer these clubs. It also states that using the services of a
licensed players 'agent to conclude contracts of transfer shall
state expressly indicating the name of the players' agent.
The prohibition on using unauthorized and unqualified took
into account when the club Genoa Italian Football Federation
said that it used such persons, noting that there were also used
intermediaries, and Ajax Amsterdam, which communicated
clearly not accept any transfer project to be involved
BEDRIJFSKUNDIG ADVIESBUREAU OF VAN DUIVENBODEN
BV.
In agreement protocols offshore company with Dutch
companies TIERNEY PHOENIX INTERNATIONAL LTD BV,
BEDRIJFSKUNDIG ADVIESBUREAU OF VAN DUIVENBODEN at
25.01.1999,
and
INTERMARK
INTERNATIONAL
BV
at
05/19/1999, (contracts with identical provisions) stated the
following:
Tierney's subject, among other activities, negotiating
contracts football players and providing consulting services in
the fields of sports, arts and others;
subject to (if applicable, each of the three Dutch
companies) is, among other services, providing financial and
administrative support services;
the TIERNEY sole owner and beneficiary of the
amounts to be invoiced and cashed, it is hereby acknowledges
that any activity by (the Dutch company) for this purpose to be
served in the exclusive interest of Tierney last beneficiary of
amounts or other assets arising from transactions in
accordance with this Agreement.
On 01/02/2001 TIERNEY INTERNATIONAL LTD company
concluded addenda to the three Dutch companies which awarded
the execution of the agreement of the three protocols offshore
company STAR ADVISORS SA (later renamed SPORTS
VENTURES SA) located at the same address as Tierney in the
British Virgin Islands.
Of the three aforementioned protocols agreed that the
company which had the object of "negotiation of football players"
is the sole owner and beneficiary of the amounts collected last of
Dutch companies.
According to regulations in the field, the work of "negotiating
contracts football players" can only be made by individuals with
quality agents licensed FIFA players. In fact, the only activity of a
players' agent, player contract at the new club being based pay
the players' agent, as shown in all editions State players' agent.
On the other hand, transfers related documents and
statements obtained from representatives of Romanian clubs, in
no case the negotiation of players, either employment or transfer
was effected for offshore companies TIERNEY and / or STAR
ADVISORS SA (SPORTS VENTURES SA).
Instead, all persons involved in memoranda from Romanian
club said that intermediaries (negotiators) in making transfers
were Ioan Becali, Victor Becali or their company International
Sport Management or players' agents.
In other words, the Dutch perspective, intermediaries /
negotiators are called TIERNEY INTERNATIONAL LTD and /
or STAR ADVISORS SA and the Romanian perspective,
intermediaries / negotiators are called Ioan Becali and Victor
Becali.
From the above results the following conclusions on the
economic content of "Memoranda" Romanian clubs signed with
Dutch companies:
Terms designating the economic content of the memoranda
are mistaken and confused, bearing different names
(transfer of economic rights, rights transfer right to place the
player - the latter was used to refer to a benefit on
commission), where Memorandum Gloria - INTERMARK
being recorded even two of these names; otherwise, the
signatories of the memoranda of Romanian clubs said they
were not interested in the content of these documents and
any other person signed, but the amounts of money they
would receive.
Transfer rights are not registered in the heritage of
1.
football clubs;
2.
The marketing rights transfer were not
conducted assessments;
Not resulting from acts and declarations on file that transfer
rights were negotiated by the parties who signed memoranda;
3. transfer rights not provided any industry-specific regulations
(Regulations FIFA and FRF);
4.
Of the cases analyzed, it is observed that none of
the contracts and transfer agreements concluded by the
Romanian clubs with clubs from abroad, involving as Dutch
companies have rights to transfer or to place players (we Florin
Cernat refer to transfers of players, Bogdan Mara, Dan Alexa,
Adrian Mihalcea and Sanmartean Lucian), involving Dutch
companies not mentioned, aiming to conceal this fact to
institutions (federations) which have been submitted after
transfer contracts. Dutch companies listed in the Annex or
subsequent acts, which determine how and destinations
payments. Therefore, transfer contracts signatories themselves
have considered their illegality.
5.
Accordingly, the term "transfer rights" has no
economic content through memoranda signed by Romanian clubs
with Dutch companies have not entered the actual economic
transactions, but only hidden reality in an attempt to give a
justification transfers of monies to accounts opened in the name
of offshore companies registered in British Virgin Islands ("the
sole owners and past recipients of the amounts collected");
6.
These "memoranda" prepared for the divestiture
of operations "transfer rights' have sole purpose of prejudicing
football clubs transferring the amount resulting from the transfer
of their players, in whole or in part, for the benefit of
others, obviously the benefit agents players, who acted as
intermediaries / negotiators in making transfers, but avoided
mentioning their names on documents signed. This is
confirmed by Johan Versluis, saying they transfer rights are
related to allowances they receive FIFA agents .
Relationship affiliated clubs - Romanian Football Federation
On 22.10.2007, the National Anticorruption Directorate
asked the Romanian Football Federation to communicate the
percentage charged by the institution for international transfers
of football players.
The answer provided by the Romanian Football
Federation (tabs January 10, 105-106, vol.49) attesting that:
Romanian football players transfer abroad in the period
1998 - 2005, was made by giving the clubs sending in favor FRF a
transfer rate of compensation awarded. Originally apply over quota
allowance received, but with the advent of FRF Executive
Committee Decision no. 16 of 12.1.1999, share federation was
applied due to the difference between international transfer
allowance and allowance for internal transfer legitimized the club
to the player concerned.
In the period 1998 - 2005, the share of transfer allowance
due FRF was as follows:
- for the period 01.06.1997 - 06.23.1999, clubs did not have
to pay any share from FRF;
- for the period 23.06.1999 - 31.07.2000, Division clubs
owed FRF rate of 8%;
- for the period 08.01.2000 - 17.01.2002, clubs federation
owed a share of 10%;
- for the period 17.01.2002 - 14.07.2004, clubs federation
owed a share of 4%:
- after 14.07.2004, the clubs do not owe federal transfer
rate of allowance.
In these circumstances, the Romanian Football Federation
would have to receive the allowance amounts representing shares
of transfer of football players: Cosmin Contra (8%), Ionel Ganea
(8%), Paul Codrea (10%), Florin Cernat (10 %), Bogdan Mara
(10%) and Nicolae Mitea football players, Sanmartean Lucian
Florin Bratu and Alexa Dan a rate of 4% of the allowance
transfer.
According to the same address,
- for the player Cosmin Contra FRF RON equivalent of the
amount received 64,000 dollars, ie a rate of 8% of the
transfer amount USD 800,000
- Ionel Ganea for the player, the charged amount FRF
48,000 dollars, ie a rate of 8% of the allowance transfer of
600,000 USD
-
-
-
-
for the player Paul Codrea FRF 7.000 USD receivable
amount, ie 10% of the share transfer;
for the transfer of Florin Cernat RFF has received $
12,000, ie a share of 8% of the transfer of 150,000 USD
(the allowance transfer $ 500,000 minus the amount of
350.000 USD representing payments made by Dinamo
player transfer;
Player transfer Bogdan Mara, FRF charged the amount of
23.500 USD, representing a 4% share in the amount of $
500,000 transfer (transfer rate allowance remaining $
1,000,000, net internal transfer $ 500,000 ) to which was
added an additional quota negotiated 3,500 USD
for the transfer of Nicolae Mitea RFF has not received any
amount;
for the transfer of Sanmartean Lucian RFF has received
the amount of $ 12,000, ie 4% of the share transfer
allowance of 300,000 USD
Florin Bratu football transfer RFF has received 70.000
USD, ie 4% of the share transfer of USD 1,750,000;
Dan Alexa football transfer RFF has not received any
amount.
It follows from the above that achieved by reducing transfer
payments, Dinamo Bucharest , in six transfers, Gloria Bistrita ,
in both transfers and Rapid Bucharest , Florin Bratu Player for
the transfer, the Romanian Football Federation prejudiced by
not paying percentage applied to the actual amount of the
transfer .
Damage calculation is as follows:
- in the case of Cosmin Contra, Dinamo Bucharest FRF
amount paid 64,000 dollars, representing 8% of 800.000
USD. The correct amount is 144,000 dollars, representing
8% of 1,800,000 USD, the actual amount of the
transfer. The damage created by Dinamo Bucharest in
this case is 80,000 USD remained unpaid;
- in the case of Paul Codrea, Dinamo Bucharest paid the
amount of 7,000 dollars, accounting for 10% of 70.000
USD. The correct amount is 265,000 USD USD 2,650,000
or 10% of the actual amount of the transfer. Damage
caused to the detriment of Dinamo Bucharest FRF is in
this case 258.000 USD .;
- for the transfer of Dan Alexa, Dinamo Bucharest did not
pay any money FRF. Since the aforementioned transfer
date FRF charges a 4% of the amount of transfer, Dinamo
Bucharest damaged FRF amount of 29.200 euros, or 4%
of 730,000 euros, transfer. USD is equivalent to 32,000
dollars, as is clear from the transfer agreement;
- the transfer of Florin Cernat, Dinamo Bucharest paid
FRF amount of $ 12,000, representing 8% of 150.000
USD, the amount indicated by Dinamo Bucureşti as
transfer allowance. How the actual amount is $ 1,000,000
and the percentage of correctly perceived at that time
is
10%, Dinamo Bucharest that damaged the sum of
FRF 88,000 USD. ;
- for the transfer of Bogdan Mara, Dinamo Bucharest paid
the amount of 23.500 USD, corresponding to a 4% of the
amount of transfer.How was the actual amount of USD
1,200,000, the damage is created at the expense of FRF
24,500 USD
- for Nicolae Mitea, Dinamo Bucharest did not pay any
money, saying it was ceded unpretentious. How ISM
company cashed in his place Dinamo Bucureşti amount
of EUR 720,000 from Ajax Amsterdam football club
amount due mentioned above, that the FRF has been
injured by the amount of 28,800 euros, representing 4%
of 720,000 euros. USD currency calculation shows a loss
of 32.167 USD created at the expense of FRF;
- Ionel Ganea's transfer, Gloria Bistrita paid FRF 48.000
USD, representing 8% of $ 600,000. How to transfer the
actual amount was $ 2,000,000, that Gloria Bistrita
damaged FRF amount of 112.000 USD, remaining
unpaid;
- in the case of Lucian Sanmartean RFF received from
Gloria Bistrita $ 12,000, or 4% of the amount declared by
the transfer of 300,000 USD. The actual amount of the
transfer is 600,000 USD Gloria Bistrita damaging amount
FRF 12,000 USD
- for the transfer of Florin Bratu, Rapid Bucharest paid
70.000 USD, or 4% of the amount of USD 1,750,000. How
the actual transfer amount is USD 2,750,000, Rapid
Bucharest damaged FRF 40,000 USD.
Total, that the FRF was injured by Dinamo Bucharest with
the amount of 434.667 USD, Gloria Bistrita created a total of
124.000 USD injury and Rapid Bucharest, Florin Bratu of the
transfer, the Romanian Football Federation prejudiced by the
amount of 40.000 USD . The amount of the Romanian Football
Federation has been injured by the three clubs, namely Dinamo
Bucharest and Rapid Bucharest Gloria Bistrita is 598.667 USD.
Despite impressive amount that was injured, the Romanian
Football Federation was not a civil party in the process, requiring
technical expertise and accounting administration, although the
calculation of the injury was shown above.
FINANCIAL CIRCUITS
Financial transactions through bank accounts belonging to
people involved in international transfers of football players
REFERRED TO THE PREVIOUS CHAPTERS
Thorough analysis of the accounts of the accused,
made so by the National Office for Prevention and Combating
Money Laundering and the National Anticorruption
Directorate specialist (after the period analyzed ONPCSB)
shows that money-laundering operations, subordinate desire
to obtain undue benefits, continued and Romania, accused
"the creditându" or making transactions without real
economic basis, they basically divided and, through the bank,
the money thus obtained.
Information I. Findings from the National Office for
Prevention and Control of Money Laundering no. AND / 8 /
12.12.2001
By letter no. 181 / D / P / 2002 of 05.08.2007, Directorate
for Investigating Organized Crime and Terrorism National
Anticorruption Directorate sent to competent solution, the
criminal case number above the George Becali doers, etc., to of
working it acts were performed committing the crime of
association to commit crimes, tax evasion and money
laundering. The dossier submitted by DIOCT contains 10
volumes.
Examination of documents on file, that the data contained
in the Information no. SI / 8 / 12.12.2001 of the National Office
for the Prevention and Control of Money Laundering of the
existence of solid grounds related to money laundering by
individuals BECALI Victor Becali George Becali John was found
carrying out financial transactions through bank accounts
belonging to people involved in international transfers of football
players mentioned in previous chapters of the present report.
The information ONPCSB found (emphasis and references to
appendices belong ONPCSB):
1 . BECALI VICTOR, as a personal account holder
0355084015 / USD opened at ING Bank NV Amsterdam -
Bucharest Branch has benefited 1999-2001 period,
lending totaling over USD 4.56 million (annex no. 1),
made by bank transfer (Appendices. 2-23 copies of
SWIFT), mostly from foreign banks and was made by
debiting cash withdrawals.
Suspicion of these operations is generated by the
following indications:
Most of the amounts come from CBG Company Bancaire Geneva, bank located in a "tax haven" (Switzerland) from an
authorizing anonymous fact contrary Romanian banking
legislation
and
international
institutions
disavowed
responsible for the prevention of money laundering as is a
commonly used method for the recycling of funds of illicit
origin;
Some operations contain no mention of the economic basis of
payment;
Some bank transfers are justified as "commission" for the
transfer of athletes from various clubs abroad, mention is not
true, as Victor Becali sports impresario activities as
authorized person, to benefit the name and on their own fees
for the transfer of players, but by virtue of its dual qualities
associated (contributing 35% to capital formation) and a
manager of SC INTERNATIONAL SPORT MANAGEMENT SRL,
registered under no. J40 / 6624/1992, fiscal code 1591541,
based in Bucharest, Calea Floreasca - Tronson 4, no. 91-97,
Block F1, apartment 32, District 1.
USD account was debited almost exclusively by cash
withdrawals of amounts fragmented, with motivation
"building house" or "household expenses" (Annex no. 24,
detailing just some of debit transactions, those carried out
between November 2000 - September 2001). Because this
method of cutting the account can not follow further route,
destination or beneficiaries amounts withdrawn in cash.
analyzed account credit turnover (over USD 4.56 million, a
sum certain, resulting from the information and documents
obtained from the company bank) is disproportionately large
compared to legal sources of income, they can not be
correlated.
(Further information ONPCSB present legal sources of income
of Victor Becali or companies in which he is involved and who
could get income as dividends).
[...]
Further information ONPCSB states:
As the financial results reported by companies involving
Victor Becali (Annex no. 25, lanes 4 and 5) can not justify the
amount of the sums that are run his personal accounts, there
is a suspicion that this money is obtained by diversion of
earnings SC INTERNATIONAL SPORT MANAGEMENT SRL,
representing the difference between the amounts (reduced)
entered into contracts of transfer of athletes and amounts
(greater) received in reality.
[...]
2. Ioan Becali, as the holder of a personal account to
CBG Company Bancaire Geneva - Switzerland, ordered
performing two bank transfers (operations in Annex no. 1, no.
Crt. 21 and no. Crt. 22, corresponding messages swift in
annexes. 21 and no. 22), as follows:
- Transfer amount $ 200,000, conducted on
31.08.2001, a company CBG existing account Bancaire
Geneva - Switzerland, the account from ING Bank NV
Amsterdam - Bucharest Branch, 0355084015 / USD,
Victor Becali holder;
- Transfer the amount of 199.975 USD, conducted on
12.09.2001, a company CBG existing account Bancaire
Geneva - Switzerland, the account from ING Bank NV
Amsterdam - Bucharest Branch, 0355084015 / USD,
owner Victor Becali.
Suspicion of these operations is generated by the
following indications:
No claims are made about the economic justification of
payments;
All of the Company CBG Bancaire Geneva - Switzerland,
Ioan Becali bank where the account has staff who ordered
payments above were sequenced and payments listed in
Annex. 1 (Ref. No.. 2, 5-11, 13 and 20) by an anonymous
client;
Another coincidence, which emphasizes the suspicion of
these operations is that both anonymous transfers ordered by
the customer and those ordered by Ioan Becali, the same
beneficiary: Victor Becali;
suspicious nature of operations ordered by Ioan Becali's
benefit Victor Becali is underlined by the existence of common
business interests between the two, as partners in companies
named in the Annex. 49, and the relationship of family
(brothers) that are connected.
Findings from the National Office response for
Prevention and Control of Money Laundering no. C / 7/2563
/ 06.12.2007 request for information to this institution by
the National Anticorruption Directorate on 05.12.2007
The material sent ONPCSB the following data on the
company SPORT VENTURES SA based in the British Virgin
Islands, Wickham's Kay, Road Town, Tortola (emphasis belong
ONPCSB):
The database of the Office on foreign transfers for which the
minimum amount is the equivalent of 10,000 euros is not included
as account holder; appearing as external client transfer operations
totaling EUR 708 760 equivalent accounts following beneficiaries:
- on 19.07.2004 transferred the sum of 195,828
Swiss francs (equivalent to 128,243 euros) into
account no. SV2618464500 open records BRD Groupe Société Générale SA belonging to FILIPESCU
IULIAN SEBASTIAN (CNP 1740329433011, ID 04 920
734, residing in Bucharest, sector 2, Otto CalinN 24
24) justification "other transf. non-residents cash
effect. through
the
system. bank
"; authorizing
transfers conducted in Switzerland in an account at
UBS AG;
- on 16.01.2003 transferred the sum of 110 733 euros
in account no. 2511-30384.EUR.01 / 1100 open
records OTP BANK ROMANIA SA, Bucharest branch,
belonging to Sburlea ION (CNP 1710107181141,
identity RD 201,028, residing in Bucharest, Sector 5,
IONITA Cegani 1), with justification " other
transactions (foreign transfer) "; authorizing the
transferring of Belgium, from an account at KBC
BANK;
- on 18.08.2003 transferred the sum of 149.978 USD
(equivalent to 132,989 euros) on 14.10.2003 has
transferred the sum of 17,309 euros in account
no. 998328944010 open records ING BANK NV
Amsterdam - Bucharest Branch, Bucharest Branch,
belonging to ŞERBAN DENNIS GEORGIAN (CNP
1760105131239, residing in Constanta, str. Progress
2) justification "other.serv. commercial, professional,
technical, etc. (nes) "/" commission pyr 03 / Ic112 /
107
"; authorizing
transfers
performed
in
Luxembourg, from an account at BQ PRIVEE E de
Rothschild SA EUROPE ;
- on 14.08.2004 transferred 200,000 euros in account
no. 990388330714 open records ING BANK NV
Amsterdam - Bucharest Branch, Bucharest Branch,
belonging
Catalin
Constantin
Munteanu
(CNP
1790126441529, residing in Bucharest, Sector 5,
IONITA
Cegani
1),
with
justification
"other. serv. commercial,
professional,
technical,
etc. (Nes)
'/
LMS
commission; authorizing
the
transferring of Luxembourg, from an account at
BANQUE PRIVEE EDMOND DE Rothschild;
- on 04.06.2004 transferred the sum of 39,200 euros,
on 15.11.2004 the amount of 31 196 euro and
on 28.01.2005 the amount of 49,000 euros, account
no. 998304300710 open records ING BANK NV
Amsterdam - Bucharest Branch, Branch Bucharest,
Cristian
Chivu
belonging
Eugene
(CNP
1801026115184, residing in Holland, Amstel,
KEMPHAAN 20 in Bucharest 1, G-ral Stefan Burileanu
13) justification " other transf. non-residents money
made
through
the
system. bank
"/"
other
servers.commercial, professional, technical, etc. (Nes)
- SV commission 2004.07.002 and 2004.07.004. "/"
Sponsorship and other current money transfers - SV
2005.01.001
commission.
" authorizing
the
transferring of Luxembourg, from an account at
BANQUE PRIVEE EDMOND DE Rothschild;
-
SPORTS VENTURES SA not listed in the database of the
NTC as being involved in any company in Romania.
With regard to three of the five people receiving transfers
from the company SPORT VENTURES SA, respectively Serban
DENNIS EUGENE MUNTEANU Catalina and CHIVU CRISTIAN of
documents provided by the Romanian Football Federation
revealed the following:
1.
Dennis Serban, as a football player - the client
has contracted representation no. 46 / 01.22.2002
(FRF registered under no. 143 / 04.02.2002) with the
players 'agent Ioan Becali, which stipulated that the
players' agent will receive a commission of 5% of gross
annual base salary of the player.
2.
Catalin Munteanu, as a football player - the client
has contracted representation no. 16 / 07.11.2001
(FRF registered under no. 38 / 12.11.2001) with the
players 'agent Ioan Becali, which stipulated that the
players' agent will receive a commission of 5% of gross
annual base salary of the player.
3.
Cristan Chivu, as a football player - client
representation
contracts
concluded
no. 03
/
07.11.2001 (FRF registered under no. 25 / 12.11.2001),
the player's agent Ioan Becali and no. 186 / 30.01.2006
(FRF registered under no. 1331 / 17.02.2006), the
player's agent Victor Becali, which stipulated that the
players' agent will receive a commission of 5% of gross
annual base salary of the player.
In all four contracts above states that " the administrative
and financial accounting of the players' agent is achieved by SC
BECALI SPORT, located in Floreasca, section 4, 3rd floor, sector
1, Bucharest ".
Dennis Serban hearings football players. Cristian Chivu
Catalin Munteanu and showed that football players do not know
the origin of monies, correspondence with Iulian Filipescu also
football player with the same result. But the common
denominator is the same, or were represented by Ioan Becali
accused and / or Victor Becali.
Analysis accused accounts
In order to identify illegal proceeds obtained from the
eight accused international transfers of football players, on
08.04.2008, in this case it ordered an expert findings,
highlighting the accounts held by the accused, the circuit monies,
links between accounts and monies defendants accused
outsourced.
According to
established as follows:
the
findings
of
30.07.2008,
were
From existing documents in the case file shows that the
eight defendants have bank accounts in Romania as follows:
1. Ioan Becali
a. Banc Post SA - ROL account for pensions
b. Citibank Romania SA - accounts in lei, US dollars
and euro
c. ING Bank - accounts in lei, US dollars and euro
2. Victor Becali
a. ING Bank - accounts in lei, euro, sterling and US
dollars
b. Romanian Commercial Bank SA - accounts in
RON and EUR
c. UniCredit Tiriac Bank - accounts in lei, US
dollars, euros and pounds
d. Romanian Bank for Development - accounts in lei,
US dollars and euro
3. Cristian Borcea
a. Raiffeisen Bank - accounts without operations
b. Romanian Commercial Bank SA - accounts in US
dollars
c. UniCredit Tiriac Bank - accounts in lei, US dollars
and euro
d. Romanian Bank for Development - accounts in
RON and EUR
4. Gheorghe Copos
a. The Romanian Bank SA - accounts in lei and US
dollars
b. ING Bank - accounts in RON, EUR and USD
c. Romanian Commercial Bank SA - accounts in
RON and EUR
d. Romanian Bank for Development - accounts in lei
and US dollars
e. UniCredit Tiriac Bank - accounts in RON and EUR
5. Neţoiu George
a. The Romanian Bank SA - accounts in lei
b. OTP Bank - accounts in lei
c. Banc Post - accounts in lei, US dollars and Swiss
francs
d. ING Bank - accounts in lei, US dollars and euro
e. Romanian Commercial Bank SA - accounts in US
dollars
6. Jean Pădureanu
a. Banca Transilvania SA - accounts in lei
b. ING Bank - accounts in lei and US dollars
c. Romanian Commercial Bank SA - accounts in US
dollars
d. Romanian Bank for Development - accounts in lei
7. Gheorghe Popescu
a. Garanti Bank - accounts without operations
b. Romanian Bank for Development - accounts in
USD, RON and EUR
c. ING Bank - accounts in lei, US dollars and euro
d. OTP Bank - accounts in RON and EUR
e. UniCredit Tiriac Bank - accounts in lei and US
dollars
8. Mihai Stoica
a. ABN AMRO Bank - accounts in lei, US dollars and
euro
After centralizing operations account statements on external
transactions and transactions between the eight accused revealed
the following( amounts shown in lei refers to RON-RON, and
centralizing data were not taken into account interest rates,
commissions, setting and cancellation of bank deposits and
transfers between accounts at the same bank):
1. Ioan Becali
1.1. US dollar account opened with Citibank Romania SA
recorded in the period 01.07.2005 - 12.01.2007 the following
collections:
- Ioan Becali - 379.904 USD;
- Refund loan to an individual resident - 90.000 USD.
At the same time the account was debited with the
amount of 86.488 USD accounting for foreign exchange and
the amount of 425.800 USD was withdrawn in cash.
