Major AIK Bandy is being investigated by the Swedish Tax Agency

On the way up, AIK Bandy has run its business through two different companies. The 2017-2018 season in Division 1 was the company AIK Bandy which then changed its name to Aktiebolaget Snöbollseffekt 1718 and went bankrupt in the summer of 2018 with tax liabilities in excess of SEK 800,000.

For the 2018-2019 season, a new company called SvartGul Bandy was started and even there they incurred tax liabilities for unpaid employer fees and taxes. They were paid, but not continuously, but in three different payments of around half a million SEK at a time.

After a couple of board changes, Marco Engborg became chairman of the Black Yellow Bandy and he is the man behind AIK Bandy