During the period 04.07.2005 - 14.12.2005, euro
account has been credited with the amount of 30,150.39
euros in exchange for an amount of 99,976.08 euros and
bank transfer Ioan Becali with the officer. Was withdrawn
from cash receipts amounting to 129,000 euros.
1.2. By letter no. 1347 / 25.02.2008, ING Bank announced
that John Becali hold accounts in lei, US dollars and euros.
During the period 24.01.2000 - 06.04.2006 ROL account
receipts recorded the following:
- Becali Sport SRL - 2,289,314.90 lei, of which
1,209,314.90 lei lei representing 1,080,000 in
dividends and sale agreement auto ;
- FC Dinamo - 1,114,000 lei representing loan
repayment;
- Victor Becali - 302,000 lei explanation expenditures;
- Nicolae Badea - 230,928 lei explanation loan;
- Exchange - 200,213 lei;
- FC Rapid - 35,000 lei representing food card .
At the same time the account was debited as follows:
- Exchange - 3,477,463.51 lei;
- FC Dinamo - 302,000 lei explanation sale securities
credit agreement ;
- payments to various suppliers - 202,249.79 lei;
cash withdrawals - 158 606 lei;
FC Rapid - 35,000 lei explanation supply card
refund .
Sign in US dollars recorded during 25.01.2000 - 07.04.2006
the following collections:
-
Amount
(USD)
Ordered
ONE OF OUR
1,000,000.00 CUSTOMERS
INTERMARK
37000.00 INTERNATIONAL BV
Union Sportive LECCE
116,500.00 SPA
ONE OF OUR
99975.00 CUSTOMERS
7638.40 EXCHANGE
COMMENTS
GENEVA BANCAIRE
COMPANY CBG
IMAGE RIGHTS MARIUS
SEBASTIAN LUCA
CONSUL transfer GHE
Popescu
GENEVA BANCAIRE
COMPANY CBG
Terim ORD FATIH
100,000.00 Ioan Becali
GENEVA BANCAIRE
COMPANY CBG
99975.00 Ioan Becali
GENEVA BANCAIRE
COMPANY CBG
13300.00 EXCHANGE
80000.00 Ioan Becali
GENEVA BANCAIRE
COMPANY CBG
55972.00 Ioan Becali
OWN FUNDS TRANSFER
199,975.00 Ioan Becali
OWN FUNDS TRANSFER
199,975.00 Ioan Becali
OWN FUNDS TRANSFER
99975.00 Ioan Becali
12100.00 EXCHANGE
30,000.00 BADEA Nicolae
LOAN
During the same period recorded the following account: cash
withdrawals - 2,421,743 USD and currency exchange 162.700
USD .
Account in EUR following receipts during 17.09.2003 01.06.2007:
- Ioan Becali - 709,927.16 euros from its own funds
transfer ;
- Exchange - 879,511 euros.
At the same time the account was debited as follows:
- cash withdrawals - 1,213,865.22 euro ;
- Neţoiu George - 200,000 euros;
- Gheorghe Popescu - 80,000 euros explanation
incidental transfer;
- Cristian Chivu Eugen - 70,000 euros explanation funds
transfer;
- Victor Becali - 19,000 euros explanation incidental
transfer .
From this analysis it is clear sending money solely
between charged.
2. Victor Becali
2.1. By letter no. 1347 / 25.02.2008 ING Bank NV
Amsterdam - Bucharest Branch Victor Becali communicate that
hold accounts in lei, euro, sterling and US dollars.
During the period 04.02.1999 - 30.10.2007 accounts in
domestic receipts were as follows:
- Exchange - 3,062,826.19 lei;
Becali Sport SRL - 2,188,451.98 lei consideration by way
of dividends and cars;
- transfers from other personal accounts - 1,026,820
lei;
- Mariana Mihaela Borcea (Cristian Borcea accused
wife) - 1,000,000 lei explanation loan;
- Dinamo 1948 SA - 593,000 lei explanation loan
repayment;
- Becali & Smith Footbal Management - 540,000 lei
consideration explanation car sale agreement;
- Gheorghe Popescu - 419,000 lei title loan ;
- International Sport Management SRL - 295,965.56 lei by
way of dividends and sale agreement auto consideration;
- Becali Footbal Management - 258,000 lei Tilt dividends;
- Becali Management Consulting SRL - 189,840 lei Tilt
dividends;
- Gheorghe Hagi - 110,550 lei;
- Cash deposits - 97,749.19 lei;
In the same period the accounts were arranged following
payments lei;
- Exchange - 7,968,357.90 lei;
- cash withdrawals - 2,426,868 lei;
- FC Steaua - 686,738.02 lei explanation advance Catalin
Munteanu transfer allowance;
- Dinamo 1948 SA - 493,000 lei explanation loan;
- Ioan Becali - 302,000 lei explanation expenditures;
- Becali Sport SRL - 80,000 lei by way of advance ;
- Becali & Smith Footbal Management - 6,000 lei by way
of capital;
-
Between 07.25.2001 - 31.01.2008 euro account recorded
the following collections:
transfers
from
other
personal
accounts
2,949,326.08 euro ;
- Exchange - Euro 1,637,749.69;
- Quickly
Olga
780,000
euro
contract
no
explanation. 3888 / 13.09.2006;
- Becali Everdhichi (mother accused Victor Becali and
Ioan Becali) - 593 406 euro balance transfer
explanation ;
- Ioan Becali - 399,000 euros with explanations Family
Support, incidental transfer and transfer the account;
- Gheorghe Popescu - 333,000 euros with the
explanation "incidental transfer ";
- Cristian Chivu Eugen - 319.949 EUR explanations
"regalia" and "prestito";
- cash deposits - 214 500 euros;
- Cristian Borcea - 150,000 euros by way of loan;
- Tamas Sebastian - 70,000 euros with the explanation
"virement";
- Urecheatu Oana - 50,000 euro loan with the title of;
- Travel Agency Vavis SRL - 4.935 euro;
- Ioan Viorel Ganea - 1022.58 euros.
In the same period the account in euros were arranged
following payments:
- cash withdrawals - 6,479,729.75 euro;
- Exchange - Euro 395,431.78;
- Gheorghe Popescu - 330,000 euros explanation
incidental transfer ;
- Sunda Peter - 146,500 euros explanation incidental
transfer ;
- card payments - 36,052.42 euros;
- Adrian Mutu - 30,000 euros explanation incidental
transfer;
- Tamsen GMBH Bremen - 22,389 euro;
-
Jet Alliance - 10,400 euro;
Sepsi Ladislaus - 7,500 euro transfer explanation;
Travel Agency Vavis SRL - 4.935 euro;
ATM cash withdrawals - 2598.96 euro;
Foundation International British School of Bucharest 2,550 euros explanation for Becali Alina school fee;
- Tarom - 682.86 euros.
-
On 12.12.2006 sterling account was charged with the
amount of 1,510 GBP exchange rate, and the account was
withdrawn in cash sum of 1,500 GBP.
During the period 02.02.1999 - 18.04.2006 US dollar
accounts recorded the following collections:
- transfers from UBS AG (formerly Union Bank)
Compagnie Bancaire Geneve Switzerland and CBG
totaling US $ 2,423,231, amounts paid to the order of
"one of our clients ";
- transfers from other personal accounts - 1,836,097
USD;
- Ioan Becali - USD 1,463,893, of which 1,349,950 USD
Compagnie Bancaire come from CBG Geneve and the
amount of 113.943 USD was transferred by way of
transfer of personal funds ;
- Exchange - 900,691.55 USD;
- Tierney International Ltd - 653.600 USD fee title, the
tidy sum of ABN AMRO BANK NV Gibraltar Branch ;
- UD Salamanca SAD Estadio Helmántico - 599,945.40
USD explanation payments Star - Munteanu;
- Gheorghe Popescu - 395.468 USD explanation
incidental transfer ;
- cash deposits - 227.300 USD;
- Abbott Laboratories SA - 97.500 USD;
-
Nicolae Marius Constantin - 36.973 USD with the
explanation "trf Privada";
Cernat Daniela - 30.000 USD explanation transfer;
Soave Costin Florin - 13.154 USD title loan;
Kurt Roetlisberger - 2898.06 USD;
ING Life Insurance SA - 2338.22 USD;
Buzica Anne Marie and George Buzica - 720 USD.
At the same time the US dollar account were arranged
following payments:
- cash withdrawals - 7,219,920.25 USD;
- Exchange - USD 1,079,678;
- Toderiţă Catalin Liviu - 250.300 USD explanation
incidental transfer;
- Gheorghe Hagi - 55.000 USD explanation incidental
transfer;
- Jet Alliance - 22.352 USD;
- payment by card - 17,097.55 USD;
- Abbott Laboratories SA - 7.500 USD;
- Foundation International British School of Bucharest 2.550 USD explanation for Becali Alina school fee.
2.2. By letter no. DJ9500i / 24.06.2008 BCR SA submitted
statements for accounts in domestic and Euro only for the period
16.01.2006 - 09.06.2008, although the accounts were opened
prior to 16.01.2006.
On 30.01.2006 ROL account was credited with the amount
of 7180.80 lei exchange, subsequently transferring the amount of
7.280 lei by Zoli Car Import Export SRL explanation
'transmission'. 02.10.2006 On account was credited with the
amount of 53 lei followed by a payment of 49.75 lei to Telemobil.
On 16.01.2006 euro account showed a balance of 11,024.93
euros. 30.01.2006 On account was debited with the amount of
2,000 euros through a foreign exchange lei, and the next
operation took place on 21.06.2006 when it was withdrawn in
cash sum of 8,000 euros. On 03.08.2007 were closed two
warehouses totaling 3031.08 euros on 13.08.2007 and was
withdrawn in cash EUR 3,000.
2.3. By letter no. 173020 / 20.02.2008 UniCredit Tiriac
Bank SA submitted statements of accounts in lei, US dollars,
euros and pounds Lady Bucharest Branch opened accounts that
are in operation during the period 1999-2008.
By the same address sent extracts bank accounts in lei, US
dollars and euro Pipera Branch open.
Sign in lei recorded transactions between 24.05.2005 18.01.2008. Account earnings unrelated to the accused persons
in the file, and on account payments resulted in the following
situation:
- Withdrawal - 394,215 lei;
- Becali Manuela - 127,700 lei explanation transfer;
- Dinamo 1948 SA - 100,000 lei explanation "conf. loan
agreement 15 / 05.07.2005 ";
- Becali Narda - 95.500 lei explanation transfer;
- Currency Exchange - 24,556.68 lei;
- Becali Stela - 32,200 lei explanation transfer.
Account in EUR operations during 05.22.2005 - 30.01.2008
and the following collections:
- Mihai Popescu - 305,000 euro loan explanation;
- Cipu Andrean - 129,750 euro loan repayment explanation;
- 120,000 euros - explanation rent, bank not provide
information officer;
- Cash deposits - 108 500 euros;
- Transfer from another account belonging to Victor Becali 95 925 euros;
- Exchange - 83,914.96 euros.
The amounts in euro received were used as follows:
- Cash withdrawals - 558 855 euros;
- DMG armouring & Trading - 172,000 euros;
- Currency exchange - 30,120 euro;
- Transfer to another account belonging to Victor Becali 20,000 euro;
- Eurojet Romania SA - 16,200 euro;
- Supply card accounts - 8253.50 euro;
- Popa Sevastian - 6,000 euros transfer personal
explanation.
Account transactions in US dollars recorded during
04.01.2005 - 18.04.2007.
Account earnings from the following sources:
- 226.071 USD entitled to collect rent;
- 122 USD cash deposits.
In the same period of account have been arranged following
payments:
- 122.030 USD cash withdrawals;
- 67.232.65 USD exchange rate.
2.4. By letter no. 195 / CM / 28.02.2008 and no. 78 /
28.02.2008 BRD has sent the account statements related to
accounts opened by Victor Becali.
Sign in lei recorded transactions between 07.07.2006 01.02.2008 and the following collections:
- Nicolae Badea - 1,263,280 lei explanation loan;
- Rents and maintenance costs of leased premises 1,110,743.25 lei;
- Exchange - 478.656.17 lei;
- Cash deposits - 6,500 lei.
In the same period of account have been arranged following
payments:
-
Currency Exchange - 1,477,062.50 lei;
Payments to various legal persons - 464,752.39 lei;
Becali Sport - 177,000 lei explanation loan;
Cash withdrawals - 428,000 lei;
Tourist Complex Two Fowls - 85,000 lei in the name
of Neţoiu George .
Sign in US dollars recorded during operations 09.03.2007 08.08.2007 and has receipts from rents amounting to 45.000
USD and currency exchange worth 100.500 USD.
From the account was withdrawn in cash sum of 135,000
USD and EUR 9.830 USD exchange rate was used.
Accounts in euro transactions between 12.06.2006 31.01.2008 and the following collections:
- Victor Becali - 800,000 euro transfer from bank account to
another bank;
- Gheorghe Popescu - 450,000 euro loan repayment
explanation;
- Emil Dragos Savulescu - € 400,000 loan with explanation;
- Exchange - Euro 382,550.53;
- Gheorghe Popescu - 275,000 euro loan explanation;
- Cash deposits - 56 800 euros;
- Rents - 45,500 euros.
During the same period euro account was debited as follows:
- Cash withdrawals - 1,746,660 euros;
- Bucşaru Dumitru - 800,000 euro loan explanation;
- Gheorghe Popescu - € 200,000 loan with explanation;
- Currency Exchange - Euro 135,734.16;
- Cristian Chivu - € 100,000 transfer personal
explanation;
- Hauke Schmidt - 35,000 euros with the explanation
"horse";
Daniel Niculae - 30,000 euros to transfer personal
explanation;
- Bentley Wien - 5894.62 euro;
- Tania Schwarzbachtal Zerkowitz - 2,700 euro with the
explanation "school fee".
-
3. BORCEA CRISTIAN
3.1. By letter no. 793 / 03.03.2008 Raiffeisen Bank SA
announced that Cristian Borcea opened accounts with the bank,
but from the opening of accounts were not conducted banking
operations.
3.2. By letter no. DJ9500i / 27.06.2008 BCR SA announced
that Cristian Borcea Spring Branch has opened an account in US
dollars for which transmitted statement for the period 16.01.2006
- 26.07.2007, although the account was opened prior to
16.01.2006 , when the account shows a balance of $ 187.89
initially. The account has not been mentioned during operations.
3.3. By letter no. 173020 / 20.02.2008 UniCredit Tiriac
Bank SA submitted statements lei and euro accounts opened in
Bucharest Branch.
Sign in lei recorded in the period 18.08.2004 - 30.04.2007
the following collections:
- Transfer from Vasile Nitescu - 980,400 lei;
- Exchange - 681,574.50 lei;
- Cash deposits - 2,400 lei.
Account was debited by the following:
- Exchange - 982,800 lei;
- Transfer to the account opened branch Rosetti 337,390.89 lei.
- Transfer to Crimbo Gas International title loan - 194,850
lei;
- The transfer of title loan Crimbo Gas - 166 500 lei.
Account in EUR operations between 19.08.2004 24.03.2005 and recorded a collection of 240,000 euros in
exchange.
Account was debited with the amount of 50,000 euros and
189,700 euros cash withdrawals by foreign exchange lei.
3.4. By letter no. 195 / CM / 28.02.2008 and no. 78 /
28.02.2008 BRD has sent the account statements for these
accounts Cristian Borcea open.
Account in EUR operations between 29.05.2007 28.06.2007 and has a collection of 1.5 million euros from Dragos
Dobrescu explanation loan. Of the amount so collected was
withdrawn cash amount of 200,000 euros, and the amount of
1,271,343.65 euros was changed lei.
Sign in lei recorded transactions between 06.06.2007 29.06.2007 and has grossed 4,095,730 lei exchange and account
were arranged following payments:
- Tone Corina - 3,256,000 lei explanation transfer shares;
- Tone Daniel - 520,960 lei explanation transfer shares;
- Mihaela Titu Florin - 267,254.40 lei explanation transfer
shares;
- Payment of taxes related to the transfer of shares 50,905.60 lei.
3.5. By letter no. 173020 / 20.02.2008 UniCredit Tiriac
Bank SA submitted statements of accounts in lei, US dollars and
euros for the period 07.05.2002 - 29.08.2006 and for the period
01.09.2006 - 31.01.2008.
3.5.1. During the period 07.30.2002 - 25.08.2006 accounts
in domestic receipts were as follows:
- Mihaela Borcea - 560,000 lei explanation transfer;
- Busca Florian Dumitru - 375,000 lei explanation loan;
- Cohn Vladimir - 1,486,500 lei explanation loan;
- Cash deposits - 281 350 lei;
- Dinamo 1948 SA - 155,000 lei explanation loan
repayment;
- Exchange - 2,030,551.56 lei.
In the same period the accounts were willing lei following
payments:
- Mihaela Borcea - 419,720 lei;
- Alexandru Codrea - 1,230,688.79 lei explained assignment;
- CSFC Dinamo - 150,000 lei explanation purchasing credit
titles;
- Dinamo 1948 SA - 547,062.72 lei explanation loan;
- Cash withdrawals - 1.09 million lei;
- Exchange - 3,351,152.17 lei;
- Dennis Serban Georgian - 2,119,570 lei, of which 709,300
lei lei explanation 1,410,270 loan and loan repayment
explanation;
Between 07.05.2002 - 20.06.2006 US dollar accounts
recorded the following collections:
- cash deposits - 148.500 USD;
- Detaco LLC - 18.000 USD with the explanation
"aktienkauf";
- Ioan Becali - 50.000 USD;
- Transfer to bank officer did not say - 60.000 USD;
- Currency Exchange - 667.881 USD.
In the same period the accounts in US dollars were arranged
following payments:
- power card account - 16.000 USD;
- Constantin Vasile - 165.800 USD explanation agreement
of 16.06.2006;
-
cash withdrawals - 666.485 USD;
Exchange - 88,784.49 USD;
transfers to other accounts belonging to Cristian Borcea
- 26,832.33 USD.
During the period 24.07.2002 - 29.08.2006 euro accounts
showed the following collections:
- Transfers from other accounts - 260,000 euros;
- Mihaela Borcea - EUR 40,000;
- Busca Florian Dumitru - 80,000 euros explanation
preliminary sales advance purchase;
- David Alexander - 318,362 euros explanation preliminary
contract;
- Cash deposits - 97,000 euro;
- Ioan Becali - € 200,000;
- Maria Maria - 318,362 euros explanation preliminary
contract;
- Săvulescu Emil - 55,000 euro loan explanation;
- Exchange - 555,303.47 euros.
In the same period the euro accounts were arranged
following payments:
- transfers to other accounts - 260,000 euros;
- Busca Florian Dumitru - 80,000 euros explanation
refund advance;
- Busca Florin - € 150,000 loan with explanation;
- Giosue Castellano - 60,000 euro loan repayment
explanation;
- Corbu Maricel - € 200,000 advance explanation land;
- Dinamo 1948 SA - 85,000 euro loan explanation;
- Cash withdrawals - 371 500 euros;
- Currency Exchange - 457,822.89 euros.
3.5.2. The accounts in lei recorded transactions between
01.09.2006 - 31.01.2008 and the following collections:
- Cash deposits - 590,000 lei explanation land sale;
- Dinamo 1948 SA - 200,000 lei explanation loan
repayment;
- Exchange valutar- 16,367,005 lei;
- Walter Florian - 500,000 lei explanation refund loan.
In the same period the accounts were willing lei following
payments:
- Mihaela Mariana Borcea - 50,000 lei;
- Cohn Vladimir - 126,400 lei explanation assignment;
- Tourist Complex Two Fowls - 50,000 lei explanation
capital contribution;
- International Tourist Complex - 45,000 lei explanation
capital contribution;
- Dinamo 1948 SA - 5,075,400 lei, of which 1,000,000 lei
lei explanation 4,075,400 capital and loan explanation;
- Cash withdrawals - 1,802,370 lei;
- Currency Exchange - 1,421,791.50 lei;
- Dennis Serban Georgian - 2,276,500 lei explanation
loan;
- Dennis Serban Georgian - 468,636 lei explanation loan
repayment;
US dollar accounts recorded during operations 01.09.2006 24.12.2007 and the following collections:
- transfers for which the bank did not specify officer 265.000 USD;
- cash deposit - 405.000 USD;
- Gusto Inc - 108,979.56 USD.
At the same time the account was debited as follows:
- Andreasson Catalin and Liliana - 20.000 USD
explanation transfer;
transfers for which the bank did not specify the
beneficiary - 495.000 USD;
- Gusto Inc Florida - 120.000 USD explanation capital
increase;
- Cash withdrawal - 100.000 USD;
-
Accounts in euro transactions between 01.09.2006 11.12.2007 and the following collections:
- transfers for which the bank did not specify officer 1,732,350 euros;
- Capatana Marian Jean - 762.350 Euros explanation
preliminary contract;
- David Alexander - € 2,500,000 loan explanation;
- Cash deposits - € 150,000;
- Detaco LLC Louisville - 400,000 euros, of which 360,000
euros explanation sell shares;
- Martac Victor Dorel - 421.750 EUR 2.41 ha explanation
Neptune field;
- Rizescu Constantin - 1,190,000 euros loan explanation;
- Savulescu Emil - 400,000 euros, of which EUR 100,000
and EUR 300,000 loan explanation explanation "price
conv damage";
- Dennis Serban Georgian - 107,000 euros explanation
incidental transfer.
4. GEORGE COPOS
4.1. The Romanian Bank SA has opened accounts in lei and
US dollars, these accounts are used only on 23.12.2003.
Sign in dollars was charged with the amount of 18.380 USD,
amount was changed to 59,692.72 lei, of which 59,690 lei were
turn with the explanation "loan" (the bank did not specify who the
beneficial amount).
4.2. By letter no. 1347 / 25.02.2008 ING Bank NV
Amsterdam - Bucharest Branch communicates that the abovementioned accounts in RON, EUR and USD.
Between 01.05.1999 - 22.02.2008 accounts in domestic
receipts were as follows:
- Exchange - 9,875,458.96 lei;
- FC Rapid - 2,192,800 lei (RON without explanation
971,100; 665,700 lei explanation "diff. share transport";
556,000 lei explanation redemption);
- cash deposit - 1,499,544.79 lei;
In the same period the accounts in lei recorded the following
payments:
- Exchange - 8,765,923.91 lei;
- Cash withdrawal at the counter - 3,944,228 lei;
- FC Rapid - 2,798,545 lei representing fees and lending;
- ATM cash withdrawal - 13 830 lei;
During the period 25.06.2002 - 14.01.2008 euro account
has been credited with the following collections:
- Exchange - Euro 2,854,816.40;
- cash deposit - 103,000 euros;
- Copos Gheorghe - 50438.11 Euro - transfer funds;
- refunds of taxes - 723.97 euros.
In the same period of account have been arranged following
payments:
- Withdrawal - 1,546,326.35 euro;
- Exchange - Euro 1,091,566.71;
- Credit card - 41,659.91 euro;
- Doicescu Raul Alex Lucian - 36,072 euros explanation
incidental transfer;
- Copos Alexandra - 5,000 euros;
- Universitäts Klinikum Germany - 4056.22 euro;
-
Ana Imep SA - 3055.25 EUR Food explanation card;
Royal House SARL Hatchuel - 1605.37 euro;
ATM cash withdrawal - 1,400 euros;
Bezirksggericht Zurich - 986.93 euros;
Renate Reinhardt, Die Waesche - 744.10 euros.
Between 01.05.1999 - 21.09.2006 account in US dollars
recorded the following collections:
- Exchange - 4,015,009.65 USD;
- cash deposit - 1,039,813.30 USD;
- Copos Gheorghe - 854,757.74 USD - Food accounts with
other banks;
- Marian Mihai - 783.400 USD representing consideration
sale agreement no. 2872 / 12.12.2002;
- Mircea Lucescu Elena - 500.000 USD explanation
incidental transfer;
- one customer - 105.000 USD, the amount being charged
to the bank Handelsfinanz CCF Bank on 09.13.2000;
- Pădureanu Jean - USD 75,000 explanation incidental
transfer, the amount being received on 29.08.2000;
- Marcel Cobuz - 52.000 USD explanation redemption;
- Roza Gilio Giuseppe - 6.400 USD explanation transfer.
In the same period of account have been arranged following
payments:
- Exchange - 3,705,055.34 USD;
- withdrawal - 2,711,343.58 USD;
- Copos Gheorghe - 976.075 USD, transfer to the account
at another bank;
- Claverbrook Properties Zurich - 440.000 USD with the
explanation "loan payment";
- Alexander Lincariu - 269.005 USD explanation land;
- George Lincaru - 269.005 USD explanation land;
ARCOMMAT Treuhandanstald Liechtenstein - 33,178.81
USD with the explanation "stocks Switel Corporation";
- Anca Alexandru - 8.250 USD account with food
explanation;
- Tudosiu Bogdan - 525 USD.
-
4.3. By letter no. DJ9500i / 27.06.2008 BCR SA announced
that George Copos has opened accounts in RON and EUR.
RON BCR account statement sent for the period 22.05.2006
- 26.07.2007, during which there were no transactions on the
account.
For euro account was submitted statement for the period
19.12.2005 - 26.07.2007, although the account was opened prior
to 19.12.2005.In the mentioned period Gheorghe Copos has not
carried out operations.
4.4. By letter no. 195 / CM / 28.02.2008 and no. 78 /
28.02.2008 BRD has sent the account statements related to
accounts opened by George Copos.
Sign in recorded revenue of 1,390,000 lei lei and 1,154,310
lei cash deposits for the bank did not specify who the originator.
In ROL payments were arranged as follows:
- General Nic Import Export SRL - 3.24 million lei
explanation assignment;
- Ilie Nastase - 142,000 lei explanation loan;
- Transfers for which the bank did not specify who the
beneficial - 1,565,126.28 lei.
US dollar account was credited with the amount of USD
50,000 and debited with the amount of 50.027 USD, the bank not
provide any details about the originator and beneficiary.
4.4. By letter no. 173020 / 20.02.2008 UniCredit Tiriac
Bank SA submitted statements of accounts in lei and euro
Aviation Branch opened in Bucharest, these operations recorded
in the period 10.09.2004 - 28.03.2005.
On 10.09.2004 was filed in the amount of 132,000 lei cash
dividends explanation. Of this amount was changed to euro
amount of 131,840 lei and 142 lei amount of cash was withdrawn
on 28.03.2005.
On 10.09.2004 euro account has been credited with the
amount of 32,000 euros in exchange, on 14.09.2004 and was
credited with the amount of 18,000 euros in cash. Account was
debited with the amount of EUR 50,438.11, which amount was
transferred to the euro account open at ING Bank Gheorghe
Copos.
5. GEORGE Netoiu
5.1. The
Romanian
Bank
SA
has
logged
RO10BRMA0720072215100000, account opened on 06.08.2003.
During the period 06.08.2003 - 31.10.2003 account was
credited with the amount of 701,500 lei (RON 501,900 from
Venus Holiday 2000 and for the amount of 199.600 lei
representing "loan repayment" bank officer did not specify).
The amounts shown above were used as follows:
- 199,600 lei were transferred to the John Mariana Lucka;
- 200,000 lei were turn with the explanation "credit
society";
- 210,900 lei were withdrawn in cash;
- 90,027.39 lei were transferred to the account of another
Neţoiu George.
5.2. The
OTP
Bank
Romania
SA
has
logged
RO57OTPV150000024189RO01, account which was used only on
10/03/2001.
Your account has been fueled by OP no. 467 in the amount
of 15,000 lei and OP no. 470 in the amount of 20,000 lei, both
from FC Universitatea SA. The amounts collected were transferred
to Codoban Tatar Ionel explanation "consideration Convention".
5.3. By letter no. 52.9 / C / 1203 / 27.02.2008, Banc Post
SA announced that Neţoiu George has opened accounts in lei, US
dollars and Swiss francs.
During the period 05.04.2002 - 08.02.2008, card account in
US dollars has been credited by feeding amount of 3.265 USD,
and was charged with the amount of 3128.23 USD by payments
made in Turkey, Norway, Russia and Switzerland.
During the period 31.01.2002 - 16.10.2004, the current
account in US dollars has been credited with the amount of
66.975 USD, pay as ordered by Shavlov Solomon in China on
31.01.2002. Your account has been credited with the amount of
65.000 USD and 3.365 USD cash withdrawals that have been
transferred to the card accounts.
During the period 16.03.2004 - 25.07.2007, the current
account in Swiss francs was credited with the amount of 289.450
CHF coming from foreign exchange. Account was debited with the
amount of CHF 257,076.62 follows:
- CHF 63,627.70 was transferred to the "Institut Montana"
Switzerland (payments are school fees for Neţoiu Alexandru
Georgescu and Ada);
- CHF 157,508.27 was transferred to banks in Switzerland;
- CHF 35,940.65 was transferred by transfer, but the bank
did not specify the recipient.
During the period 16.01.2001 - 01.02.2008, lei current
account was credited as follows:
Ordered
Amount (USD)
VINCON DISTRIBUTION SRL refund loan
5,800,470.00
CASH DEPOSIT
2,984,955.00
ADAROM SRL
750,784.90
MEDA PROD 98 SRL - refund
loan
580,000.00
FC Dinamo - refund loan
544,130.00
VENUS HOLIDAY 2000 SA loan repayment
484,200.00
FC Politehnica Iaşi SA transfer agreement
50,000.00
Proceeds BP 712
40,000.00
AS ROCAR - refund loan
30,000.00
COMAT COMSERV SRL refund loan
20,000.00
Grand total
11,284,539.90
In the same period of account have been arranged following
payments:
BENEFICIARY
Amount (USD)
Withdrawal
6,480,533.50
BP700 customer payments
1,501,667.60
Dinamo 1948 SA - loan
1,111,500.00
EXCHANGE
665,844.89
VINCON DISTRIBUTION SRL - loan
618,160.00
FC Dinamo - loan
302,000.00
ADAROM SRL
291,534.90
MEDA PROD 98 SRL - loan
113,000.00
DANCIU Ciprian - loan
58000.00
FOUNDATION Procivic sponsorship
40,000.00
SANDULESCU GEORGE - transfer
shares
COMAT COMSERV SRL - loan
UNIVERSITY CLUB FOOTBALL loan
Grand total
30270.00
30,000.00
12000.00
11,254,510.89
5.4. By letter no. 1347 / 25.02.2008, ING Bank announced
that Neţoiu George has opened accounts in lei, US dollars and
euros.
During the period 07.07.2005 - 19.12.2007, accounts in
domestic receipts were as follows:
- Exchange - 1,949,436.17 lei;
- Dinamo 1948 SA - 1,572,238 lei (RON 1,241,738
explanation
redemption,
assignment
agreement
explanation 302,000 lei and 28,500 lei debt securities to
raise capital repayment explanation);
- cash deposit - 470,000 lei;
- Nicolae Badea - 90,400 lei share transfer agreement with
the explanation;
- Cristian Borcea - 90 300 903 lei explanation assignment
Dinamo 1948 SA shares;
- Busca Florian - 90 300 903 lei explanation assignment
Dinamo 1948 SA shares;
- Cohn Vladimir - 90 300 903 lei explanation assignment
Dinamo 1948 SA shares;
- Săvulescu Emil Dragos - 90 300 903 lei explanation
assignment Dinamo 1948 SA shares;
- Vasile Turcu - 90 030 lei share transfer agreement with
the explanation;
In the same period the accounts were debited lei as follows:
- Exchange - 2,767,569.32 lei;
- withdrawal - 1,142,150 lei;
During the period 25.07.2002 - 07.02.2008 account in US
dollars recorded the following collections:
- Exchange - 430.010 USD;
- cash deposit - 305.000 USD, of which 150.000 USD has
been deposited on 25.07.2002 with the explanation
"selling football players);
Sorin cartridge - 197,003.30 USD loan explanation;
Silvia cartridge - 179,053.53 USD Loan explanation;
Ciprian Danciu - 42.984 USD explanation redemption;
Ionut Savu - 40.000 USD loan repayment apartment
21.11.2005 explanation;
- Dan Alexa - 10.000 USD explanation incidental
transfer .
In the same period, the account was debited in US dollars as
follows:
- withdrawal - 620.660 USD;
- Exchange - 349,207.33 USD;
- Gheorghe Popescu - 179.000 USD loan explanation;
- Cosmin Bărcăuan - 39.000 USD explanation transfer;
- Ecole Hoteliere Lausanne - 14,746.48 USD fee for Neţoiu
Alexander explanation.
-
During the period 10.08.2004 - 18.02.2008, euro account
recorded the following collections:
- George Becali - EUR 1,800,000 loan explanation;
- Exchange - EUR 725,725.18;
- cash deposits - EUR 725,585.31;
- Cristian Borcea - 380.000 EUR sale agreement with the
explanation of 19.04.2007;
- Gheorghe Popescu - 278.894 EUR explanation loan
repayment;
- Florin Nicolae Ciurea - 250.000 EUR explained
incidental transfer and loan repayment;
- Ioan Becali - 200.000 EUR loan explanation ;
- Dan Alexa - 147.000 EUR explanation loan
repayment ;
- Viorel Ion Popescu - 70.000 EUR explanation convention
of 21.12.2006;
- Cosac Lidia - 57.000 EUR loan explanation;
Frasineanu Cornel
- 20.000
EUR explanation
reimbursement.
During the same period euro account was debited as follows:
- cash withdrawals - EUR 1,746,613.35;
- Exchange - 557.330 EUR;
- Carciog Michael George - 300.000 EUR explanation land
sale contracts;
- Florin Nicolae Ciurea - 250.000 EUR loan explanation;
- Meresciu Gloria Gabriela - 208.000 EUR with no
explanation sale agreement. 1887 / 02.05.2007;
- Muset Constantin - 202.500 EUR explanation sale
contracts;
- Silvia cartridge - EUR 148,148.20 loan repayment
explanation;
- Itu Dumitru - 130.000 EUR explanation sale agreement;
- Snake Amelia Elena - 127.000 EUR with no explanation
sale agreement. 1887 / 02.05.2007;
- Dan Alexa - 115.230 EUR loan explanation ;
- Băltăreţu Emilia - 112.000 EUR with no explanation sale
agreement. 1887 / 02.05.2007;
- Fuldeak Mariana - 50.000 EUR with no explanation sale
agreement. 2883 / 24.11.2006;
- Gheorghe Popescu - 40.000 EUR explanation
incidental transfer ;
- card payment - EUR 7754.70.
-
5.5. By letter no. DJ9500i / 27.06.2008 BCR SA announced
that George Neţoiu department has opened an account in US
dollars cards which sent the statement for the period 05.13.2007
- 26.07.2007, although the account was opened prior to
13.05.2007 , when the account shows a balance of 7891.92 USD
originally. The account has not been mentioned during
operations.
6. PĂDUREANU JEAN
6.1. The Banca Transilvania SA has opened an account in
lei have been made up and liquidation operations deposits,
followed by release cash. It was found that transactions relate to
other accused in the case and there is no external transactions.
6.2. By letter CM / RT / 4241 / 05.06.2008, ING Bank said
that of said holding accounts in lei and US dollars.
Sign in lei recorded during 24-27.12.1999 operations only
when cash was deposited in the amount of 18,472.25 lei, an
amount that was later converted into US dollars.
During the period 24.12.1999 - 27.06.2001 US dollar
account recorded the following collections:
- Altromark Trading LTD British Virgin Islands - 176.960
USD, the orderly transfer of FIBI Bank Schweiz AG;
- on 08.24.2000 was received amount of 149.975 USD,
transfer is ordered by one of Union Bancaire Privee bank
customers (one of our clients);
- Intermark International BV - 105.000 USD, with the
explanation " investment Sanmartean football player
Julian L., FC Gloria Bistrita "
AC Pistoiese SPA - 49.950 USD, with explanations " in
conto assign a tit temporaneo sports perst Cristian Dorin
Tudor "and" Saldo cessione titolo temporaneo prestazione
Tudor Cristian Dorin ";
- exchange of lei - 10.000 USD.
At the same time the account was withdrawn cash amount
of 416.020 USD and 75,000 USD was transferred to George
Copos explanation "incidental transfer".
6.3. By letter no. DJ9500i / 27.06.2008 BCR SA announced
that Jean Pădureanu Lipscani Branch has opened a US dollar
account which sent the statement for the period 28.11.2005 -
26.07.2007, although the account was opened prior to
28.11.2005 , when the account shows a balance of $ 52.06
initially. The account has not been mentioned during operations.
6.4. By letter no. 195 / CM / 28.02.2008 and no. 78 /
28.02.2008 BRD has sent the account statements related to the
account opened in lei Pădureanu Jean.
The account was registered transactions not related to the
other defendants in the case and there is no external
transactions.
7. Popescu Gheorghe
7.1. By letter no. 120 / 18.02.2008 Garanti Bank
International NV Branch Romania Gheorghe Popescu announced
that opened accounts with the bank, but from the opening of
accounts were not conducted banking operations.
7.2. By letter no. 195 / CM / 28.02.2008 and no. 78 /
28.02.2008 BRD has sent the account statements related to
accounts opened by Gheorghe Popescu.
Accounts in US dollars receipts were recorded as follows:
- Transfers from accounts with banks Gheorghe Popescu in
Switzerland - 300.000 USD;
- Cash deposits - 33.500 USD;
- Exchange - 54,865.50 USD;
- Amounts transferred to the bank officer said no - 42.600
USD.
US dollar account was debited as follows:
- Cash withdrawals - 302.800 USD;
- Exchange - 82,812.48 USD;
- Vasile Constantin - 39.000 USD with the explanation
"boat";
- Bestplayers SA Curacao - 10.000 USD;
- Gioli Catalin - 3.100 USD explanation "goods".
7.3. By letter no. 1347 / 25.02.2008 ING Bank Gheorghe
Popescu announced that it has opened accounts in lei, US dollars
and euros.
During the period 17.04.2002 - 15.11.2007 accounts in
domestic receipts were as follows:
- Exchange - 4,691,990.71 lei;
- Cash deposits - 3,641,008.93 lei;
- Becali Sport SRL - 764,211.19 lei by way of dividends;
- Becali & Smith Football Management Consulting - 72,000
lei explanation agreement;
In the same period, accounts lei recorded the following
payments:
- Exchange - 2,053,936.98 lei;
- Income tax for the year 2005-1330000 lei;
- cash withdrawals - 1,313,711.50 lei;
- transfers to accounts opened at BRD - 996,930 lei;
- Romanian Football Federation - 3.070 lei explanation
charges;
Between 03.08.2002 - 28.03.2007, accounts in US dollars
recorded the following collections:
- Gheorghe Popescu - 4,450,443 USD to supply
explanations account and personal funds;
- Transfers from bank accounts Compagnie Bancaire
Geneve to - 659.725 USD explanations personal funds,
transfer monthly, monthly expenses and account
transfer;
- cash deposits - 436.700 USD;
- Exchange - 368,434.53 USD;
- Gheorghe Hagi - 320.000 USD explanation transfer;
- Neţoiu Gheorghe - 179.000 USD loan explanation ;
Transfer from HSBC Guyerzeller Bank AG Zurich 124.975 USD explanation agreement 2002/2003;
- Ion Sorin Lungu - 99.782 USD explanation transfer;
- Allinz Tiriac SA - 1.983 USD explanation refund return
policy.
In the same period, the US dollar conturikle recorded the
following payments:
- cash withdrawals - 4,773,294.78 USD;
- Exchange - 1,013,606.90 USD;
- Victor Becali - 395.468 USD explanation incidental
transfer ;
- Transfers to personal accounts with banks in Spain
(Ibiza, Palma de Mallorca) - 185.974 USD;
- Gheorghe Hagi - 60.000 USD explanation incidental
transfer;
- Albirex venture LTD Suisse - 50.000 USD explanation
loan repayment;
- BB Enterprises SRL - 27.719 USD with the explanation
"mortgage contract";
- Darius Handrea Onut - 27.500 USD explanation
incidental transfer;
- Raul Matias Cuadrado - 25.475 USD explanations
transport costs, and credit transfer;
- CH Automotive Operations Overseas LTD - 21,135.12
USD;
- Constantin Vasile - 8.000 USD explanation "import
goods";
- Proyecto Horwath Baleares - 4.000 USD;
- Greco Virginia - 2.950 USD;
- Gioli Catalin - 1.000 USD explanation transfer funds.
-
Between 07.05.2002 - 18.09.2007 euro accounts showed the
following collections:
-
-
Construcciones Edisan - 2,000,000 euros with the
explanation "real estate";
transfer from other personal accounts - 1,040,384.78
Euros explanations personal funds transfer;
Mensaca 1900 Sevilla - 885.660 Euros explanations
"solar precio, y impuestos geese", "compra of Suelo" and
construction costs;
cash deposits - 535 930 euros;
Exchange - Euro 505,088.92;
George Vlahbei - 452,355 euros explanation incidental
transfer;
Victor Becali - 330,000 euros explanation incidental
transfer;
Florin Bratu - 314.580 EUR 2165/2005 explanation
preliminary contract ;
Ioan Becali - 230,000 euros explained incidental and
credit transfer ;
Vincenzo Morabito - 190,000 euros with the explanation
"flat selling";
Nerva Traian Bucharest - 94 850 euros;
Andrei Calin Huidu - 74,000 euro installment agreement
with explanations sale 2174 / 11.08.2005;
Cristian Chivu Eugen - 70,000 euros explanation
incidental transfer ;
ST Contract Spelers Fonds - 47,178.18 euros;
Romspan Invest SRL - 43,000 euro;
Neţoiu Gheorghe - 40,000 euros explanation
incidental transfer ;
Ianis Alin Zicu - 30,000 euros explanations incidental
and credit transfer;
Albirex venture Ltd - 29,956.80 euro loan repayment
explanation;
Attinger Ladenbau - 10,000 euro;
-
Mateescu Costinel - € 10,000 loan explanation;
Mohamed Ali Ahmed - 9280 euro;
Alois Ortner - 3372 euro;
Stade Rennais FC Saos - 482.10 euros.
Between 07.05.2002 - 18.09.2007 euro accounts showed the
following payments:
- cash withdrawal - 2,260,995.30 euro;
- Vlahbei Dima - 2,201,000 euros explanation incidental
transfer;
- Exchange - 765.286 Euros
- transfers to personal accounts BRD - 733,000 euros;
- Neacsu Adina Mercedes - 370,000 euros explanation sale
preliminary contract;
- Victor Becali - 333,000 euros explanation incidental
transfer ;
- Gheorghe Hagi - 70,000 euros explanation incidental
transfer;
- transfers to personal accounts in Ibiza - 27,500 euro ;
- Ianis Alin Zicu - 25,000 euros explanation incidental
transfer;
- Autohaus Ortner - 24,500 euro;
- Disenos Interior Design SRL - company credit
explanation 22.300 euro;
- Transfers to personal accounts in Palma de Mallorca 20,900 euro;
- BB Enterprises Palma de Mallorca - 18,200 euro;
- transfers to personal accounts in Spain - 17,900 euros;
- Association of Children High Level - € 10,000
sponsorship explanation charity dinner;
- Raul Matias Cuadrado - 8,000 euro loan explanation;
- Las Terrazas owners often Comunidad - 7,550 euros;
- Las Terrazas de Mallorca - 4,500 euros;
-
food card - 3,000 euro
Yebane Espanola SA - 2247.08 euro;
Engelbert E Stieger AG Switzerland - 2245.32 euro;
cash withdrawals at ATMs - 2201.85 euro;
POS Ion Sorin Lungu - 2105.34 euro;
Andrea Pretti - 1,500 euros;
Ocibar SA Palma de Mallorca - 1,000 euros;
Gioli Catalin - 648.86 euros.
7.4. By letter no. 12163 / 09.06.2008 OTP Bank Romania
SA Gheorghe Popescu announced that it has opened accounts in
domestic and euro transactions recorded in the period
04.06.2007 - 08.06.2007.
Euro account has been credited with the amount of EUR
1,000,000 from Pietro Chiodi, the amount being transferred by
way of loan under a contract signed on 04.06.2007.
The amount thus collected was changed to 3.277 million lei
lei yield which were subsequently transferred to the company GP
Holding Invest SRL title loan under contract no. 39 / 07.06.2007.
7.5. By letter no. 173020 / 20.02.2008 UniCredit Tiriac
Bank account statements sent to Bucharest Branch open account
transactions recorded only on 11/06/1999.
Your account has been credited with the amount of 55.000
USD from collecting a check and same day cash was withdrawn
amount of 54.525 USD.
Sign in lei opened at Piper Branch operations recorded in
the period 29.03.2007 - 30.03.2007.
Your account has been credited with the amount of 420,000
lei from Limona Alberto, the amount being transferred by way of
loan.
On 30.03.2007 was paid the sum of 419,000 lei by Victor
Becali explanation loan.
8. Mihai Stoica
By letter no. 7603 / 12.03.2008 ABN AMRO BANK Mihai
Stoica announced that it has opened current accounts in lei, US
dollars and euro accounts were opened in 2005.
8 .1. The analysis euro account for the period 04.02.2005 26.02.2008 revealed that the account was fueled by cash deposits
amounting to 14,900 euro exchange rate for the amount of 2,000
euros.
Regarding the use show the following amounts: 1572.26
euro cash withdrawn from various ATMs in the country and
abroad, 1,000 euros were changed in RON and EUR 14,156.85
was used for various payment by card in the country and abroad.
8 .2. Sign in US dollars only recorded a cash deposit of $
100, payments are not registered account.
8 .3. In the analyzed period the account was credited with
3,100 lei lei lei 5,000 exchange and cash deposits.
Account was debited with 700 lei ATM cash withdrawals and
card payments through 4339.45 lei.
Accounts and operations within them were shown in
detail, in order to see the overwhelming weight of financial
transactions between the accused and / or entities they
represent.
Legal characterization of the facts accused
I.
GEORGE COPOS
1. The act of the accused Copos Gheorghe , described
in section 1 of the status quo and committed
in January 1999, consisting of presenting false as true
of the fact that the amount due Rapid Bucharest after
the transfer ui ui football player Cristian Dulca is
of 120.000 USD , the amount actually being 600.000
USD , the difference 480.000 USD constitutes harm
done to the club and also unjust material benefit for
himself, misleading maneuver accompanied by
fraudulent means represented by a false contract and f
apt same accused, which in September of 2003 , the
transfer Florin Bratu Player, Quick misled the club,
whose president was presenting false fact of perceiving
the amount of 100.000 USD in value transfer
allowance, it really is of USD 2,750,000 , the
difference 2,650,000 USD meaning damage to the club
and unjust material benefit accordingly meets sc
elements of the offense of cheating, prev. the art. 215
al.1,2 and 5 of the Criminal Code. , with apps. art. 41
para. 2 of the Criminal Code ..
2. Gheorghe Copos deed accused of hiding, in 1999, in
the manner described in the status quo, represented
the true source taxable Player Transfer fee Cristian
Dulca, causing damage to the state budget of
639,048,000 ROL and act the same accused, who, in
2003, transfer Florin Bratu Player, concealed taxable
source of the difference of the actual amount of the
transfer, which caused damage to the state budget of
22,260,975,000 ROL sc meets the elements of the
offense of tax evasion tax prev. the art. 12 of Law
87/1994, to apply. art. 13 of the Criminal Code. (Now
Art. 9 letter of Law 241/2005) and to apply. art. 41
para. 2 of the Criminal Code ..
Given the repeated withholding tax evasion, if the accused
George Copos and running of the period from the date of
exhaustion, the offense of tax evasion for the transfer of
Cristian Dulca is not prescribed.
- to apply. art. 33 lit. of the Criminal Code ..
It will make the application of art. 41 al.2 Criminal Code .,
works with the same content, same offender; the time, although
large, not defeat the idea of criminal resolution single operation is
identical, and the purpose perfectly identical for both offenses of
deception.
Also in 2003 the deed was committed venture with
Gheorghe Popescu and Becali accused John, for which it retains
repeated offense.
It will cease prosecution for the offense has prev. the
art. 290 of the Criminal Code., As occurred limitation, including
special prescription, prev. the art. 124 of the Criminal Code ..
II.
Mihai Stoica
1.
Mihai Stoica accused act, committed in the
month of March 1999 , to mislead club Otelul
Galati, showing the amount of transfer Arhire Player
Julian unreal figure of 150.000 USD in reality being
of 700.000 USD , damages society with the sum of
550.000 USD correlation using the same material
apt accused unjustly and f respectively Mihai
Stoica, who, in February 2001, Cristian Borcea and
with the accused Becali John contributed
implementing
acts,
consisting
of
alienation
"federative rights" player Florin Cernat, by type SRL
firm in the Netherlands, to mislead the Dinamo
Bucharest, causing injury 500.000 USD , sc meets
the elements of the offense of cheating, prev. the
art. 215. 1, 2 and 5 of the Criminal Code. , with
apps. art. 41 para. 2 of the Criminal Code .;
2.
Mihai
Stoica
accused's
act,
which,
in 1999 , when the player's transfer Arhire Julian, a
hidden source taxable income the difference
of 550.000 USD due club, damaging the state budget
by the amount of 319.359 RON , meets ELEMENTS
of crime tax evasion, prev. the art. 12 of Law
-
87/1994
(now Art.
9 letter of
the law
241/2005). With apps. art. 13 of the Criminal Code
..
3.
Mihai Stoica accused act, committed in June
1999 , to perform the signature, cash payments and
cash sums, transfer Florin Cernat player from a
Dutch company type SRL, knowing that the money
come from cheating, constitutive elements the
offense of money laundering, prev. the art. 23 lit. of
Law 21/1999, to apply. Article 13 of the Criminal
Code. (now Art. 23 of Law 656/2002 letter).
4.
Mihai Stoica act of the accused, who,
during the year 1999 , the maneuvers described,
caused by acts of execution, acquisition amounts
recycled by Victor Becali accused, constitutive
elements of the offense of money laundering,
prev. the art. 23 lit. c of Law 21/1999, to
apply. Article 13 of the Criminal Code. (now Art. 23
c of Law 656/2002). .
the application of art. 33 lit. of the Criminal Code ..
We specify that the deception committed by the accused
Mihai Stoica the transfer of Florin Cernat was, in substance, one
character committed financial system, as shown in the facts in
detail. Sending money to a company in the Netherlands, without
any connection with sport, was committed by the bank, followed
by concealing script reference amount.
III.
CRISTIAN BORCEA
1.
Cristian Borcea accused Acts committed
during the period June 1999 - July 2005 , to
mislead the Board of Directors of the Club Dinamo
Bucureşti (s ub various organizational forms and
names) by presenting false maneuvers consisting of
transfer payments, character successful transfer,
the amount of damages so the company in
May. .690 924 USD , together with the accused
Becali John, Victor Becali, Mihai Stoica and Neţoiu
George, in order to obtain unfair advantage, sc
meets the elements of the offense of cheating,
prev. the art. 215. 1, 2 and 5 of the Criminal Code.,
With apps. art. 41. 2 of the Criminal Code ..
2.
Acts same accused committed the same
period, consisting of hiding, repeatedly represented
the true source taxable amount of transfer, which
has caused injury Exchequer £ 1,180,216 , sc meets
the elements of the offense prev. the art. 12 of Law
87/1994
(now Art.
9 letter of
the law
241/2005). With apps. art. 41 para. 2 of the
Criminal Code. and art. 13 of the Criminal Code ..
3.
Cristian Borcea accused Acts committed in the
period
1999-2005 and
consisting
bad
sign "memorandumuril or" u concealed by which
they obtained sum allowance is entitled to
transfer meets sc elements of the offense of money
laundering, prev. the art. 23 letters of Law
656/2002, to apply. art. 41 para. 2 of the Criminal
Code ..
4.
Cristian
Borcea
accused
facts,
which,
during 1999 -2005 , the maneuvers described,
caused by acts of execution, acquisition amounts
recycled by Ioan Becali accused and Victor
Becali, sc meets the elements of the offense of
money laundering, prev.the art. 23 lit. c of Law
656/2002, to apply. art. 41 para. 2 of the Criminal
Code ..
He kept in mind while succession criminal law, criminal
extending the period during the years 1999-2005, conf. Art. 13 of
the Criminal Code ..
However, according to the literature and jurisprudence, if
such a sequence, apply prev. art. 41. 2 Criminal Code., Last
physical act that captures the depletion offense attracting new
law enforcement.
5.
Cristian Borcea accused act, committed in
1999 to associate with Ioan Becali accused and
Victor Becali, in order to deceive Dinamo and
recycle
amounts
of
money
thus
obtained, constitutive elements of the offense of
association to commit crime prev. the art. 323 para
1 and 2 of the Criminal Code ..
6.
It will have de-Cristian Borcea accused the
prosecution of the offense prescribed terms. the
art. 7 of Law 39/2003 on combating organized
crime, whereas the facts entered under the rule of
art. 323 of the Criminal Code. and have remained
after the entry into force of Law 39 of 2003, the
group already established.
7.
It will order the cessation of prosecution
against the accused Cristian Borcea in terms of
crime prev. the art. 290 of the Criminal Code., As
the criminal liability limitation period for this
offense.
-
to apply. art. 33 lit. of the Criminal Code ..
IV.
Ioan Becali
1.
Ioan Becali accused facts, which in the period
1999-2005, together with the accused was stated in
the status quo, repeatedly misled the football clubs
in relation to the actual transfer amounts, causing a
total loss of 10,269,690 USD in damage Dinamo
Bucharest Rapid Bucharest and Gloria Bistrita, then
veered difference amounts to offshore companies,
being picked up by the accused Victor Becali, meet
the elements of the offense of cheating, prev. the
art. 215. 1, 2 and 5 of the Criminal Code., With
apps. art. 41 paragraph 2 of the Criminal Code ..
2.
Acts the same accused, who coauthor with
representatives of clubs, hid repeatedly shown
above between source taxable allowance transfer the
difference, thus causing damage to the state budget
in the amount of EUR 4,579,356 , meet the
elements of crime prev. the art. 12 of Law 87/1994
(now Art. 9 letter of the Law 241/2005), to
apply. art. 41 paragraph 2 of the Criminal Code. and
art. 13 of the Criminal Code. .
3.
Becali accused John Acts committed in the
period 1999-2005, to transfer the money obtained
by fraud and evading taxes through offshore
companies, meet the elements of the offense of
money laundering, prev. the art. 23 letters of Law
656/2002 to apply. art. 41. 2 of the Criminal Code
..
4.
Ioan Becali Acts accused committed the same
time, to acquire, together with Victor Becali
accused the money obtained by fraud and evading
taxes through offshore companies, meet the
elements of the offense of money laundering,
prev. the art. 23 lit. c of Law 656/2002 to
apply. art. 41. 2 of the Criminal Code ..
5.
The act of the accused Becali John, committed
in 1999, consisting in association with Victor Becali
accused Cristian Borcea and in order to deceive
clubs and evade payment of taxes to the state
budget, meets the constitutive elements of the
offense of association to commit crimes, prev. the
art. 323 para. 1 and 2 of the Criminal Code ..
6.
It will have de-Ioan Becali accused the
prosecution of the offense prescribed terms. the
art. 7 of Law 39/2003 on combating organized
crime, whereas the facts entered under the rule of
art. 323 of the Criminal Code. and have remained
after the entry into force of Law 39 of 2003, the
group already established.
7. It shall order the cessation of prosecution for the offenses
prev. the art. 290 of the Criminal Code., As a limitation
period of criminal liability for it.
It will make the application of art. 33 lit. of the Criminal
Code ..
V.
Victor Becali
1.
Victor Becali accused facts, which in the
period 1999-2005, together with the accused was
stated in the status quo, repeatedly misled the
football clubs in relation to the actual transfer
amounts, causing a total loss of 4,175,000 USD in
damage clubs Dinamo Bucharest and Gloria Bistrita
after he rose from the offshore companies, meet the
elements of the offense of cheating, prev. the
art. 215. 1, 2 and 5 of the Criminal Code., With
apps. art. 41 paragraph 2 of the Criminal Code ..
2.
Acts the same accused, who coauthor with
representatives of clubs in the same period, hid
repeatedly shown above between source taxable
allowance transfer the difference, thus causing
damage to the state budget in the amount
of 328,440 lei , meet the elements of the offense
prev. the art. 12 of Law 87/1994 (now Art. 9 letter
of the Law 241/2005), to apply. art. 41 paragraph 2
of the Criminal Code. and art. 13 of the Criminal
Code. .
3.
Victor Becali accused facts, to recycle amounts
of money in the manner shown by offshore
companies, meet the elements of the offense of
money laundering, prev. the art. 23 letters Law
656/2002 to apply. art. 41. 2 of the Criminal Code
..
4.
Victor Becali accused facts, to acquire the
amounts of money transferred through offshore
companies, as liar "housing construction" or
"fee" meet the elements of the offense of money
laundering, prev. the art. 23 lit. c Law 656/2002 to
apply.art. 41. 2 of the Criminal Code ..
5.
Victor Becali accused act, consisting in
association with Cristian Borcea accused John
Becali, clubs and deceive in order to evade payment
of taxes to the state budget, meets the constitutive
elements of the offense of association to commit
crimes, prev. the art. 323 of the. 1 and 2 of the
Criminal Code ..
6.
The prosecution will have on termination
prev crime. the art. 290 of the Criminal Code., As a
limitation period of criminal liability for it.
7.
It will have release from Victor Becali accused
the prosecution of the offense prescribed terms. the
art. 7 of Law 39/2003 on combating organized
crime, whereas the facts entered under the rule of
art. 323 of the Criminal Code. and have remained
after the entry into force of Law 39 of 2003, the
group already established.
It will make the application of art. 33 lit. of the
Criminal Code ..
VI.
JEAN PĂDUREANU
1.
Fact of the accused Pădureanu Jean, who
in the month of July 1999 , when the transfer ui
Ionel Ganea football st Ulu and misled the governing
bodies of the club Gloria Bistrita, whose leader was,
by presenting a sum by way of compensation for
transfer of 600.000 USD , the correct amount
of USD 2,000,000 , damaging the club with the
amount of USD 1,400,000 and act the same
accused, who in the month of August 2003 showed
that the football transfer allowance Sanmartean
Lucian amount of 300.000 USD in reality the actual
amount of 600.000 USD, sc meets the elements of
the offense of cheating, prev.the art. 215 para 1, 2
and 5 of the Criminal Code., With apps. art. 41
paragraph 2 of the Criminal Code ..
2.
Jean Pădureanu fact they accused committed
in 1999 and 2003, to hide in the manner described
in the status quo, they source is represented taxable
amount it is true they transfer them Ionel Ganea
players and Sanmartean Lucian, causing State
budget a total loss of 1,173,043 lei , constitutive
elements of the offense of tax evasion, prev. the
art. 12 of Law 87/1994, to apply. art. 13 of the
Criminal Code. (Now Art. 9 letter of Law 241/2005),
with apps. art. 41 para 2 of the Criminal Code. and
art. 13 of the Criminal Code. .
3.
The act of the accused Pădureanu J ean, which
by "selling" 50% of player transfer rights
Sanmartean Ionel Ganea Lucian player, transferred
amounts obtained fraudulently accused Victor
Becali and Ioan Becali through offshore companies
accounts shown in status quo, the money thus
acquired recycled and then
bid meets the
constitutive elements of the offense of money
laundering,
prev. the
art. 23
lit. of
Law
656/2002 (shall have regard both transfers, Ionel
Ganea and Sanmartean Lucian respectively).
4.
The act of the accused Pădureanu Jean,
who , in 2001, received his personal account of the
type offshore company Intermark International BV
sum of 105,000 dollars, with the explanation
" Sanmartean
Lucian
footballer
investment
" , constitutive elements of laundering money,
prev. the art. 23 lit. c of Law 656/2002.
It will make the application of art. 33 lit. of the Criminal
Code ..
For Pădureanu accused Jean, given his conduct during
prosecution, it will make the application of art. 74 lit. of the
Criminal Code ..
Especially weighs in retaining this legal text that despite
receiving personal account of the amount shown in the status
quo, accused Pădureanu Jean did not use the money, and after a
time, he transferred to the club.
VII.
Gheorghe Popescu
1.
Gheorghe Popescu fact that the accused,
together with the accused was stated in the status
quo, in August 2003, misled football club Gloria
Bistrita showing the amount of transfer Sanmartean
Player Lucian, the value of 300.000 USD in reality
the transfer allowance of 600.000 USD, d fter that
the difference in the amounts transferred offshore
companies being picked up by Victor Becali accused
and charged with the same offense, committed in
September 2003, being that, together with the
accused shown in state actually misled by
presenting club Rapid Bucharest transfer amount
Florin Bratu Football Player at $ 100,000, the
amount actually being 2,750,000 USD, causing a
loss of USD 2,650,000, meets sc elements of the
offense of cheating, prev. the art. 215. 1, 2 and 5 of
the Criminal Code., With apps. art. 41 paragraph 2
of the Criminal Code ..
2.
Acts the same accused, who coauthor with
representatives of clubs, hid repeatedly shown
above between source taxable allowance transfer the
difference, thus causing damage to the state budget
in the amount of 2,554,537 lei, meet the elements
of crime prev. the art. 12 of Law 87/1994 (now Art.
9 letter of the Law 241/2005), to apply. art. 41
paragraph 2 of the Criminal Code. and art. 13 of the
Criminal Code. .
3.
Gheorghe Popescu accused deed, transfer
during the month of August 2003 the amount of
money obtained by fraud and evading taxes through
offshore companies, transfer Sanmartean Lucian
soccer player, thus gaining the appearance of bids
acquired the elements of of the offense of money
laundering, prev. the art. 23 lit. of Law 656/2002.
4.
Gheorghe Popescu accused act which, in August
2003 the transfer of Sanmartean Lucian, led by
executing acts described in the status quo, Amounts
recycled by Ioan Becali accused and Victor
Becali, constitutive elements of the offense money
laundering,
prev. the
art. 23
lit. c
of
Law
656/2002.
- There will be applying Art. 33 lit. of the Criminal
Code ..
VIII. GEORGE Netoiu
1.
The act of the accused Neţoiu George, who,
transfer Dan Alexa player in June 2004, by
presenting the true amount reduced by327,000
euros, Dinamo Bucharest misled by the amount of
403,000 euros, which has turned a company pyralis
Amsterdam, the Netherlands, the actual transfer
allowance of 730,000 euros, constitutive elements
of the offense of cheating, prev. the art. 215 para 1,
2 and 5 of the Criminal Code ..
2.
Act the same accused, committed in June
2004, consisting of hiding the true source
represented taxable amount of transfer, causing a
loss of 405.992 RON, constitutive elements of the
offense prev. the art. 12 of Law 87/1994 (now Art. 9
letter of Law 241/2005), to apply. art. 13 of the
Criminal Code. .
3.
The act of transferring accused George Neţoiu
this amount in the same period by company type
SRL
pyralis
to
disguise
the
criminal
origin, constitutive elements of the offense of
money laundering, prev. the art. 23 letters of Law
656/2002.
4.
The act of the accused Neţoiu George,
committed in 2004, which led by executing acts
described in the status quo, acquisition amounts
recycled
by
Victor
Becali
accused
Becali
John, constitutive elements of the offense of money
laundering, prev. the art. 23 lit. c of Law 656/2002.
It will make the application of art. 33 lit. of the
Criminal Code ..
For what concerns the accused Stoienescu Mircea and
Puscoci Sica will have their removal under criminal investigation
for the following reasons:
1. Puscoci Sica - amid constant attitude during the
prosecution of his innocence clip proposed defense evidence,
confirming his allegations by taking oral evidence, just as stated
in its status quo.
In addition, evidence corroborating this particular
situation, to others accused of it, resulting in a state of doubt as
to the guilt Shammai especially regarding fraudulent intent.
The lawyer acting as mandated the club has attracted
Puscoci Sica enforceability obligations to the club and what it
regards (unlike Mihai Stoica, whose official capacity compel him
to respect social heritage integrity rules).
Moreover, Puscoci Sica brought to the knowledge of the
actual amount of transfer Mihai Stoica, by handing documents,
within its mandate neconferindu them, further obligations which
mentioned above.
Therefore, the accusation facts lack both the objective
side, fraudulent and subjective - the intention qualified and will
be ordered according disp solution. art. 10 letter d of the Criminal
Procedure Code ..
2.
STOENESCU Mircea - especially statements
Board members of the Club Dinamo Bucharest and documents
submitted by the company showed "mode" of this organization
management and, consequently, the degree of involvement of the
accused.
Basically, the signature applied by the accused was
made amid misleading Cristian Borcea made by the accused, the
accused Becali agreement with John and Victor Becali, causal
breaking report in which it is for the accused Stoienescu Mircea.
Therefore, in accordance with art. 10 letter it will have
de-prosecution of the latter, the accused being in error of fact .
1.
Acts accused Pădureanu Jean , who Ionel
Ganea on the transfer footballers and Sanmartean Lucian, has
misled the Romanian Football Federation, by presenting false
money transfers, with the consequence of reduced payment
transfer allowance share with the transfer of 112.000 USD Ionel
Ganea and 12,000 USD in case of transfer of Sanmartean Lucian,
constitutive elements of the offense of cheating, prev. the art. 215
para 1, 2 and 5 of the Criminal Code., With apps. art. 41
paragraph 2 of the Criminal Code ..
2. Acts Cristian Borcea accused of misleading the
Romanian Football Federation, presenting false transfer amounts,
damage the above-mentioned institution with the amount of
434.667 USD, constitutive elements of the offense of cheating,
prev. the art. 215. 1, 2 and 5 of the Criminal Code., With
apps. art. 41. 2 of the Criminal Code ..
3. The act of the accused Copos Gheorghe , to present the
liar, the Romanian Football Federation transfer amount, with the
consequence of reduced payment of share transfer allowance
40,000 USD in case of transfer of Florin Bratu Player constitutive
elements of the offense of cheating, cf. . art. 215. 1, 2 and 5 of the
Criminal Code ..
Details withheld crime imprint
1. Given that the action was taken - a social area with
its own rules - is natural and how to commit crimes
have a specific different, which is why we do these
considerations.
Thus, as regards the offense of fraud , two situations
are essential premise from which we started:
Mandate
representatives,
managers
and
executives ;
that the entire property Clubs - society or
foundation;
Regarding the first element, we show that the accused - who
had those functions, took them to commit crimes - have acted
both in the office and outside it, as it was convenient.
The presentation of a transfer to be efficient and
successful , in terms of an amount reduced drastically, based on
previous understanding of players' agents, makes the objective
side of this crime, exactly how supply as true a false facts . The
particular aim was clearly intended (and in fact was done), fully
controlled right from the negotiation with foreign club prior to
mislead, resulting in full knowledge, accurate real amount of
transfer, at the time of diminished amount.
As regards socially dangerous result, we show that the
money has earned clubs as an entity that gave a salary that
player, format and especially promoted matches, creating the
image and achieving 100% by them even the premises to be
transferred , nobody else can not arrogate to these merits, than
the player and the club.
Neîncasând, in these circumstances, the entire amount
that rightfully belonged, is beyond any doubt that these clubs
have beeninjured by the amount difference ..
At this point, we show, in terms of the two situations
premise that these clubs organized under the law, enjoy its
protection in terms of social heritage integrity.
In any case, money would not have taken the route
described in the status quo.
Also in the context of discussing the offense of cheating,
there are two important observations:
1.1.
if the operations were legal and proper, absolute
clandestinely and "walk" through various parts of
the world money would be held, moreover, could be
significant even when the transfer;
1.2.
mention of the true sources of these amounts, in
the circuit described Ilus banking awake
1.3.
once again accused of fraudulent intent.
Regarding the offense of tax evasion , show that the
amount subtracted by the maneuvers described have criminal tax
nature of taxable income.
It was also noted authored regarding tax evasion,
whatever qualities clubs owned by the accused, since neither the
art. 12 of Law 87/1994, no text art. 9 of Law 241/2005 does not
require a special quality of Topics (active), and on the other hand
contributed material acts to conceal taxable supply.
Financial regulations were shown at the description of
each transfer, because over time, have changed, both in terms of
percentage is calculated as taxable table and the terms of
payment of tax debt.
The intent of direct current in this situation arises, first,
in introducing circuit offshore companies - tax haven - and in
violation conscious tax purposes.
Finally, clandestinely perfect recording mode carrying
amounts from the transfer (based on the acts of the accused to
the club), perfecting the idea of intentional avoidance to pay taxes
legally due.
The amounts were also washed the file to us being in the
presence of a "school case" money laundering.
Thus, the transfer of money and concealing real origins
started with the so-called alienation federative rights, criminal
concept, created by the accused and those who helped them
abroad (see statement by JOHAN VERSLUIS).
In fact, with swindling club after to ensure their benefits,
"whitening" these monies, the circuit described.
Moreover, the analysis performed by the National
Anticorruption Directorate specialist, showed that long periods of
time, defendants have borrowed money from her, and gave her
relatives, without any form of refund arise.
Were operated in this case, even complete strangers notions
legitimate banking (ex. The accused Copos Gheorghe - the socalled "incidental transfers"), in reality this money maneuvers to
acquire part of the original plan.
*
These will operate disjunction, as follows:
Regarding BADEA said Nicolae, for complicity in the
crime of fraud, prev. the art. 26 Criminal Code.,
Rap. Art. 215. 1 and 2 and 5 Penal Code.
Thus, he signed the so-called decision of the Board of
Directors of the Club, after induction of this forum in error.
Moreover, during prosecution, he forwarded us a street
address, signed by him, to which were attached fake - a decision
of the Board of Directors, written "pro causa" designed to mislead
the investigators, so it will cover severance and crime
prev. the art. 290 Criminal Code.
Regarding AGAINST called COSMIN, for the offense
of perjury, prev. the art. 260 Criminal Code ..
For shipments where letters rogatory not arrived
from abroad, or are incomplete (see Adrian Mutu
Player transfer, in which case, a public appearance at
Kanal D, Ioan Becali said he "got 2 million dollars
"and" not to give him Dinamo ".
DETAL legal classification WITHHELD ON
From the point of view of the General Part of the
Criminal Code, it is necessary to make the following comments to
clarify the legal situation of the accused:
racţiunil inf acts or materials of homogeneous and
identical (unit legal offense) and several pieces falling
into content that crime of tax evasion and deception,
made application to art. 41 para. 2 Penal Code .;
application was made real contest of crime
prev. Art. 33 letters Criminal Code., between offenses
continued retained as noted above;
application of art. 41 para. 2 Penal Code. was made
taking into account the theory of law enforcement in
the last act is committed compelling material or
exhausted, including criminal laws for succession in
time (money laundering offenses).
was considered the same sequence of laws in timeconsuming exhaustion if a crime before the entry into
force of a new law, including new sanctions.
recriminations regarding money laundering - art. 23
lit. a and c of Law 21/1999, Law 656/2002, Note 33
application letter a, between them, since they are two
separate offenses.
MEANS OF EVIDENCE
VOLUME 1-456 file
-
indictment, tabs 1-444;
Attachments tabs 445-456;
VOLUME 2 -
-
file
Presentation material defendants, tabs;
Memory lawyers
VOLUME 3-311 file
-
National
Anticorruption
Directorate
-
Minutes
of
09.03.2006, tab, 1-2;
- National Anticorruption Directorate - Report of 09.03.2006 Criminal passage tab 3-4;
- National Anticorruption Directorate - Note from 20.02.2006
- plus referral newspaper articles attached tab 5-9;
- National Anticorruption Directorate - Resolution
of
initiation of prosecution "in rem" from 04.05.2006, the tab
10 to 13;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008, tab 14 to 23;
- National Anticorruption Directorate - Minutes of 25.01.2008
error correction content material order of 10.01.2008, tab 24
to 26;
- National Anticorruption Directorate - Order of 20.06.2008
expanding and changing legal classification research on
Mihai Stoica and Puscoci Sica, tab 27 to 30;
- National Anticorruption Directorate - Report of 20.05.2008
on the legality of the solution adopted by the Prosecutor of
the Tribunal in the case Galati 554 / P / 2000 - Mihai
Stoica, tab, 31-34;
- National Anticorruption Directorate - Report of 20.05.2008
on the legality of the solution adopted by the Prosecutor's
Office District 1 Bucharest file 6469 / P / 2004 - Puscoci
Sica tab 35-37;
- National Anticorruption Directorate - order granting partial
denial of the complaint and order to commence prosecution
of 05.06.2008 on Mihai Stoica plus to address Section
combat corruption offenses related crimes, tab, 38-44;
- National Anticorruption Directorate - Ordinance partial
invalidation of the order to commence prosecution of
10.06.2008 on the Puscoci Sica tab 45-48;
- National Anticorruption Directorate - Mircea Sandu witness
statement, tab 49;
- National Anticorruption
Directorate
-
MARIAN
ALBU
witness statement, tab 50;
- National Anticorruption Directorate - witness statement
BIVOLARU CORNEL-CRISTIAN tab 51-56;
- National Anticorruption Directorate - witness statement
DURU Viorel tab 57-60;
- National Anticorruption Directorate - witness statement
PRUNEA FLORIAN tab 61-66;
- Empowerment of attorney no. Catalin Munteanu 145,476
for tab 67;
- National Anticorruption Directorate - witness statement
Catalin Constantin Munteanu, tab, 68-69;
- National Anticorruption Directorate - witness statement
Nicolae Badea, tab 70;
- National Anticorruption Directorate - Minutes - telephone
communication - witness summons ŞERBAN DENNIS, tab
71;
-
National Anticorruption Directorate - ION Sburlea witness
statement, tab 72-73;
- Empowerment of attorney no. DENNIS-GEORGIAN 145,477
for ŞERBAN tab 74;
- National Anticorruption Directorate - DENNIS-GEORGIAN
ŞERBAN witness statement, tab 75;
- National Anticorruption Directorate - witness statement
CHIVU CRISTIAN-EUGEN tab 76-77;
- SC BECALI SPORT SRL - representation contract for
MUNTEANU CĂTĂLIN tab 78-81;
- SC BECALI SPORT SRL - DENIS representation contract for
ŞERBAN tab 82-83;
- SC BECALI SPORT SRL - CHIVU representation contract for
CRISTIAN-EUGEN plus fax transmission report, tab, 84-88;
- National Anticorruption Directorate - Order of delegation Cristian Chivu hearing-Eugen, as a witness at the
headquarters of the Romanian Football Federation, tab, 8990;
- National Anticorruption Directorate - FILIPESCU address
IULIAN-SEBASTIAN - hearing as a witness - sent by fax
receipt plus its response tab 91-94;
- Official Report of 15.03.2006 - in the Romanian Football
Federation - lifting documents, tab 95;
- Official Report of 17.03.2006 - in the Romanian Football
Federation - lifting documents, tab 96;
- National Anticorruption Directorate - Minutes of 22.05.2008
and 27.05.2008 - telephone conversation with JulianSebastian Filipescu to supply his address to citation witness
tab 97-97;
- National Anticorruption Directorate - Resolution of
17.03.2006 - SCMS. Burlacu - lifting documents plus
interviews: Gheorghe Popescu, plums FLORIAN, BIVOLARU
Cornelius, STROESCU Mircea Viorel DURU mutually
SPIRIDON tab 99-100;
- National Anticorruption Directorate - Order delegation from
12.09.2007
lifting
documents
plus
interviews:
PĂDUREANU JEAN, Stan Marin tab 101-102;
- National Anticorruption Directorate - Resolution of
15.03.2006 - lifting documents from the Romanian Football
Federation headquarters, tab, 103-104;
- National Anticorruption Directorate - Resolution of
17.03.2006 - lifting documents from the Romanian Football
Federation headquarters plus hearings: Gheorghe Popescu,
plums Florian Bivolaru Cornel Mircea Stroescu, Viorel Duru,
Spiridon Mutu tab 105-106;
- National Anticorruption Directorate - Order delegation from
19.09.2007 - lifting documents plus interviews: ION ion
STAMATE Doina tab, 107-108;
- National Anticorruption Directorate - FINANCIAL REPORT
GARDA tab 09-277;
- National Anticorruption Directorate - the service address
Specialists from the National Anticorruption Directorate and
resolution to perform a specialized findings on the BORCEA
CRISTIAN tab 278-280;
- National Anticorruption Directorate - Service Specialists Report finding, ordered
19.03.2008, tab 281-311.
the
following
Resolution
of
VOLUME 4-208 file
-
National Anticorruption Directorate - the National Office
addresses Prevention and Control of Money Laundering plus
fax transmission report, tab, 1-5;
-
Government of Romania - National Office for Prevention and
Control of Money Laundering answers to the National
Anticorruption Directorate addresses plus annexes tab 6207;
- National Anticorruption Directorate - 05.12.2007 address
from the National Office for Prevention and Control of Money
Laundering, 208 tab.
VOLUME 5-434 file
-
National
Anticorruption
Directorate
-
Cabinet
Chief
Prosecutor, in response to the complaint registered under
no. 169 / C / 2008 against all measures and prosecuting
acts performed in case no. 48 / P / 2006, filed by Ioan
Becali dated 07.02.2006, tab, 1-2;
- National Anticorruption Directorate - Report of 22.02.2008
on rejection made by the accused Becali John tab 3-4;
- Address Law Office "Doru Viorel Ursu" and "Dan Apostol" by
the National Anticorruption Directorate - Chief Prosecutor,
tab 5;
- National Anticorruption Directorate - Cabinet Chief
Prosecutor Ioan Becali address to tab 6;
- National Anticorruption Directorate - Report of 31.01.2008
on rejection made by the accused Becali John as unfounded,
tab 7 to 10;
- National Anticorruption Directorate - Cabinet Chief
Prosecutor, Resolution of 31.01.2008 dismissing the
complaint filed by the accused Becali John, tab 11 to 14;
-
Ioan Becali by Law Office "Doru Viorel Ursu" and "Dan
Apostol" make a complaint to the National Anticorruption
Directorate sent by fax, tab 15 to 19;
- National Anticorruption Directorate - Department of
combating corruption offenses related crimes, addresses the
individual offices lawyers that schedule hearings transmit
the file no. 48 / P / 2006, tab 20 to 26;
- National Anticorruption Directorate - report of bringing
informed of the accusation and the right of defense for
Ioan Becali , tab 27 to 28;
- National
Anticorruption
Directorate
Minutes
of
28.01.2008, Ioan Becali refusal statement, tab 29;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008 "in personam"
against the accused: COPOS GEORGE, Puscoci Sica, Mihai
Stoica, BORCEA Cristian Ioan Becali, Victor Becali,
STROESCU mIRC, PĂDUREANU JEAN, Gheorghe Popescu,
Gheorghe Netoiu tab 30-39 ;
- National Anticorruption Directorate - Resolution of
initiation of prosecution "in rem" from 04.05.2006, tab, 4041;
- National Anticorruption Directorate - Cabinet Chief
Prosecutor, in response to the complaint registered under
no. 197 / C / 2008 filed by Ioan Becali on 25.01.2008, tab,
42-43;
- National Anticorruption Directorate - Cabinet Chief
Prosecutor, Report of 07.02.2008 joinder complaint filed by
John Becali in case no. 48 / P / 2006 complaint no. 169 / C
/ 2008 tab, 44-45;
- Ioan Becali by Law Office "Doru Viorel Ursu" and "Dan
Apostol" make a complaint to the National Anticorruption
Directorate, the description of the offense, determined,
which is the subject of the accusation, tab, 46-50;
- National Anticorruption Directorate - Chief Prosecutor
Cabinet Resolution of 31.01.2008 on the rejection of the
complaint no. 169 / C / 2008 filed by Ioan Becali, tab, 5154;
- National
Anticorruption
Directorate
-Cabinet
Chief
Prosecutor,
address
Ioan
Becali
communication complaint, tab 55;
- National Anticorruption Directorate -
-
22.01.2008
Department
for
combating crimes related to corruption offenses Cabinet
Chief Prosecutor - forward two complaints from lawyer
Petrut Ciobanu, a defender of learning. Gheorghe Popescu ,
tab 56;
- National Anticorruption Directorate - Cabinet Chief
Prosecutor - no. 869 / C / 2008 - Department memo to
combat corruption offenses and related crimes Ioan Becali,
the complaint by him at 01.04.2008, tab, 57-58;
- National Anticorruption Directorate - Cabinet Chief
Prosecutor - no. 869 / C / 2008, letter to the Department of
combating corruption offenses and related crimes
av. Gheorghe Popescu Petrut Ciobanu for the complaint by
him at 10.04.2008, tab, 59-60;
- National Anticorruption Directorate - Cabinet Chief
Prosecutor - no. 833 / C / 2008, letter to the Department of
combating corruption offenses and related crimes
av. Gheorghe Popescu Petrut Ciobanu for the complaint by
him at 11.04.2008, tab, 61-62;
- Prosecutor's Office attached to the High Court of Cassation
and Justice - Attorney General Cabinet - address and
Resolution of 03.03.2008 dismissing the complaint lodged
by Ioan Becali, tab, 63-72;
-
Prosecutor's Office attached to the High Court of Cassation
and Justice - Attorney General Cabinet - address and
Resolution of 29.02.2008 dismissing the complaint lodged
by Victor Becali, tab, 73-80;
- Prosecutor's Office attached to the High Court of Cassation
and Justice - Attorney General Office - Address by the
National Anticorruption Directorate, tab, 81-82;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008 "in personam"
against the accused: COPOS GEORGE, Puscoci Sica, Mihai
Stoica, BORCEA Cristian Ioan Becali, Victor Becali,
STROESCU
mIRC,
PĂDUREANU
JEAN,
Gheorghe
Popescu, Gheorghe Netoiu tab 83-93 ;
- Empowerment of attorney no. 29127 - Nazat for Neţoiu
Marian Gheorghe, tab 94;
- National Anticorruption Directorate - report of bringing
informed of the accusation and the right of defense for
Netoiu GEORGE tab 95-96;
- National Anticorruption Directorate - minute phone
conversation - av. Marian Nazat - learning citation for the
hearing. Neţoiu George, tab 97;
- National Anticorruption Directorate - Neţoiu statement
blamed George tab 98-103;
- Executive Bureau meeting
of
the
Board
of
Sports
Club "Dinamo Bucharest Football Club" from 10.09.2002,
tab, 104-108;
- Executive Bureau meeting of the Board of Sports
Club "Dinamo Bucharest Football Club" from 01.10.2003,
tab, 109-125;
- Memorandum of agreement concluded on 16.08.2002, in
Romanian and English for Dan Alexa, tab, 126-131;
-
Sports Club Football Club Dinamo Bucharest - Dan Alexa
player transfer agreement, tab 132-139;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008 "in personam"
against the accused: COPOS GEORGE, Puscoci Sica, Mihai
Stoica, BORCEA Cristian Ioan Becali, Victor Becali,
STROESCU mIRC, PĂDUREANU JEAN, Gheorghe Popescu,
Gheorghe Netoiu tab 140-150 ;
- National Anticorruption Directorate - Minutes of 28.01.2008
- Ioan Becali refusal statement, tab 151-152;
- Correspondence between the National Anticorruption
Directorate - Department for combating crimes of corruption
and related offenses Ioan Becali by Doru Viorel Ursu lawyers
and Dan Apostol, tab, 153-165;
- No Powers lawyers. 172 612, 172 547, 82935 Ioan Becali
blamed for tab 116-168;
- Empowerment of attorney no. Victor Becali blamed for
82935, tab 169;
- National Anticorruption Directorate - report of bringing
informed of the accusation and the right of defense for
Ioan Becali tab 170-171;
- Empowerment of attorney no. 82,934, the lawyer's office
address Doru Viorel Ursu by the National Anticorruption
Directorate, Becali Viorel reprogramming making criminal
prosecution, tab, 172-174;
- National Anticorruption Directorate - report of bringing
informed of the accusation and the right of defense for
Victor Becali tab 175-176;
- National Anticorruption Directorate - Minutes - Victor
Becali, denial statement, tab 177-178;
- Correspondence between the National
Anticorruption
Directorate - Department for combating crimes of corruption
and related offenses Victor Becali Becali John, Victor Becali
and Ioan Becali, chosen by defenders Dan Apostol, Doru
Viorel Ursu, tab, 179-192;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008 "in personam"
against the accused: COPOS GEORGE, Puscoci Sica, Mihai
Stoica, BORCEA CRISTIAN , Ioan Becali, Victor Becali,
STROESCU mIRC, PĂDUREANU JEAN, Gheorghe Popescu,
Gheorghe Netoiu tab 193-202 ;
- Correspondence
between
Cristian
Borcea
National
Anticorruption Directorate and the lawyer Gheorghe
Diaconescu, tab, 203-208;
- Empowerment of attorney no. 153873 - Cristian Borcea
lawyer for Gheorghe Diaconescu, tab 209;
- National Anticorruption Directorate - report of bringing
informed of the accusation and the right of defense for
CRISTIAN BORCEA , tab 1, p. 210, tab 2 - p. 212;
- Empowerment of attorney no. 172592 - Cristian Borcea
Apostle Dan to tab 211;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008 "in personam"
against the accused: COPOS GEORGE, Puscoci Sica, Mihai
Stoica, BORCEA CRISTIAN , Ioan Becali, Victor Becali,
STROESCU mIRC, PĂDUREANU JEAN, Gheorghe Popescu,
Gheorghe Netoiu tab 213-222 ;
- National Anticorruption Directorate - Minutes - call,
specifying address cabinet lawyer Gheorghe Diaconescu, tab
223;
- National Anticorruption Directorate - Minutes - call
establishment time hearing Cristian Borcea, tab, 224-225;
-
National
Anticorruption
Directorate
-
Minutes
-
call
establishment time hearing Gheorghe Copos, tab 226;
- Correspondence between the National Anticorruption
Directorate and the AV Gheorghe Popescu. Petrut Ciobanu,
tab, 227-248;
- National Anticorruption Directorate - Gheorghe Popescu
plan hearing tab 249-250;
- Empowerment of attorney no. Gheorghe Popescu 423 955
for further annex tab, 251-252;
- National
Anticorruption
Directorate
- report
from
22.01.2008, to bring the knowledge of the accusation
and the right of defense for Gheorghe Popescu, tab 253 254;
- National Anticorruption Directorate - Minutes dated
15.01.2008, to bring the knowledge of the accusation
and the right of defense for Gheorghe Popescu , tab, 257258;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008 "in personam"
against the accused: COPOS GEORGE, Puscoci Sica, Mihai
Stoica, BORCEA Cristian Ioan Becali, Victor Becali,
STROESCU
mIRC,
PĂDUREANU
JEAN, Gheorghe
Popescu , Gheorghe Netoiu tab 257-266 ;
- Empowerment of attorney no. Gheorghe Popescu 365,428
for tab 267;
- National Anticorruption Directorate - Gheorghe Popescu
statement, tab 268-270;
- No Powers lawyers. 2205/2008, 117 306, 219 683, tab,
271-277;
- Av. Gheorghe Diaconescu, a defender of learning. Gheorghe
Copos send request for access to the case file, tab 278-279;
-
National
Anticorruption
Directorate -
Minutes
dated
15.01.2008, to bring the knowledge of the accusation
and the right of defense for COPOS GEORGE tab 280281;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008 "in personam"
against the accused: COPOS GEORGE , Puscoci Sica, Mihai
Stoica, BORCEA Cristian Ioan Becali, Victor Becali,
STROESCU mIRC, PĂDUREANU JEAN, Gheorghe Popescu,
Gheorghe Netoiu tab 282-291 ;
- Powers attorney for George Copos plus annexes tab 292296;
- National
Anticorruption
Directorate
-
Department
for
combating crimes related to corruption offenses to address
the National Anticorruption Directorate - Cabinet Chief
Prosecutor - forward Complaint by George Copos against
seizure, 297 tab;
- Empowerment of attorney no. 203667/17 for Pădureanu
Jean tab 298-299;
- National Anticorruption
Directorate -
Minutes
dated
16.01.2008, to bring the knowledge of the accusation
and the right of defense for PĂDUREANU JEAN tab 300301;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008 "in personam"
against the accused: COPOS GEORGE, Puscoci Sica, Mihai
Stoica, BORCEA Cristian Ioan Becali, Victor Becali,
STROESCU mIRC, PĂDUREANU JEAN , Gheorghe Popescu,
Gheorghe Netoiu tab 302-311 ;
- Pădureanu Jean send request and powers lawyers faxed tab
312-320;
-
National Anticorruption Directorate - JEAN PĂDUREANU
statement plus annexes tab 321-336;
- No substitution delegation. 109/2008,
41/2008,
34,
attorney authorization no. 438,767, plus annexes, Mihai
Stoica for tab 337-346;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008 "in personam"
against the accused: COPOS GEORGE, Puscoci Sica, Mihai
Stoica , BORCEA Cristian Ioan Becali, Victor Becali,
STROESCU mIRC, PĂDUREANU JEAN, Gheorghe Popescu,
Gheorghe Netoiu tab 347-356 ;
- National Anticorruption Directorate - Mihai Stoica
statement, tab 357-358;
- National Anticorruption
Directorate -
Minutes
dated
15.01.2008, to bring the knowledge of the accusation
and the right of defense for Mihai Stoica , tab, 359-360;
- National Anticorruption Directorate - Minutes dated
23.06.2008, to bring the knowledge of the accusation
and the right of defense for Mihai Stoica , tab, 361-362;
- National Anticorruption Directorate - Mihai Stoica minutes
denial statement, tab 363;
- Correspondence between av. Cămărăscu Michael Nasty
Vlădoiu, Bogdan Paul elected defenders learning. Puscoci
SICA and the National Anti-tab 365-381;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008 "in personam"
against the accused: COPOS GEORGE, Puscoci Sica , Mihai
Stoica, BORCEA Cristian Ioan Becali, Victor Becali,
STROESCU mIRC, PĂDUREANU JEAN, Gheorghe Popescu,
Gheorghe Netoiu tab 382-391 ;
-
National
Anticorruption
Directorate
statement accused tab 392-393;
- National Anticorruption Directorate -
-
SICA
Minutes
Puscoci
dated
17.01.2008, to bring the knowledge of the accusation
and the right of defense for Puscoci Sica , tab 394 -395;
- Correspondence between Puscoci Sica by lawyers and the
National Anti-tab 396-399;
- National Anticorruption Directorate -
Minutes
dated
23.06.2008, to bring the knowledge of the accusation
and the right of defense for Puscoci Sica tab 400-401;
- Puscoci Sica - application to the National Anticorruption
Directorate copy ordinance requiring that denied solution to
prosecute by the Prosecutor's Office District 1 Bucharest,
tab 402;
Anticorruption
Directorate
teaching
- National
statement. Puscoci Sica, tab 403;
- Empowerment of attorney no. 52105/2008 for STOESCU
Mircea tab 404-405;
- National Anticorruption
Directorate -
Minutes
dated
16.01.2008, to bring the knowledge of the accusation
and the right of defense for STROESCU Mircea tab 406407;
- National Anticorruption Directorate - Order extending the
criminal investigation and legal classification change; the
initiation of prosecutions of 10.01.2008 "in personam"
against the accused: COPOS GEORGE, Puscoci Sica, Mihai
Stoica,
BORCEA
Cristian
Ioan
Becali,
Victor
Becali, STROESCU Mircea , PĂDUREANU JEAN, Gheorghe
Popescu, Gheorghe Netoiu tab 408-417 ;
Anticorruption
Directorate
teaching
- National
statement. Mircea STROESCU plus annexes tab 418-429;
-
National Anticorruption Directorate Offices lawyers to
address them representing defendants in file 48 / P / 2006,
schedule hearings, faxed, tab 430;
- National Anticorruption Directorate - Mircea STROESCU
statements, on 17.03.2006, 20.03.2006, 02.10.2006, tab
431-434.
VOLUME 6-299 file
- Precautionary measures -
National Anticorruption Directorate - Minutes of 23.07.2008
enforcement seizure - real estate learning. BECALI
JOHN tab 1-2;
- National Anticorruption Directorate - Minutes of 23.07.2008
enforcement seizure - real estate learning. BECALI
VICTOR tab 3-4;
- National Anticorruption Directorate - Order of 17.07.2008 the seizure of movable and immovable property for
learning. Ioan Becali, tab, 5-6;
- National Anticorruption Directorate - Order of 17.07.2008 the seizure of movable and immovable property for
learning. Victor Becali, tab, 7-8;
- National Anticorruption Directorate - Order delegation from
17.07.2008 - carrying out precautionary measures for
education. Victor Becali tab 9-10;
- National Anticorruption Directorate - Minutes of 29.07.2008
enforcement
seizure
movable
learning. Mihai Stoica , tab 11 -12;
and
immovable
-
National Anticorruption Directorate - Minutes of 22.07.2008
enforcement
seizure
movable
and
immovable
learning. PĂDUREANU JEAN , tab 13 to 14;
- National Anticorruption Directorate - Order of 17.07.2008 the seizure of movable and immovable property for
learning. Pădureanu Jean, tab 15 to 16;
- National Anticorruption Directorate - Order of 17.07.2008 the seizure of movable and immovable property for
learning. Mihai Stoica, tab 17 to 18;
- National Anticorruption Directorate - Order delegation from
17.07.2008 - carrying out precautionary measures for
education. Mihai Stoica Pădureanu Jean and tab 19 to 20;
- National Anticorruption Directorate - Minutes of 25.07.2008
enforcement
seizure
movable
and
immovable
learning. BORCEA CRISTIANtab 21 to 22;
- National Anticorruption Directorate - Minutes of 21.07.2008
enforcement
seizure
movable
and
immovable
learning. Netoiu GHEPRGHE , tab 23 to 24;
- National Anticorruption Directorate - Order of 17.07.2008 the seizure of movable and immovable property for
learning. Cristian Borcea, tab 25 to 26;
- National Anticorruption Directorate - Order of 17.07.2008 the seizure of movable and immovable property for
learning. Neţoiu George, tab 27 to 28;
- National Anticorruption Directorate - Order delegation from
17.07.2008 - carrying out precautionary measures for
education. Cristian Borcea and Neţoiu George, tab 29 to 30;
- National Anticorruption Directorate - Minutes of 28.07.2008
enforcement
seizure
movable
and
immovable
learning. COPOS GEORGE tab 31-32;
- National Anticorruption Directorate - Minutes of 22.07.2008
enforcement
seizure
movable
learning. Gheorghe Popescu , tab 33;
and
immovable
-
National
Anticorruption
Directorate
-
Minutes
-
call
av. Petrut Ciobanu, tab 34;
- National Anticorruption Directorate - Order of 17.07.2008 the seizure of movable and immovable property for
learning. Gheorghe Copos tab 35-36;
- National Anticorruption Directorate - Order of 17.07.2008 the seizure of movable and immovable property for
learning. Gheorghe Popescu, tab, 37-38;
- National Anticorruption Directorate - Order delegation from
17.07.2008 - carrying out precautionary measures for
education. Gheorghe Popescu Gheorghe Copos and tab 3940;
- National Anticorruption Directorate - addresses the Office of
Cadastre and Land Bucharest and Taxation Department
Sector 1, Bucharest - for the seizure, movable and
immovable property for Neţoiu George tab 41-42;
- National Anticorruption Directorate - addresses the Office of
Cadastre and Land Bucharest - for the seizure, movable and
immovable property Cristian Borcea to tab 43;
- National Anticorruption Directorate - addresses the Office of
Cadastre and Land Bucharest - for the seizure of the
property located in the city volunteers, str. Iancu Nicolae
no. 123, Ilfov County, tab 44;
- National Anticorruption Directorate - addresses the Office of
Cadastre and Land Bucharest - for the seizure, movable and
immovable property for George Copos, tab 45;
- National Anticorruption Directorate - addresses the Office of
Cadastre and Land Bucharest - for the seizure, movable and
immovable property for Pădureanu Jean, tab 46;
- National Anticorruption Directorate - addresses the Office of
Cadastre and Land Bucharest - for the seizure, movable and
immovable property for Mihai Stoica, tab 47;
-
National Anticorruption Directorate - addresses the Office of
Cadastre and Land Bucharest - for the seizure, movable and
immovable property for John Becali, tab 48;
- National Anticorruption Directorate - addresses the Office of
Cadastre and Land Bucharest - for the seizure, movable and
immovable property for Victor Becali, tab 49;
- National Anticorruption Directorate - addresses the
Volunteer Hall, Panteleimon, Mihăileşti, Targoviste, Bistrita,
Galati and Bucharest City Hall 1,2,3,4,5,6 Sector - Local
Taxes Department, Office of Cadastre and Land County
Bureau Land Registry and replies of these institutions
(attached) on the taxable property of said situation: Mihai
Stoica, Puscoci Sica, Mircea Stroescu, Pădureanu Jean,
Gheorghe Popescu, Neţoiu George Becali John, Victor Becali,
Cristian Borcea, George Copos, tab 50 - 259;
- National Anticorruption Directorate - Order the minutes
dated 29.07.2008 regarding the seizure of accounts Football
Club Rapid Bucuresti SA, tab, 260-271;
- National Anticorruption Directorate - Order of 17.07.2008 precautionary seizure of accounts SC Dinamo 1948 SA, tab
272-273;
- National Anticorruption Directorate - Order of 17.07.2008 precautionary seizure of accounts 1922 Gloria Bistrita
Football Club tab 276-277;
- National Anticorruption Directorate - the Association
Football Club addresses Rapid Bucharest, SC Dinamo 1948
SA, 1922 Gloria Bistrita Football Club, Association Football
Club "Rapid" Bucharest Football Club Otelul Galati SA communication garnishment on accounts tab, 278-282;
- National Anticorruption Directorate - addresses BRD,
Banca Italo Romena, ING Bank NV Amsterdam, Millennium
Bank, Emporiki Bank -.România, UniCredit Tiriac Bank SA,
Romanian Commercial Bank, tab, 283-290;
-
National Anticorruption Directorate - Resolution dated
02.07.2008 and addresses the AFC (CSFC) Dinamo
Bucharest Dinamo 1948 SA SC, FC Rapid Bucureşti, CS
Otelul Galati, CF Gloria Bistrita 1922, introducing civil liable
parties concerned as requested NAFA no. 831746 /
10.05.2008, tab, 291-298;
- National Anticorruption Directorate - address the Office of
Cadastre and Land for Pădureanu Jean Bistrita, 299 tab.
VOLUME 7-142 file
witness-looking statements, technical expertise Scientific,
Board of Directors Football Club Dinamo Bucharest
-
National Anticorruption Directorate - GEORGE Mocuţa
witness statement, Tab 1;
- United Nations Policy Group - Baghdad IRAQ - Simona
Marinescu - to address the National Anticorruption
Directorate - communicate the impossibility of its
presentation as a witness on 14.05.2008, Tab 2;
- National Anticorruption Directorate - STAN ION witness
statement, tab 3;
- National
Anticorruption
Directorate
-
MARIUS
VORNICEANU witness statement, tab 4;
- National Anticorruption Directorate - witness statement
Iftimoaie CRISTIAN-ION tab 5-6;
- National Anticorruption Directorate - Order of delegation SCMS. Burlacu - Cristian-Ion hearing Iftimoaie tab 7-8;
- National Anticorruption Directorate - Radu Stroe witness
statement, tab 9;
- National Anticorruption Directorate - Dan Matei Agathon
witness statement, tab 10 to 11;
Directorate
-
Nicolae
BADEA
witness statement, tab 12 to 13;
- National Anticorruption Directorate
-
Marcel
Popescu
-
National
Anticorruption
witness statement, tab 14 to 15;
- National Anticorruption Directorate - Chesnoiu NICULAE
witness statement, tab 16;
- National Anticorruption Directorate - Dumitru Popescu
witness statement, tab 17 to 18;
- National Anticorruption Directorate - GEORGE PLUGARU
witness statement, tab 19;
- National Anticorruption Directorate - VLADIMIR COHN
witness statement, tab 20;
- National Anticorruption Directorate - Order of delegation cms. Head Aldea - Vladimir Cohn hearing, tab 21 to 22;
- National Anticorruption Directorate - witness statement
BADEA Petri tab 23 to 24;
- National Anticorruption Directorate - Order of delegation SCMS. Burlacu - hearing Petre Badea - Ion, tab 25 to 26;
- National Anticorruption Directorate - Nicolae BERECHET
witness statement, tab 27;
- Empowerment of attorney no. 56393/2008 for CEARAPIN
TUDOR, tab 28;
- Emergency Hospital BAGDASAR - Arsenal - medical letter
for Cearapin Tudor tab, 29-33;
- National Anticorruption Directorate - witness statement
MITICĂ Andreea-RODICA tab 34-35;
- National Anticorruption Directorate to address IGPR Institute of Criminology request conducting technicalscientific findings plus Resolution of 19.05.2008, attached
tab, 36-38;
- Ministry of Interior and Administrative Reform - IGRP Institute of Criminology - Services Examination physico chemical transmit an address to the National Anticorruption
Directorate, attached on technical scientific report
no. 756407 / 21.05.2007, tab, 39-52;
- Football Club Dinamo Bucharest - Meeting of the Board
since 30.06.1999, tab, 53-59;
- National Anticorruption Directorate - Address by SC
Dinamo 1948 SA, tab 60-61;
-
send reply address CSFC Dinamo Bucharest National
Anticorruption Directorate (decision of the Executive Board
of the Board or the Board of Directors of Football Club
Dinamo Bucharest in the period 1999-2005, tab, 62-142;
VOLUME 8-175 file
- Criminal Puscoci SICĂ-
-
Prosecutor's Office attached to the High Court of Cassation
and Justice - Department of Criminal Investigation and
Criminalistics - the National Anticorruption Directorate
address plus annexes, tab, 1-2;
- to address the National Anticorruption Prosecutor's Office
attached to the High Court of Cassation and Justice Department of Criminal Investigation and Forensic Report of
20.05.2008 plus refutation proposing solutions adopted
Prosecutor's Office District 1 Bucharest in criminal case
no. 6469 / P / 2004, tab, 3-6;
- Prosecutor's Office District 1 Bucharest to address the
National Anticorruption Directorate, send criminal case
no. 6469 / P / 2004 on the Puscoci Sica tab 7-175.
VOLUME 9-621 file
-
-
National
Mihai Stoica criminal - Galati-
Anticorruption
Directorate
-
Resolution
of
28.07.2008 - joinder criminal case no. 64 / P / 2008
criminal case no. 48 / P / 2008;
- Galati Court Prosecutor's Office by the National
Anticorruption address - send the criminal case no. 5541 /
P / 2003 plus Ordinance declining jurisdiction in favor of
the National Anti-tab 3;
- to address the National Anticorruption Prosecutor's Office
attached to the High Court of Cassation and Justice Department for criminal investigation and forensic
proposing invalidation of the solution adopted by the
Prosecutor of the Tribunal Galati in criminal case no. 554 /
P / 2003 Mihai Stoica, tab 4;
- Prosecutor of the Tribunal Galaţi - Order of invalidation of
resolution to prosecute and declination of jurisdiction tab 56;
- Prosecutor of the Tribunal Galati send the criminal case
no. 554 / P / 2003 tab 7-621.
VOLUME 10-129 tabs
- Sweet CRISTIAN -
National Anticorruption Directorate - BOILER witness
statement PAUL tab 1-5;
- National Anticorruption
Directorate
-
JOHN
MARTIN
witness statement, tab 6 to 10;
- National Anticorruption Directorate - witness statement
Pack mIRC, tab 11 to 16;
-
Correspondence between Sports Administration CFR Cluj
Napoca, the Romanian Football Federation, av. Lăzăreanu
Marcel, UFC Rapid Bucharest on the sweet CRISTIAN tab 17
to 22;
- National Anticorruption Directorate - witness statement
sweet CRISTIAN - Alexander, tab 23 to 24;
- National Anticorruption Directorate - witness statement
GEORGE MICHAEL DINU-tab 25 to 26;
- National Anticorruption Directorate - Minutes - call Gheorghe Dinu hearing on 24.03.2008, Michael, tab 27;
- National Anticorruption Directorate - Minutes - call Gheorghe Dinu hearing on 09.11.2006, Michael, tab 28;
- National Anticorruption Directorate - witness statement
Lăzăreanu MARCEL CĂLIN, tab 29 to 31;
- Correspondence between CFR Cluj
Napoca
Sports
Association and Pohang Steelers - Cristian Dulca transfer,
tab, 32-36;
- report from 07.02.2006, at the Association Soprtive CFR
Cluj - lifting documents on the transfer of Cristian Dulca tab
37-38;
- Contract between Pohang Steelers Football Club and UFC
Rapid Bucharest Cristian Dulca, written in English,
Chinese, plus annexes tab 39-51;
- report from 09.05.2006 at the headquarters of AFC Rapid
Bucuresti - SCMS. Burlacu - lifting documents plus annexes
tab 52-88;
- National Anticorruption Directorate - Resolution of
09.03.2006 for hearing called: Boiler Paul, sweet Cristian
Alexandru Mircea Bălaj by SCMS. Burlacu tab, 89-90;
- National Anticorruption Directorate - Resolution of
09.03.2006 - lifting documents from headquarters CF Rapid
Bucharest tab 91-92;
-
National
Anticorruption
Directorate
-
Resolution
of
15.03.2006 - lifting documents from the Romanian Football
Federation headquarters, tab, 93-94;
- National Anticorruption Directorate - Resolution of
09.03.2006 for hearing called: Boiler Paul, sweet Cristian
Alexandru Mircea Bălaj by SCMS. Burlacu tab, 95-96;
- National Anticorruption Directorate - Resolution of
09.05.2006 - lifting documents from CF Rapid Bucharest
headquarters, plus annexes tab 97-106;
- UFC Rapid Bucharest - accounting documents, tab 107129.
VOLUME 11-124 tabs
- ARHIRE IULIAN -
-
National Anticorruption Directorate - witness statements
ARHIRE IULIAN tab 1-5;
- National Anticorruption
Directorate
-
ION
witness
statements IONICĂ, dated 30.07.2008, 23.04.2008,
24.09.2007, tab 6 to 13;
- National Anticorruption Directorate - GEORGE PECHEANU
witness
statements
dated
30.07.2008,
23.04.2008,
08.10.2007, tab 13 to 22;
- National Anticorruption Directorate - Mart Stam Doina
statements dated 30.07.2008, 23.04.2008, 24.09.2007, tab
23 to 26;
- National Anticorruption Directorate - witness statements
STANCIU MARIAN Nicholas, dated 28.07.2008, 27.03.2008,
tab 27 to 29;
-
National Anticorruption Directorate - STANCIU TEODORA-
FLORINTINA witness statements dated
27.03.2008, tab, 30-33;
- National
Anticorruption
Directorate
-
28.07.2008,
minutes
-
SCMS. Burlacu telephone conversation with Nicholas
Stamate Marian, tab, 34-35;
- National Anticorruption Directorate - Orders delegation to
examine the witnesses Stamate Doina Ion Ionian Florin
Bratu-Daniel, Arhire Julian, we're Teodora-Florentina, the
tab 36-45;
- The National Anticorruption center - to address Territorial
Service Galaţi citation hearing witnesses plus headquarters
Territorial Service Galaţi 30.07.2008, plus transmission
report tab 44-45;
- National Anticorruption Directorate - to address Football
Club GLORIA 1922 Bistrita hearing about international
transfers of Romanian football players plus transmission
report tab 46-47;
- National Anticorruption Directorate - Territorial Service
Galaţi to address the National Anticorruption Directorate the central structure summoning witnesses confirmation
procedure plus annexes tab 48-53;
- The National Anticorruption center - to address Territorial
Service Galaţi citation witnesses plus headquarters
Territorial Service Galaţi hearing on 23.04.2008, plus
transmission report tab 54-55;
- National Anticorruption Directorate - Territorial Service
Galaţi to address the National Anticorruption Directorate the central structure summoning witnesses confirmation
procedure plus annexes tab 56-68;
- International Transfer Certificate for Iulian Arhire in
English, tab 69;
-
Sports Club Hotspur to address the Romanian Football
Federation on the transfer of Julian Arhire plus annexes tab
70-71;
- National Anticorruption Directorate - Liaison Office with
similar institutions in other countries - to address Section
combat corruption offenses related crimes, send original
documents received from the Korean authorities plus
annexes tab 72-124.
VOLUME 12-220 tabs
- Cosmin Contra and Bogdan Mara -
- Empowerment of attorney no. Cosmin Contra 145,482 tab 1-2;
- National Anticorruption Directorate - Contra Cosmin
Marius witness statements, tab 3-4;
- National Anticorruption Directorate - Minutes citation
communication call as a witness in the criminal case 48 / P
/ 2006, tab 5;
- National Anticorruption Directorate - delegation order cms. Burlacu, called Contra Cosmin Marius hearing tab 6-7;
- National Anticorruption Directorate - Liaison Office with
similar institutions in other State Department sent to
combat crimes related to corruption offenses response to the
Letter received from the Spanish judicial authorities, plus
annexes, Spanish, Romanian, tab 8-139;
- International Transfer Certificate - Ion Bogdan Mara, tab
140;
- Football
Club
Dinamo
Bucharest
Romanian
Football
Federation address to send the contract plus annexes tab
141-148;
-
International Transfer Certificate - Cosmin Marius Contra
tab 149;
- Football
Club
Dinamo
Bucharest
Romanian
Football
Federation address to send the contract plus annexes tab
150-153;
- NAFA - Financial Guard to address the National
Anticorruption forward, copy, acts of control - note of the
findings made Soprtiv Club Dinamo Bucharest, on the
Contra Cosmin Mara Bogdan, plus annexes tab 154-220.
VOLUME 1 3-239 file
-
-
-
-
-
-
-
Ionel Ganea -
National Anticorruption Directorate - Ionel Ganea, Tab 1;
National Anticorruption Directorate - MARIUS VALENTIN
PETRINA statement, Tab 2;
NAFA address plus annexes to the National Anticorruption
Directorate, tab 3, 6 -23;
National Anticorruption Directorate - Order delegation tab 45;
Memorandum of year agreement between FC Gloria Bistrita
and PHOENIX BV on the transfer of Ionel Ganea, in English,
tab, 24-35;
National Anticorruption Directorate - Minutes of 13.09.2007,
erection documents, photocopies, from Pădureanu Jean tab
36-38;
National Anticorruption Directorate - Minutes of 10.10.2007,
lifting documents from headquarters Football Club "CF
Gloria Bistrita 1922" tab 39 -41;
National Anticorruption Directorate Liaison Office with
similar institutions in other State Department memo to
combat crimes related to corruption offenses, send the
original and the translation of documents relating to the
Letter tab 42-76;
- NAFA National Anticorruption address to send documents
on shipments Romanian football players abroad, tab 77-109;
- Correspondence between NAFA National Anticorruption
Directorate and the transfer of Ionel Ganea, plus annexes tab
110-239.
-
VOLUME 1 4-191 file
- CODREA PAUL -
-
-
-
-
-
National Anticorruption Directorate - CODREA PAUL, Tab 1;
International Transfer Certificate and appendices for Paul
Codrea, tab, 2-5;
Memorandum of agreement between FC Dinamo Bucuresti
and Society PHOENIX BV, plus annexes, tab 6 to 10;
National Anticorruption Directorate - GABRIEL SICOE
witness statement, on 21.05.2008, 27.09.2007, tab 11 to 16;
National Anticorruption Directorate - Liaison Office with
similar institutions in other States to address Department
for Combating corruption offenses related crimes send
original documents letters rogatory from 04.05.2006 on
transfer agreement between FC Arges and Genoa Cricket in
Italy tab 17-161;
Paul Codrea File - Phoenix BV (situation receipts, copy
memorandum in English and translated into Romanian,
sheet account statement, SWIFT copy, DPVE, financial
statement Phoenix payments, etc.), tab, 162-191;
VOLUME 1 5-321 file
- CERNAT FLORIN -
-
-
-
-
-
-
National Anticorruption Directorate - CERNAT FLORIN, Tab
1;
International Transfer Certificate and annexes Florin Lucian
Cernat (transfer contract, correspondence between FC
Dinamo Bucharest Dinamo KIYV, statement of receipts and
payments transfer, memorandum of agreement between
Dynamo Kyiv and FC Dinamo Bucuresti children OP, etc.)
tab 2-30;
National Anticorruption Directorate - Liaison Office with
similar institutions in other States to address Department
for Combating corruption offenses related crimes submit the
original and certified translation in Ukrainian and English
letters rogatory documents on transfer agreement between
FC Dynamo Kyiv and FC Dinamo Bucuresti tab 31-180;
report from 24.09.2007 at the headquarters of FC Otelul
Galati - lifting documents, plus annexes tab 181-237;
File Florin Lucian Cernat - Dynamo Kyiv Ukraine (receipts
situation, including transfer agreement translation FRF
address, correspondence between FC Dinamo Bucharest
Dinamo Kiev, copy memorandum Phoenix in English and
translated into Romanian, sheet account statement copy
SWIFT, etc) tab 238-263;
File Florin Lucian Cernat - FC Dinamo Bucuresti, FC
Dinamo Bucureşti and correspondence between the National
Anticorruption Directorate,
note
details,
documents
concerning the transfer of CS Otelul Galati FC Dinamo
Bucureşti, documents on the transfer of Florin Lucian
Cernat from FC Dinamo Bucharest Dinamo Kiev (receipts
situation, including transfer agreement translation match
between FC Dinamo Bucharest Dinamo Kiev, statement of
account, account statement, SWIFT copy, etc.), tab, 264-321;
VOLUME 1 6-150 file
- MITEA Nicolae -
National Anticorruption Directorate - MITEA Nicolae, Tab 1;
- International Transfer Certificate and annexes Nicolae Mitea
tab 2-4;
- Agreement between Ioan Becali presentation and Nicolae
Mitea tab 5-6;
- National Anticorruption Directorate - Liaison Office with
similar institutions in other States to address Department
for Combating corruption offenses related crimes submit the
original and certified translation of documents rogatory
commission on transfer agreement between Ajax Amsterdam
and FC SPORT BECALI tab 7 - 150.
-
VOLUME 1 7-153 file
- Sanmartean LUCIAN -
National Anticorruption Directorate - Sanmartean LUCIAN,
Tab 1;
- Ministry of Justice - Directorate for International Law and
Treaties to address the National Anticorruption Directorate,
copied and certified translation of the documents letters
rogatory authorities Hellenic Republic, on the hearing of said
Evangelos Samaras tab 2-94;
-
National Anticorruption Directorate - Minutes dated
13.09.2007, lifting documents from Pădureanu Jean tab 9597;
- National Anticorruption Directorate - Minutes dated
10.10.2007, the headquarters of the club "CF Gloria Bistrita
1922" Lifting documents, plus annexes tab 98-104;
- SC Club Football 1922 GLORIA Pădureanu BISTRITA and
Jean, the attorney, and filed correspondence and documents
relating to the transfer Sanmartean Player Lucian tab 105153.
-
VOLUME 18-693 tabs
- BRATU FLORIN-DANIEL -
-
-
-
-
-
-
-
National Anticorruption Directorate - witness statement
BRATU FLORIN DANIEL tab 1-2;
National Anticorruption Directorate - Order delegation from
24.04.2008 - cms. Burlacu - Florin Bratu examination of the
witness, tab, 3-4;
National Anticorruption Directorate - witness statement
CONSTANTIN DAN Zotti, dated 21.04.2008, 19.09.2006, tab
5 to 11;
National Anticorruption Directorate - Viorel Cauca witness
statement, tab 12 to 13;
National Anticorruption Directorate - Order delegation from
21.04.2008 - cms. Burlacu - examination of the witness
Cauc Viorel, tab 14 to 15;
National Anticorruption Directorate - Viorel Cauca witness
statement, tab 16 to 19;
National Anticorruption Directorate - PAUL ENACHE witness
statement, dated 22.04.2008, 18.09.2006, tab 20 to 23;
-
-
-
-
-
-
Transfer Agreement between GALATASARAY SK addition
Amendment and Rapid Bucharest on Florin Bratu's transfer,
tab 24 to 26;
Ministry of Finance - Financial Guard Notes drawn forward
to AFC Rapid Bucuresti with appendices, notes Ioan Becali
data, Gheorghe Popescu, transfer contracts, accounts,
documents on the transfer of Florin Bratu from the
Romanian Football Federation, Federation Football in
Turkey, plus annexes tab 24-286;
Public Ministry - Prosecutor's Office attached to the High
Court of Cassation and Justice - Department of Criminal
Investigation
and
Criminalistics
by
the
National
Anticorruption address by transmitting the criminal case
227 / P / 2006 Gheorghe Popescu and Ioan Becali addition
order of 14.04.2006, tab, 287-551;
National Anticorruption Directorate - Minutes of 18.09.2006
lifting documents from the Romanian Football Federation,
tab, 552-633;
AFC Rapid Bucuresti - accounting documents Florin Bratu's
transfer on tab 634-688;
International Transfer Certificate plus incidental to Florin
Bratu Daniel, tab, 689-693;
VOLUME 1 9-117 file
- ALEXA DAN -
National Anticorruption Directorate - ALEXA DAN, Tab 1;
- Sports Club "Dinamo Bucharest Fortbal" - Dan Alexa player
transfer agreement Beijing Guoan FC Club of China in
Romanian, Chinese, plus annexes, tab 2 to 24;
- BECALI SPORT - Dan Alexa representation contract for tab
25 to 26;
-
National Anticorruption Directorate - Liaison Office with
similar institutions in other State Department memo to
combat crimes related to corruption offenses, transmit
response letter rogatory China, Chinese language plus
certified translation thereof, tab 27-106;
- FC Dinamo Bucureşti - Dan Alexa - LI JIAN NAN China statement of receipts,
statement of account, account statement copy, copy the
transfer agreement, memorandum, tab, 108-117;
-
VOLUME 20-106 tabs
- MIHALCEA ADRIAN National Anticorruption Directorate - MIHALCEA ADRIAN,
Tab 1;
- International Transfer Certificate for Adrian Dumitru
Mihalcea DRAGONS FOOTBAL CLUB Club Chunnam in
Korea, plus annexes, tab, 2-4;
- FC Dinamo Bucureşti National Anticorruption address to
send documents on the player's transfer Adrian Mihalcea,
tab 5 to 13;
- National Anticorruption Directorate - Liaison Office with
similar institutions in other State Department memo to
combat crimes related to corruption offenses, send letters
rogatory answer Republic of Korea, the Korean language plus
certified translation thereof, tab, 14-106;
-
VOLUME 21-370 tabs
- The Letter NETHERLANDS - original -
- Documents original letter rogatory for FC Dinamo Bucureşti
Netherlands, FC Gloria Bistrita, Paul Codrea, Florin Cernat,
Ionel Ganea, Lucian Sânmărtean, Bogdan Mara tab 1-370.
VOLUME 22-261 tabs
- The Letter NETHERLANDS - Translation -
-
National Anticorruption Directorate - Liaison Office with
similar institutions in other Member forward translation of
documents, letters rogatory from the Netherlands, tab 1-2;
- Office Rotterdam - Minutes on applications for legal aid, Tab
3 -4;
- Office Rotterdam - JC Pil - Service tax official and special
officer chases - Minutes receipt document to refer to Advice
Bureau in Business Administration AL Van Duivenboden
Phoenix BV and BV, plus annexes, tab, 5-9;
- Prosecutor functional Rotterdam - topic - request for judicial
assistance arrived from Romania - all transfers in football
affairs with Romanian players - on: FC Dinamo Bucuresti,
FC Gloria Bistrita, P. Codrea, F. Cernat and IV Ganea, tab 10
- 14;
- Prosecutor functional Rotterdam - topic - request for judicial
assistance arrived from Romania - all transfers in football
affairs with Romanian players - on: FC Gloria Bistrita and L.
Sanmartean, tab 15 to 18;
-
Prosecutor functional Rotterdam - topic - request for judicial
assistance arrived from Romania - all transfers in football
affairs with Romanian players - on: FC Dinamo Bucureşti
and B. Mara, tab 19 to 21;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
- referring to the legal aid applications - tab 22 to 27;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - INDEX official operations, tab 28 to 29;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 02.07.2007 - initiation of criminal investigations, tab
30 to 31;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 09.07.2007 takeover by the police investigation, tab 32
-33;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 02.07.2007 - research on the company PHOENIX
Chamber of Commerce BV - tab, 34-35;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 02.07.2008 - research on the company Hanot
Chamber of Commerce Holdings BV, tab, 36-37;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 02.07.2007 - research on the company Intermark
Chamber of Commerce International BV, tab, 38-40;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 02.07.2007 - research on Zarf Chamber of Commerce
Trust Corporation BV, tab, 41-43;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 10.07.2007 - Chamber of Commerce on company
research
Bedrijfskundig
ADVIESBUREAU
AL
van
Duivenboden BV, tab, 44-45;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 09.07.2007 - Minutes of complaints (claims) according
to art. 126 CPC regarding PHOENIX BV, Intermark
International BV, Bedrijfskundig ADVIESBUREAU AL van
Duivenboden BV, plus requests for information on the
companies mentioned above, tab, 46-54;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 09.07.2007 - acknowledgment - according to art. CPC
126, tab 55-57;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 16.07.2007 - Minutes of receipt of the required
information plus proof of receipt by J. Vresluis, tab 58 -61;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 17.07.2007 - Minutes research documents related to
P. Codrea tab 62-66;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 17.07.2007 - Minutes research documents relating to
F. Cernat tab 67-71;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 17.07.2007 - Minutes research documents relating to
IV Ganea tab, 72-74;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 17.07.2007 - Minutes research documents on LI
Sanmartean tab 75-82;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 17.07.2007 - Minutes research documents related to
Mara B. tab 83-85;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
of 26.07.2007 - Minutes - presentation of documents by
Romanian officers for criminal investigations, tab 86;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - Minutes
dated 25.07.2007 - Minutes - for the hearing of a witness JOHAN VERSLUIS tab 87-119;
- Fyodor-ECD-OFFICE taxes ROTTERDAM- Service - INDEX by: extracts from the Trade Register and history from the
Trade Register for companies: PHOENIX BV, Intermark
International BV, Bedrijfskundig ADVIESBUREAU AL van
Duivenboden BV, Zarf Trust Corporation BV tab 120-142;
- Fyodor-ECD-OFFICE ROTTERDAM - Service charges and
taxes - ANNEXES - statements - P. Codrea tab, 143-151;
- Fyodor-ECD-OFFICE ROTTERDAM - Service charges and
taxes - ANNEXES - statements - F. Cernat tab, 152-163;
- Fyodor-ECD-OFFICE ROTTERDAM - Service charges and
taxes - ANNEXES - bank statements, Form B, Annex
payment expense, memorandum in English, statement from
the Chamber of Commerce in Virgin Islands - IV Ganea, 164
tab - 173;
- Fyodor-ECD-OFFICE ROTTERDAM - Service charges and
taxes - ANNEXES - bank statements, Form A, transaction
detail report, CEC addressed Intermark International BV
photocopy, photocopy order confirmation receipt - LI
Sanmartean tab 174-196;
- Fyodor-ECD-OFFICE ROTTERDAM - Service charges and
taxes - ANNEXES - bank statements, Form A, B, annexes
payment charges, memorandum in English, photocopy an
invoice, statement from the Chamber of Commerce in Virgin
Islands - B. Mara tab 197-201;
- Fyodor-ECD-OFFICE ROTTERDAM - Service charges and
taxes - INDEX - documents from Romanian officers for
investigation tab 202-203
- Prosecutor functional Rotterdam - legal aid application - on
the FC Dinamo tab 204-205;
- Fyodor-ECD-OFFICE ROTTERDAM - Service charges and
taxes - opinion letters rogatory in Romania on FC Dinamo
Bucuresti, FC Gloria Bistrita, P. Codrea, F. Cernat, IV Ganea
tab, 206-209;
- Prosecutor functional Rotterdam - request for judicial
assistance - Notice of FC Gloria Bistrita and L. Sanmartean
tab 210-211;
-
Fyodor-ECD-OFFICE ROTTERDAM - Service charges and
taxes - opinion letters rogatory in Romania on the FC Gloria
Bistrita and L. Sanmartean, plus annexes tab 212-239;
- International Centre Rechtshulp to address the National
Anticorruption Directorate transmit documents relating to
letters rogatory registered under no. 802 / C / 2006 804 / C
/ 2006 and 377 / C / 2007 tab 240-261.
VOLUME 2 3-226 file
- STATUS CLUBS -
-
National
Anticorruption
Directorate
-
to
address
the
Romanian Football Federation, tab 1-2;
- Romanian Football Federation response to the National
Anticorruption Directorate, send copies of articles of
incorporation and bylaws, for the period 01.01.1999 31.12.2005 the following clubs:
o Rapid Bucharest Football Association, tab 3 to 26;
o Sports Club "Dinamo Bucharest Football Club" tab 27128;
o Football Club STEEL SA Galati tab 129-171;
- Romanian Football Federation response to the National
Anticorruption Directorate, send copies of articles of
incorporation and bylaws, for the period 01.01.1999 31.12.2005 the following clubs:
o Club Football 1922 GLORIA BISTRIŢA tab 172-191;
o Sports Club Hotspur tab 192-203;
o Association "Glory Football Club 1922" Bistrita tab
204-226.
VOLUME 2 4-155 file
- REGULATIONS FIFA-
-
FIFA Regulations years 1995 - 2001, Tab 1;
National Anticorruption Directorate - Department
for
combating crimes related to corruption offenses Liaison
Office address with similar institutions in other Member
transmit FIFA regulations for translation, Tab 2;
- National Anticorruption Directorate - Minutes dated
31.01.2008 - Doru Florin Tulus lifting documents Regulation extracted from the International Federation of
Football Association, tab 3;
- National Anticorruption Directorate - Liaison Office with
similar institutions in other State Department memo to
combat crimes related to corruption offenses transmit
certified translation FIFA regulations, tab 4-155.
VOLUME 2 5-203 file
- Statutes and regulations ROMANIAN FOOTBALL
FEDERATION -
Statutes and Regulations tab 1-5;
Status of the Romanian Football Federation, tab 6-36;
Regulation on organization and operation of the Federal
Appeal Commission, tab, 37-42;
Rules for the organization of football, tab 43-88;
Regulation of organizing futsal competitions tab 89-102;
Disciplinary Rules tab 103-128;
Regulation on the Statute football coach, tab, 129-139;
-
Regulations on the Status and Transfer of Players Football,
tab 140-175;
- List of players' agents in Romania, tab, 176-188;
- Regulation of players' agents in Romania, tab 189-203.
VOLUME 2 6-216 file
- MEMORANDUM LAWYER APOSTOL DAN -
-
Lawyer APOSTOL DAN defender Cristian Borcea accused
elected submit its statement, tab 1 to 16;
- Annex - the statement:
Paul Codrea Case tab 17-52;
o Florin Cernat Case tab 53-85;
o Bogdan Mara Case tab 86-124;
o Dan Alexa Case tab 125-166;
o Nicolae Mitea Case tab 167-177;
o Adrian Mihalcea Case tab 178-200;
o Cosmin Contra case, the tab 201-216.
o
VOLUME 2 7-357 file
- ACCOUNTS accused BRD -
-
BRD Groupe Societe Generale - address transmit copies to
the National Anticorruption Directorate accounts, money
orders, foreign exchange order, Gheorghe Popescu tab 1-357.
VOLUME 28-357 tabs
- ACCOUNTS accused BRD
-
BRD Groupe Societe Generale - address transmit copies to
the National Anticorruption Directorate Gheorghe Popescu
accounts tab 1-357.
VOLUME 29-385 tabs
- ACCOUNTS accused BRD
-
BRD Groupe Societe Generale -adresă transmit copies to the
National Anticorruption Directorate accounts, money orders,
foreign exchange order, Gheorghe Popescu tab 1-385.
VOLUME 30-395 tabs
- ACCOUNTS accused BRD -
-
BRD Groupe Societe Generale -adresă transmit copies to the
National Anticorruption Directorate accounts, payment
orders in domestic and foreign currency exchange notes,
loan agreements, sponsorship agreements, Gheorghe
Popescu tab 1-395.
VOLUME 31-296 tabs
- ACCOUNTS accused BRD
-
BRD Groupe Societe Generale -adresă transmit copies to the
National Anticorruption Directorate accounts, payment
orders in domestic and foreign currency exchange notes,
loan agreements, sponsorship agreements, Gheorghe
Popescu tab 1-296.
VOLUME 32-500 tabs
- ACCOUNTS accused - Banca Tiriac -
- Banca Tiriac - documents related to the account opened Tiriac
Bank - Branch Amzei-Rosetti for CRISTIAN BORCEA tab 1-500.
Volume 3 3 - from 501-980 = 479 sheets
- ACCOUNTS accused -
-
UniCredit Tiriac Bank SA - statements for CRISTIAN
BORCEA tab 501-773;
- UniCredit Tiriac Bank SA - the National Anticorruption
Directorate transmit address, photocopy documents related
account with Commercial Bank "Ion Tiriac" SA, account
opening request, bank statements, orders, invoices, copy of
ID card for Victor Becali tab 774-980.
VOLUME 3 4 - at 981-1440 = 459
tabs
- ACCOUNTS accused -
-
UniCredit Romania - documents related to the account
opened in UniCredit Romania - Bucharest Branch,
statements, orders, invoices, for BORCEA CRISTIAN, tab 981
- 1007;
- UniCredit Romania - documents related to the account
opened in UniCredit Romania - Aviation Branch, specimen
signature card for individuals, account opening application,
copy CI, statements, orders, invoices, for COPOS GEORGE
tab 1008 - 1021;
- UniCredit Romania - documents related to the account
opened in UniCredit Romania - Bucharest Branch,
statements, orders, invoices, Gheorghe Popescu the tab 1022
- 1039;
- UniCredit Romania - documents related to the account
opened in UniCredit Romania - Pipera Branch, account
opening application, copy CI, bank statements, payment
history refusals for the period 29.03.2000 - 29.03.2007,
Gheorghe Popescu for tab 1040-1047;
- UniCredit Romania - documents related to the account
opened in UniCredit Romania - Bucharest Branch, specimen
signature card, account opening application, statement, copy
CI, bank statements, for BORCEA Mihaela MARIANA
empowered BORCEA CRISTIAN tab 1048 - 1064;
- Tiriac Bank - Branch Amzei - documents related to the
account opened Tiriac Bank - Branch Amzei, specimen
signature card, copy CI, statements, orders, invoices, for
BORCEA Mihaela MARIANA empowered BORCEA CRISTIAN
tab 1065 - 1320;
- Banca Tiriac - documents related to the account opened
Tiriac Bank - Branch Panteleimon, specimen signature card,
account opening agreement, loan agreement personal loans
with monthly repayment Ciuraru Daniela, copy CI,
statements, orders, invoices, for DANIELA ciuraru
empowered BECALI SPORT tab 1321 - 1396;
- UniCredit Romania - documents related to the account
opened in UniCredit Romania - Pipera Branch, account
closure notice, copy CI, bank statements, account opening
application, sheet specimens, debit card application mainly
additional account password, direct debit request, etc.,
BECALI MARIANA tab 1397- 1440;
Volume 3 5-527 file
- ACCOUNTS accused -
to
address
Anticorruption Directorate, Tab 1;
- UniCredit Tiriac Bank - the
National
-
Bank
Leumi
Romania
-
the
National
Anticorruption
Directorate address, tab, 2-3;
- ING Bank NV Amsterdam - Bucharest Branch - National
Anticorruption address to send copies of account statements,
accounts turnovers 1999 - 21.03.2003, including in
electronic form to:
1.
Ioan Becali, tab 4 -8;
2.
Victor Becali tab 9-15;
3.
Gheorghe Popescu, tab 16 to 18;
4.
GEORGE COPOS tab 19 to 23;
- CITINANK Romania addressed the National Anticorruption
Directorate,
attached electronic data, tab 24 to 28;
- OTP BANK ROMANIA SA - address to the National
Anticorruption Directorate
transmit information and foreign currency accounts for
Gheorghe Popescu tab
29-39;
to
address
the
National
Anticorruption
- Bancpost
Directorate, transmit copies
taken into account for STROESCU Mircea tab 40-49;
- ING Bank NV Amsterdam - Bucharest Branch address the
Directorate
National Anti transmit information and foreign currency
accounts for
JEAN PĂDUREANU tab 50-62;
- Garanti Bank International NV - Romania Branch address
the Directorate
National Anti transmit information and foreign currency
accounts for
Gheorghe Popescu, tab, 63-64;
- Banca CR Firenze Romania SA - the National Anticorruption
Directorate address, tab, 65-66;
- Bank Leumi Romania - to
address
the
National
Anticorruption Directorate, tab, 67-68;
- OTP BANK ROMANIA SA - address to the National
Anticorruption Directorate
transmit information and foreign currency accounts for
Netoiu GEORGE tab
69-74;
- Bancpost
to
address
the
National
Anticorruption
Directorate, transmit copies
account statements and Netoiu GEORGE JOHN BECALI tab
75-100;
- Romanian Commercial Bank SA - the National
Anticorruption Directorate address transmit copies of
account statements and foreign currency for: Victor Becali,
BECALI MARIANA, ciuraru Daniel Puscoci Sica, COPOS
GEORGE, GEORGE Netoiu, STROESCU mIRC, BORCEA
CRISTIAN, PĂDUREANU JEAN, Victor Becali tab 101-268;
- ABN - AMRO BANK ROMANIA SA - the National
Anticorruption Directorate transmit address information and
foreign currency accounts for Mihai Stoica, tab, 269-411;
- ROMANIAN BANK - Member of the National Bank of Greece
- the National Anticorruption Directorate transmit address
information and foreign currency accounts for Netoiu and
COPOS GEORGE GEORGE tab 412-527.
Volume 3 6-347 file
- ACCOUNTS accused -
-
BRD - Branch Dorobanţi statements CRISTIAN BORCEA tab
1-13;
- BRD - Branch Regiment Mircea STROESCU statements, tab
14 to 24;
- BRD - Branch Dorobanţi statements Puscoci Sica, tab, 2533;
- BRD - Branch Gheorghe Popescu statements Regiment tab
34-347.
Volume 3 7-288 file
- ACCOUNTS accused -
-
Banca Transilvania to address the National Anticorruption
Directorate, transmit, children taken into account, and
empowered PĂDUREANU JEAN PĂDUREANU MARIANA tab
1-103;
- Raiffeisen Bank National Anticorruption address to send
copies of account statements BORCEA CRISTIAN tab 104288.
Volume 3 8-448 file
- ACCOUNTS accused -
-
BRD - Groupe Societe Generale to address the National
Anticorruption Directorate charged forward accounts for the
next tab 1-3;
o Victor Becali tab 4-297;
o JEAN PĂDUREANU tab 298-352;
o GEORGE COPOS tab 353-448.
Volume 3 9-194 file
- ACCOUNTING SC BECALI SPORT SRL -
- National Anticorruption Directorate BECALI SPORT SRL SC
address requests documents related to football players
transferred to foreign clubs during 1998 - 2005, Tab 1;
- SC BECALI SPORT SRL National Anticorruption address, send
the requested documents tab 2-3;
1.
Stade Rennais SEPSI transfer LASZLO FC, tab, 48;
2.
LASZLO SEPSI transfer SPORTING PITEŞTI
Sports Club, tab 9 to 15;
3.
ADRIAN MIHALCEA transfer to SC Dinamo 1948
SA, tab 16 to 25;
4.
CRISTIAN CHIVU transfer to AS ROMA, tab 26-54;
5.
COSMIN BARCAOAN transfer to FC SHARKTAR
Donetsk, tab 55-63;
6.
ADRIAN MUTU transfer to CHELSEA FOOTBAL
CLUB tab 64-79;
7.
DANIEL BRATU transfer Ovidiu Petre-FLORIN and
Galatasaray SK., tab, 80-94;
8.
Usenet IANIS-ALIN transfer to Inter Milan SpA,
tab 95-105;
9.
Bogdan Lobont transfer to AFC Ajax NV, tab, 106114;
10. Razvan Rat transfer-FLORIN BRATU DANIEL AFC
Rapid Bucuresti, tab 115-124;
11. Ioan Viorel Ganea transfer, VINTILĂ-ARGEŞ
Bogdan Ilie and FRĂSINEANU MIU IULIAN DĂNUŢCornel EXCHANGE CLUB SPOR tab 125-145;
12. Bogdan MITEA transfer to AFC Ajax NV, tab 146154;
13. VALENTIN and Adrian Nastase MIHALCEA
transfer from GENOA AND FOOTBALL CLUB CTICKET
tab 155-170;
14. Panathinaikos FC transfer streptomycin ERIC tab
171-181;
15. PĂTRAŞCU transfer AURELIAN-Bogdan from
Piacenza Football Club tab 182-194;
VOLUME 40-284 tabs
- ACCOUNTS Sports Club "Football Dinamo" Bucharest Correspondence between Emporiki Bank - ROMANIA SA
and the National Anticorruption on CHF and USD accounts of
Sports Club "Football Dinamo" Bucharest tab 1-183;
Correspondence between ING BANK NV AMSTERDAM Romania and the National Anti-Corruption Branch on local and
foreign currency accounts of FC Dinamo Bucuresti tab 184-284.
-
VOLUME 41-595 tabs
- INTERNATIONAL TRANSFER CERTIFICATE -
-
International Transfer Certificate tab 1-595.
VOLUME 4 2-479 file
- CONTRACTS REPREZENTARE-
-
Contracts representative agents - players, tab 1-479.
VOLUME 4 3-501 file
- CONTRACTS REPREZENTARE-
-
Contracts agent representation of players and professional
players, tab 1-501.
VOLUME 4 4-500 file
- CONTRACTS REPREZENTARE-
-
Contracts agent representation of players and professional
players, tab 1-500.
VOLUME 4 5-501 file
- CONTRACTS REPREZENTARE-
-
Contracts agent representation of players and professional
players, tab 1-501.
VOLUME 4 6-501 file
- CONTRACTS REPREZENTARE-
-
Contracts agent representation of players and professional
players, tab 1-501.
VOLUME 4 7-442 file
- CONTRACTS REPREZENTARE-
-
Contracts agent representation of players and professional
players, tab 1-442.
VOLUME 4 8-170 file
- Communication LAWYERS -
-
Communications and transmission lawyers report tab 1-170.
VOLUME 4 9-337 file
- Copy Files DIOCT percentage FRF ADDRESSES TORT,
criminal records, citations -
-
-
-
-
-
National Anticorruption Directorate - Minutes dated
12.12.2007 plus attached documents tab 1-139;
Correspondence
between
the
National
Anticorruption
Directorate and DIOCT the request file 181 / P / 2002 study,
tab, 40-99;
Percentage of the Romanian Football Federation charged for
transfers abroad of Romanian football players on the years
1998 - 2005, tab 100-121;
National Anticorruption Directorate - es damage to National
Agency for Fiscal Administration, on transfers of football
players from teams "DINAMO" Bucharest "RAPID" Bucharest
"Otelul Galati" and "Gloria" Bistrita abroad, tab 122-159;
National Anticorruption Directorate request for criminal
records: Cristian Borcea, George Copos, Victor Becali,
Gheorghe Popescu, Pădureanu Jean, Neţoiu George Stroescu
Mircea, Puscoci Sica, Mihai Stoica, Ioan Becali, tab, 160-177;
Buftea Court - Ilfov County Criminal Execution Office to
address the National Anticorruption Directorate, send copy
penal sentence no. 149 / 19.01.2005 on Ioan Becali, tab, 178191;
- National Anticorruption Directorate addresses the 2nd District
Court of Bucharest Buftea Court Prosecutor's Office, Court
Buftea tab, 192-195;
- National Anticorruption Directorate requests banks open
accounts on behalf of the accused, the Professional Football
League, the Romanian Football Federation - Romania contracts
football players transferred to foreign football teams, tab 196288;
- National Anticorruption Directorate - summons, tab 289-337.
-
Civil side of CASE
I . For the damage done to the detriment of the
Romanian State , National Agency for Fiscal Administration is a
civil party in question with a total amount of EUR 4,113,648 , as
follows from nr.831746 address from 10.05.2008, issued by that
agency and transmitted Department National Anticorruption on
14.05.2008 (vol .49, tab 122).
It is the damage caused by the offense of tax evasion
caused as follows:
Accused Gheorghe Copos: total amount of 2,290,005 lei,
of which 63.908 RON is damage caused against the state in case
of transfer his sweet Cristian, 2,226,097 RON representing the
damage created at the expense of the state budget Florin Bratu's
the transfer;
Mihai Stoica Accused: total amount of 319.359 RON,
repezentând damage caused against the state in case of transfer
of Arhire Julian;
Cristian Borcea accused: total amount of EUR
1,180,216, of which 609.444 RON representing the damage
created at the expense of the state budget for the transfer of
Cosmin Contra, 405.992 RON for the transfer of Dan Alexa
164.780 RON and the transfer of Adrian Mihalcea;
Becali blamed John total amount of 4,579,356 lei, of
which 609.444 RON for the transfer of Cosmin Contra, 405.992
RON for the transfer of Dan Alexa, 164.780 RON Adrian Mihalcea
the transfer, the transfer of 844.603 RON Ionel Ganea, 328.440
RON Sanmartean the transfer of Lucian and £ 2,226,097 Florin
Bratu of the transfer;
Victor Becali blamed: the total amount of 328.440 RON
representing the damage created at the expense of the state
budget for the transfer of Sanmartean Lucian;
Accused Pădureanu Jean: total 1 .173.043 USD, of
which 844.603 RON is damage caused to the detriment of the
state budget for the transfer Ionel Ganea and 328.440 RON is
damage caused to the transfer of Sanmartean Lucian;
Gheorghe Popescu Accused: total amount of 2,554,537
lei, of which 2,226,097 RON is damage caused against the state
Florin Bratu of the transfer and the transfer of 328.440 RON
Sanmartean Lucian;
Accused Neţoiu George: total amount of 405.992 RON,
representing the damage created at the expense of the state
budget for the transfer of Dan Alexa.
Paul Codrea on transfers of players, and Mara Cernat
Florin Bogdan, show that the state budget has not been damaged,
as in force on the date of transfer Law 69 of 2000, which provides
that transfer payments are not taxable.
II. The damage produced by the Romanian Football
Federation is charged in the amount of 598.667 USD,
representing the rate of transfer allowance received by the
transferor Romanian club, abstracted by declaring false reduced
amounts, accompanied by reality improper acts.
Romanian Football Federation has stated explicitly that
a civil party in the case, the original asking an expert in question,
although its president, Mircea Sandu witness showed what real
amount.
Response to the National Anticorruption Directorate,
showing that expert knowledge is not necessary, since this is
simply applying a percentage to the actual amount of the
transfer, the Romanian Football Federation has not responded to
date.
As a result, the Romanian Football Federation will be
cited as injured parties in the criminal case.
Regarding the Romanian Football Federation
prejudice as a result of concealing the actual amount of transfer
and presentation as true of the amount reduced, show the
following:
- the total amount of the FRF was injured by Dinamo
Bucharest is 434.667 USD, as mentioned in the body of
the facts. Since it was incumbent club management
international certificate of transfer request, the request is
necessary attachment of the transfer, that the accused
committed the offense of fraud to the detriment of the
Romanian Football Federation is accused Cristian Borcea
signed the transfer of all contracts for transferred from
Dinamo Bucharest players, except the transfer of Nicolae
Mitea, accused aforementioned FRF deceiving the player
in question was transferred without financial claims;
Gloria Bistrita created a total loss FRF 124,000 dollars in
damage, the damage being created by the accused
Pădureanu Jean, representing the club at both transfers
and requesting the "green card" in both cases;
- Rapid Bucharest, Florin Bratu's the transfer has
damaged the Romanian Football Federation with 40,000
dollars, the club, the accused Copos Gheorghe hiding FRF
player transfer agreement.
-
Romanian Football Federation has been injured by the three
clubs, namely Dinamo Bucharest and Rapid Bucharest Gloria
Bistrita amount of 598.667 USD.
Despite impressive amount that was injured, the Romanian
Football Federation was not a civil party in the process, requiring
technical expertise and accounting administration, although the
calculation of the injury was noted above, a very simple
calculation.
For these reasons, it will retain the offense of fraud to
the detriment of the Romanian Football Federation defendants
charged Gheorghe Copos, Cristian Borcea and Pădureanu Jean,
the other defendants are not obliged to submit documents
containing the actual amount of the transfer.
III. The damage is produced clubs totaling US $
10,169,690 , broken down transfers, sums which clubs were
injured described being revealed at the state of every transfer, is
indicated and names of participants in the act described.
According to the findings of the Financial Guard, total
damage committed by the accused, alternative formations was
stated in the status quo is $ 9,169,690, ie 8,949,613 Euro
and GBP 22,523,357 (vol. 3, 109-277 file ), but given that it was
established that the amount of one million dollars raised by
Gheorghe Popescu actually belongs club Rapid Bucharest, total
damage is actually committed US $ 10,169,690 , ieEUR
9,860,139 or 25,919,257 USD (a Florin Bratu's see transfer).
From the Financial Guard is missing and the transfer of
Nicolae Mitea, after which Dinamo Bucharest was injured by the
amount of 800,000 dollars (720,000 euros), the amount paid for
such transfer being transferred firm accused Becali John Victor
Becali. In these circumstances, the injury is committed US $
10,969,690 , ie EUR 10,580,139 or EUR 28,597,699 (see the
transfer of Nicolae Mitea).
None of the clubs was not a civil party in the case, for
various reasons, reasons which, however, have no connection
with the idea injury recovery.
The club Dinamo Bucharest was damaged by a total of
USD 5,924,690, the club Gloria Bistrita was injured by an
amount of USD 1.695 million, Rapid Bucharest was prejudiced by
the amount of USD 2,800,000, and the club Otelul Galati amount
550,000 USD. Broken down, the situation is as follows:
The accused George Copos Rapid Bucharest wrong with
the amount of US $ 2,800,000, of which 150.000 USD in case of
transfer of Cristian Dulca and 2,650,000 USD Florin Bratu's the
transfer. We specify that the transfer of the accused Copos
Gheorghe Cristian Dulca initially presented a false contract,
worth 120,000 dollars, the steps taken by CFR Cluj revealing the
real value of the contract, 600,000 USD.However, Gheorghe
Copos accused refused to record this amount so far, the
remaining amount recovered if the transfer is 150,000 USD.
Mihai Stoica accused cheated Otelul Galati and Dinamo
Bucharest clubs with a total of US $ 1,050,000, of which 550,000
for the transfer of Arhire Julian damaged the club Otelul Galati
and 500.000 USD for the transfer of Florin Cernat, harm caused
to the detriment Dinamo Bucharest.
Cristian Borcea accused Dinamo Bucharest deceived by
a total of US $ 5,924,690, of which 1,012,500 USD Cosmin
Contra's the transfer, the transfer of USD 2.58 million Paul
Codrea 500,000 USD in case of transfer of Florin Cernat, $
200,000 in the case of transfer of Bogdan Mara, 482.190 USD for
Dan Alexa's transfer, the transfer of 350.000 USD and 800.000
USD Dumitru Mihalcea the transfer of Nicolae Mitea.
Ioan Becali accused cheated football clubs Dinamo,
Rapid Bucharest and Gloria Bistrita total amount of USD
10,269,690, of which 5,924,690 USD in damage Dinamo
Bucharest, at the expense of USD 2,650,000 and 1,695,000 club
Rapid Bucharest USD at the expense of the club Gloria Bistrita.
Victor Becali accused cheated football clubs Dinamo
Bucharest and Gloria Bistrita total amount of USD 4.175 million,
of which 3.88 million USD in damage Dinamo Bucharest and
295.000 USD in damage club Gloria Bistrita.
Jean Pădureanu accused of wrong club Gloria Bistrita
total amount of USD 1,695,000 (Ionel Ganea transfers and
Sanmartean Lucian).
Gheorghe Popescu accused of wrong clubs and Rapid
Bucharest Gloria Bistrita total amount of US $ 2,945,000, of
which 2,650,000 USD with Rapid Bucharest and Gloria Bistrita
295.000 USD club.
Neţoiu accused George Dinamo Bucharest wrong with
the amount of 482.190 USD, the transfer of Dan Alexa.
1. Regarding club Dinamo, it shows that there is a civil
party as the club's accounts do not identify differences in
amounts.
The explanation is at least curious, given that
those were investigated just fraudulently concealed extra-income.
It is even more bizarre this unpretentious, as the club's
delegate, Marian Albu studied for two days all documents
showing revenues due to non-registration of the club.
As a result, the club will be summoned as injured
parties in the criminal case.
2. Club Gloria Bistrita says, unmotivated by Jean
Pădureanu accused, it is not a civil party in question.
3. No Club Rapid Bucureşti not be parties to
proceedings, citing practical, Gheorghe Copos defense of the
accused. Failure to register revenues, however, beyond any doubt,
as well as causing damage to real differences club Transfer
fee. The club will be cited as an injured party.
4. The club Otelul Galati shows that there was
previously another entity, CS Otelul Galati; has no connection
with the current company exploiting football club.
May. It is a civil party in question Club Football Club
AS tractor Braşov, an amount of $ 173,545, provided growth
increases.
The club shall be considered a fraudulent transfer
injured after the footballer Florian Bratu and the difference
detached to "solidarity contribution" (vol. 49, tab 133).
6. Club CFR Cluj will be quoted as an injured party , as
he recovered prior damage by sports courts.
IV. The clubs SC Dinamo Bucharest Gloria Bistrita, and
Otelul Galati Rapid Bucuresti were introduced in question
as civil responsible party to recover damage caused by the
offense of tax evasion.
V. Also in order to recover damages, to levy a distraint
on goods defendants and civil liable parties as follows:
1. On 23.07.2008, was seized on movable and
immovable assets of learning. Ioan Becali, by order of 17.07.2008.
2. On 01.08.2008, has seized on the real estate of
learning. Victor Becali, by order dated 17.07.2008).
3. On 29.07.2008, he seized on an apartment located in
Bucharest, Bd Mărăşti No.27, apt.2, by order of 17.07.2008.
4. On 22.07.2008, to the measure of a property
belonging to seizure of learning. Jean Pădureanu, by order of
17.07.2008.
5. On 25.07.2008, to the measure of a building
belonging to seizure of learning. Cristian Borcea, by order of
17.07.2008.
6. On 21.07.2008, to the measure of the seizure of the
two buildings and a car belonging learning. Neţoiu George, by
order of 17.07.2008.
This measure has been replaced by the attachment
imposed on the amount of 116.064 RON in an account opened by
the defendant to recover damages Neţoiu George, at his request.
7. On 28.07.2008, to the measure of the seizure of a
property located in Bucharest, Str. Lt. Av. Darian nr.8-19
belonging learning.George Copos, by order of 17.07.2008.
8. On 22.07.2008, to the measure of the seizure of a
property located in the city of Volunteers, str. Iancu Nicolae No.
123, Ilfov County, by order of 17.07.2008.
Subsequently, legal measures were taken, establishing a
mortgage on immovable property inscription.
*
*
Also in order to recover damages was instituted
garnishment on accounts civilly responsible parties according to
the order of 17.07.2008, being communicated banks and
provisions relating to garnishment amount up to which the
measure.
*
*
All measures shown above, are to be maintained by this
indictment.
***
DATA ON CRIMINAL PROSECUTION
During prosecution, the accused refused to
testify, conditioning previous studying this file, what all a refusal
statement within the meaning of art. 70 CPC is.
He raised abruptly and nonselective ECHR practice, by
mentioning the art dry. 6 and the principle of "equality of arms" in
the prosecution case.
It was also alleged accusation and insufficient
detail, given that, on request, they were handed a copy of the
indictment.
Moreover, it give more than details: give the
name of football is transferred, and the actual amount reduced,
even full names of offshore companies, the date of the offense, is
hard to imagine what would have passed.
In other words, the defense exercise was
created in abundance.
On the other hand, the ECHR practice is different than
believed the accused, including the latest, as will be
explained below:
a. Access to the file:
- That right is not absolute, it may be subject to certain
limitations. Disclosure of evidence incriminating the accused and
his lawyer may be delayed until sent to trial. Access to the case
file may only be granted in certain circumstances the applicant's
lawyer. There is violated rights of the defense if the accused is not
allowed access to the file, but his lawyer. There is violated rights
of the defense if the judge decides to keep secret certain
documents in the file to defense (Kamasinschi against Austria in
1984, Nielsen against Denmark in 1996, Milan against France
2008).
b. The presumption of innocence:
- The presumption of innocence can not be opposed to
presumptions of fact arising from the taking of evidence. National
courts are able to operate with the assumption of responsibility. A
person can be convicted for the crime that did not participate
directly and effectively, while the offense attended obviously
derived from the other (Salabiaku against France 1988).
c. The right to silence :
- A judge may make inferences resulting from the applicant
silence. In certain circumstances, the defendant silence can be
interpreted as evidence of guilt if corroborated by other
evidence. The process does not violate the principles of the ECHR
(Murray against Great Britain 1994).
d. Information about the allegations:
- Disclosure of the accusation, that level of detail, is at the
discretion of the judicial body. Details of the accused must be
reasonable and just enough to allow him to be able to make his
defense. It was considered that the Convention was not violated
when the investigative judge was confined to say that the accused
is charged with "corruption" (Nielsen against Denmark 1992).
e. The notion of offense:
- Constitute a criminal offense any act which may be framed
by national courts in a legal text. The concept of crime is
autonomous and can be interpreted as any act which has a
degree of social danger and a necessarily large enough only those
that are expressly offense under the law of the state (Brogan
against Great Britain 1984 Wloch against Poland 2000 Murray
against Great Britain in 1994, Nachova against Bulgaria 2000).
f. clues:
- The notion of clues is the existence of data, information, a
reasonable suspicion shall have the same force as those
necessary to justify a conviction or to present an indictment is
not necessary that the person is, in the end, charged and
prosecuted (against Russia Gusinsky 2004 ff Tumcer against
Turkey Durmus 2004 Ikimcisoy against Turkey 2004 Jecius
against Lithuania in 2000, Van den Brink against Holland 1984).
g. Reasonable time procedures:
- State one answer only delays imputable to him. The person
claiming unreasonable length of proceedings must prove its
normal course.The means chosen for the process reasonable
terms are left to the Member. A State can be held liable if the
attitude is abusive and dilatory parties (Preto against Italy 1983).
- Total lack of care both defendants and their lawyer in
the exercise of procedural rights under national law results in
loss of warranty stipulated by art. 6, paragraph 3, letter b the
European Convention
(Melin against France 1993, Bricmont v Belgium 1989).
Therefore, conditioning participation in
procedures for resolving some way pleadings, requests and
complaints, not only outside the legal procedural framework,
but it is also clear evidence of refusal to exercise procedural
rights, characterizing also an abuse the right of all those who
resort to such approaches rights of defense, given that the
pleadings, requests and complaints do not lead to the
suspension of an act performed or tracking to be performed.
However, during the prosecution has complied
with the Constitutional Court Decision no. 1086 2008 lawyers
being notified about performing each act of prosecution.
We show that although the statement did not
constitute a recognition unreserved statement by attorney Dan
Apostol, indicating the account holder as the Company created
the accused Becali Bancaire de Genève John.
*
On the other hand, the accused pleaded George
Neţoiu Management Board's approval of the Club Dinamo defense
acts completely invalidated so high, as well as all members of this
board, as a witness in this case.
Thus, the National Anticorruption Directorate
submitted time sheets and no records, it was legal to take and
send.
We present some of the relevant witness
statements in the file:
1. Control Mocuţa George: "(...) In relation to international
transfers of players, show that I do not remember to be discussed
at meetings of this problem. "
2. Witness Plugaru George: "(...) I attended the hearing
on 30.06.1999 as evidenced by the attendance sheet that I present
today, the date of the hearing. I declare categorically that
discussed the transfer of Cosmin Contra or sums of money
transfers (...). "
3. Witness Vladimir Cohn: "(...) on the transfer of Paul
Codrea presented as discussed at the meeting on 25.10.1999, I am
not aware of this transfer. Resolutions listed were written
subsequent to that meeting and individual members are not signed
CA. The attached table showing the signatures of the participants
actually present attest to that meeting, but that does not mean that
these resolutions were discussed. Specifically, this table is a piece
of presence " .
Noting that the prosecution is completed,
Layout:
I. According to art. 262, item 1, letter of the
CPC,
Starting criminal action and
Proceedings against the defendants:
1. COPOS GEORGE - son of Elijah and Flower, born on
27.03.1954 in the town Tasnad, Satu Mare county,
residing in Bucharest, street Lt.com.av. Dumitru
Darian nr.8-10, sector 1, personal identification
number 1530327400550
- for the offense of cheating, prev. the art. 215 para 1, 2
and 5 of the Criminal Code. With apps. art. 41 para. 2 of
the Criminal Code. ;
- for the crime of tax evasion, prev. of the art. 12 of Law
87/1994, to apply. art. 41 para. 2 of the Criminal
Code. and art. 13 of the Criminal Code. (Now Article 9 of
Law 241/2005 letter a);
- to apply. art. 33 lit. of the Criminal Code .;
2. Mihai Stoica - son of Elijah-John and Elena, born on
04.12.1965 in Sibiu, residing in Bucharest, Mărăşti
Avenue, No.27, apt.2, sector 1, personal identification
number 1650412170344
- for the offense of cheating, prev. the art. 215 para 1, 2
and 5 of the Criminal Code. With apps. 41 al. 2 of the
Criminal Code;
- for the crime of tax evasion, prev. the art. 12 of Act 87 of
1994 (now Art. 9 letter of the law 241/2005). with
aplic.art. 13 Criminal Code. ;
- for the offense of money laundering, prev. the art. 23
of Law 21/1999 letters (now Art. 23 letter a of Act 656 of
2002), to apply. art. 13 of the Criminal Code. ;
- for the offense of money laundering, prev. the art. 23
lit. c of Law 21/1999 (now Art. 23 c of Law 656 of 2002),
to apply. art. 13 of the Criminal Code. ;
- with the envelope. art. 33 lit. of the Criminal Code ..
3. BORCEA CRISTIAN - son of Stere and Elena, born
01.17.1970 in Bucharest, residing in the village
Pantelimon Pantelimon, Ilfov County, Cernica Road
No.27,
personal
identification
number
1700117434539
- for the offense of cheating, prev. the art. 215 para 1, 2
and 5 of the Criminal Code. to apply. art. 41 para. 2 Penal
Code. ;
- For the crime of tax evasion, prev. the art. 12 of Act 87
of 1994 (currently the Rt. 9 letter of Law 241/2005), to
apply. art. 41 para. 2 of the Criminal Code and art. 13 of
the Criminal Code. ;
- For the offense of money laundering, prev. the art. 23
letters of Law 656/2002, to apply. art. 41 para. 2 of the
Criminal Code;
- For the offense of money laundering, prev. the art. 23
lit. c of Law 656/2002, to apply. art. 41 para. 2 of the
Criminal Code;
- For the offense of association to commit crimes,
prev. the art. 323 paragraphs 1 and 2 of the Criminal
Code ..
-
to apply. art. 33 lit. of the Criminal Code .;
4. Ioan Becali - Haralambos and Verdec son, born on
06.10.1952 in the village Frumuşiţa, Galaţi, residing
in Bucharest, Calea Floreasca nr.91-97, apartment 39,
sector
1,
personal
identification
number
1520610400331
- for the offense of cheating, prev. the art. 215 para 1, 2
and 5 of the Criminal Code. With apps. art. 41 para. 2 of
the Criminal Code. ;
- For the crime of tax evasion, prev. the art. 12 of Act 87
of 1994 (now Art. 9 letter of Law 241/2005), to
apply. art. 41 para. 2 of the Criminal Code. and art. 13 of
the Criminal Code.;
- For the offense of money laundering, prev. the art. 23
letters of Law 656/2002, to apply. art. 41 para. 2 of
the Criminal Code. ;
- For the offense of money laundering, prev. the art. 23
lit. c of Law 656/2002, to apply. art. 41 para. 2 of
the Criminal Code. ;
- For the offense of association to commit crimes,
prev. the art. 323 paragraphs 1 and 2 of the Criminal
Code ..
- To apply. art. 33 lit. of the Criminal Code .;
5. Victor Becali - Haralambos and Everdi son, born on
03/09/1961 in Bucharest, residing in the village
Volunteers, Ilfov County Road No. 42 A Hero Iancu
Nicolae,
personal
identification
number
1610903400323
- for the offense of cheating, prev. the art. 215 para 1, 2
and 5 of the Criminal Code. With apps. art. 41 para. 2 of
the Criminal Code;
- For the crime of tax evasion, prev. the art. 12 of Act 87
of 1994 (now Art. 9 letter of Law 241/2005), to
apply. art. 41 para. 2 of the Criminal Code. and art. 13 of
the Criminal Code;
- For the offense of money laundering, prev. the art. 23
letters of Law 656/2002, to apply. art. 41 para. 2 of the
Criminal Code. ;
- For the offense of money laundering, prev. the art. 23
lit. c of Law 656/2002, to apply. art. 41 para. 2 of the
Criminal Code. ;
-
for the offense of association to commit crimes, prev. the
art. 323 paragraphs 1 and 2 of the Criminal Code ..
- To apply. art. 33 lit. of the Criminal Code .;
6. PĂDUREANU JEAN - son of Michael and Bob, born
on 22.03.1936 in the city Băileşti, Dolj County,
residing in Bistrita, Ecaterina Street No.17, apartment
2, Bistrita-Nasaud, personal identification number
1360322060765
- for the offense of cheating, prev. the art. 215 para 1, 2
and 5 of the Criminal Code. With apps. art. 41 para. 2 of
the Criminal Code. ;
- For the crime of tax evasion, prev. the art. 12 of Act 87
of 1994 (now Art. 9 letter of Law 241/2005), to
apply. art. 41 para. 2 of the Criminal Code. and art. 13 of
the Criminal Code. ;
- For the offense of money laundering, prev. the art. 23
letters of Law 656/2002;
- For the offense of money laundering, prev. the art. 23
lit. c of Law 656/2002;
-
to apply. art. 33 lit. of the Criminal Code .;
to apply. art. 74 lit. of the Criminal Code ..
7. Popescu Gheorghe - son of Constantine and Elena,
born on 09/10/1967 in Calafat, Dolj County, residing
in Bucharest, Maxim Gorky Street no. 32-34,
apartment 12B, sector 1, personal identification
number 1671009162152
- for the offense of cheating, prev. the art. 215 para 1, 2
and 5 of the Criminal Code. With apps. Article 41. 2 of the
Criminal Code. ;
- For the crime of tax evasion, prev. the art. 12 of Act 87
of 1994 (now Art. 9 letter of Law 241/2005), to
apply. art. 41 para. 2 of the Criminal Code. and art. 13 of
the Criminal Code. ;
- For the offense of money laundering, prev. the art. 23
letters of Law 656/2002;
- For the offense of money laundering, prev. the art. 23
lit. c of Law 656/2002
- To apply. art. 33 lit. of the Criminal Code .;
8. Netoiu GEORGE - son of Peter and Natalia, born on
01.08.1959 in the village of Poiana Mare, Dolj County,
residing in Bucharest, foliage Street No.1, Sector 4,
personal identification number 1590801400534
- for the offense of cheating, prev. the art. 215 para 1, 2
and 5 of the Criminal Code .;
- For the crime of tax evasion, prev. the art. 12 of Act 87
of 1994 (now Art. 9 letter of Law 241/2005), to
apply. art. 13 of the Criminal Code. ;
- For the offense of money laundering, prev. the art. 23
letters of Law 656/2002;
- For the offense of money laundering, prev. the art. 23
lit. c of Law 656/2002;
- To apply. art. 33 lit. of the Criminal Code .;
II. Under the provisions of art. At February 24 ff. of the
CPC, art. 10 letter g and art. 11 lit. of the CPC,
Termination prosecution for the offenses of forgery of
documents under private signature prev. the art. 290 of the
Criminal Code. Gheorghe Copos against the accused,
Cristian Borcea, Ioan Becali and Victor Becali.
III. Under the provisions of art. 249 of the Penal
Procedure Code, art. 10 letter d of CPC, art. 11 pt. 1
lit. b of the CPC,
Removing the prosecution of the accused under Cristian
Borcea, Ioan Becali and Victor Becali on charge prev. the
art. 7 of Act 39 of 2003.
IV. Under the provisions of art. 38 related to art. 45 of
the CPC:
Splitting the case, as was stated in the indictment.
*
Given the quality of the defendant Senator George
Copos, according disappear. art. 264 CPC, the file is
forwarded High Court of Cassation and Justice, to be
quoted:
Defendants:
COPOS
GEORGE ,
residing
in
Bucharest,
street
Lt.com.av. Dumitru Darian nr.8-10, sector 1
Mihai Stoica , residing in Bucharest, Mărăşti Avenue,
No.27, apt.2, sector 1
CRISTIAN BORCEA , residing in the village Pantelimon
Pantelimon, Ilfov County Road No.27 Cernica
Ioan Becali , residing in Bucharest, Calea Floreasca nr.9197, apartment 39, sector 1
Victor Becali , who lives in the village of Volunteers, Ilfov
County Road No. 42 A Hero Iancu Nicolae,
PĂDUREANU JEAN , residing in Bistrita, Ecaterina Street
No.17, apartment 2, Bistrita-Nasaud
Gheorghe Popescu , residing in Bucharest, Maxim Gorky
Street no. 32-34, apartment 12B, District 1
Netoiu GEORGE , residing in Bucharest, foliage No.1 Street,
District 4
The injured party :
Club CFR 1907 Cluj , Republic Street no. 109, 3rd floor,
Cluj-Napoca, Romania, 400489;
Romanian Football Federation , Street No.12 Sg.Vasile
Şerbănică, sector 2, Bucharest.
Civil parties:
National Agency for Fiscal Administration , Bucharest,
Str. Apolodor No.17, Sector 5, postal code 050471
Ministry of Economy and Finance , Calea Victoriei. 152,
sector 1, Bucharest, code 010096
Romanian State, Calea Victoriei. 152, sector 1, Bucharest,
code 010096
AS tractor Braşov, Braşov, str. Crisan nr. 7, Bl. 24, ap. 8
Brasov ;
Civilly responsible party:
FC Rapid Bucuresti SA ., Bucharest 1, Blvd. Poligrafiei. 1C;
FC Dinamo Bucuresti SA ., Bucharest, Calea Floreasca,
nr. 18-20, sector 1
FC Otelul Galati SA , Galati, str. Regiment 11 Siret no. 2A
Galati 800 322;
AS Gloria Bistrita in 1922, and betray Park, nr.1-3 code
4400 BISTRIŢA Address: Park Street, nr.1,3 code 4400 Bistrita
WITNESSES:
1.
Mircea Sandu, residing in Bucharest, str. Dr.
Burghelea no. 10A, sector 2;
2.
MARIAN ALBU, residing in Bucharest Unirii
Boulevard. 20, Bl. 5C, et. 3, ap. Sector 4;
3.
BIVOLARU Cornel-Cristian, residing in Bucharest, str.
Pictor Mircea G. metrescu no. 3 ap. 1, District 1;
4.
DURU
Viorel,
residing
in
Bucharest,
Sos. Pantelimon. 107, Bl. 400, sc. 2, ap. 88, sector 2;
5.
PRUNEA FLORIAN, residing in Bucharest, Sos. Stefan
cel Mare. 240, Bl. 59A, sc. 5 et. 4, ap. 139, sector 2;
6.
Catalin Constantin Munteanu, residing in Bucharest,
Sos. Oltenitei. 220, Bl. 8 sc. 1 et. 7 ap. 48, sector 4;
7.
Nicolae Badea, residing in Bucharest, str. Crângului
no. 1 ap. 1, District 1;
8.
Sburlea ION, residing in Bucharest, str. Dr. Ion
Ghiulamila no. 23, sector 5;
9.
DENNIS-GEORGIAN ŞERBAN, residing in Constanta,
str. Bogdan Voda nr. 21, Constanta county;
10. CHIVU CRISTIAN-Eugene, residing in Bucharest, Str.
General Burileanu no. 13, Bl. XXC, et. 2, ap. 7, District 1 ;
11. Mocuţa GEORGE, residing in Bucharest, Str. Traian
nr. 2 Bl. F1, et. 4 ap. 12, sector 3;
12. STAN ION, residing in Bucharest, B-dul Decebal. 18,
sc. 4 et. 6 ap. 37, sector 3;
13. MARIUS VORNICEANU, residing in Bucharest, str.
Nera no. 2 Bl. OD3, et. 3, ap. 136, sector 6;
14. Iftimoaie CRISTIAN-ION, residing in Bucharest, str.
Şinca no. 26, sector 1 ;
15. Radu Stroe, residing in Bucharest, str. Grigo re
Gabrielescu no. 12, sector 2;
16. Dan Matei Agathon, residing in Bucharest, str.
Gheorghe Ionescu Siseşti no. 74A, sector 1 ;
17. BADEA Nicolae, residing in Bucharest, str. C rank
no. 1 ap. 1, District 1;
18. Marcel Popescu, residing in Bucharest, Bd Uverturii
no. 10 Bl. B1, ap. 8, sector 6;
19. Chesnoiu NICULAE, residing in Bucharest, str.
Vlădeasa no. 11 Bl. C33, et. 3, ap. 78, sector 6;
20. Dumitru Popescu, residing in Bucharest, str. Aldea
Deleni no. 10 Bl. T 74, et. 3, ap. 13, Scete 2 ;
21. PLUGARU
GEORGE,
residing
in
Bucharest,
Sos. Panduri no. 5 Bl. P 31, et. 1, ap. 7, District 5 ;
22. VLADIMIR COHN, residing in Bucharest, Str. Ing.
Nicolae Constantinescu no. 1-3, sector 1 ;
23. BADEA Petre, residing in Bucharest, Str Gen iului
no. 16, ap. 1, Sector 6;
24. BERECHET Nicholas, residing in Bucharest, str.
Update. 94, Bl. 10D 2, et. 5, ap. 14, sector 1;
25. Milica Andreea-RODICA, residing in Bucharest, str.
Politehnicii no. 2 Bl. 5A, et. 3, ap. 102, sector 6;
26. BOILER PAUL, residing in Bucharest, str. Popa Rusu
no. 9A, et. 1 ap. 3, District 3;
27. JOHN MARTIN, residing in Cluj-Napoca, str. No Red
Lake. 6 Bl. F1, ap. 23, Cluj county;
28. Balaji Mircea, who lives in Cluj-Napoca, str.
Al. Vlahuţă, Bl. B, sc. 2, et. 9 ap. 80, Cluj county;
29. Sweet CRISTIAN - Alexander lives in Cluj-Napoca, str.
Octav Băncilă no. 1 Cluj;
30. Gheorghe Dinu-Michael, residing in Bucharest, str.
Herăstrău no. 10, sector 1 ;
31. MARCEL Lăzăreanu CĂLIN, residing in Cluj - Napoca, s
tr. Ţebei no. 30, Cluj county;
32. ARHIRE IULIAN, residing in Iasi, str. Păcurari no. 138,
Bl. 587, et. 4, ap. 15, Iasi County;
33. ION ion residing in Galati, Mazepa II, Bl. M13, et. 4, ap.
38, Galaţi;
34. PECHEANU GEORGE, residing in Galati, str. Gheorghe
Doja. 12 Bl. DJ, et. 4, ap. 69, Galaţi;
35. STAMATE Doina, residing in Galati, str. Regiment 11
Siret no. 143, Bl. P4, et. 3, ap. 16, Galaţi
36. STANCIU Nicholas Mariani residing in Bucharest, str.
Camp Road no. 94, Bl. 5/9, ap. 33, sector 6;
37. STANCIU
TEODORA-FLORINTINA,
residing
in
Bucharest, str. Camp Road no. 94, Bl. 5/9, et. 9 ap. 33,
sector 6;
38. Cosmin Contra-Marius, who lives in Timişoara, str.
Calea Urseni no. 26-28, Timis County;
39. VALENTIN PETRINA MARIUS, residing in Bistrita, str.
No Entry violets. 5 Bl. 5 sc. F, ap. 59, Bistrita Nasaud ;
40. SICOE
GABRIEL,
on
21.05.2008,
27.09.2007,
domiciled in Dublin, str. No rivers. 20, Arges;
41. FLORIN BRATU DANIEL, residing in Bucharest, Bd
Bessarabia no. 210-216, Bl. M15, et. 4, ap. 18, sector 2 ;
42. Zott
CONSTANTIN-DAN,
dated
21.04.2008,
19.09.2006, residing in Bucharest, str. Metropolitan
Barlaam no. 103, sector 1 ;
43. Viorel Cauca, residing in Bucharest, str. Odobeşti
no. 11 Bl. T1, sc. B, et. 8, ap. 131, sector 3 ;
44. ENACHE PAUL, residing in Braşov, str. Crisan nr. 7,
Bl. 24, ap. 8 Brasov ;
45. JOHAN VERSLUIS, Dutch citizen, with an address
ZEEMANSTRAAT 13, postal code and city Rott R DAM 3016
CN, The Netherlands;
Legal costs amounting to £ 1,000,000, justified by the
multitude of letters rogatory, translations, travels to raise the
documents shall be borne by the defendants, as follows:
1.
2.
3.
4.
5.
6.
7.
8.
Copos Gheorghe - 100.000 RON;
Mihai Stoica - 50.000 RON;
Cristian Borcea - 250.000 RON;
Ioan Becali - 300.000 RON;
Victor Becali - 100.000 RON;
Pădureanu Jean - 50.000 RON;
Popescu Gheorghe- 100.000 RON;
Neţoiu Gheorghe - 50.000 RON.
Chief prosecutor
Doru Florin Tulus
One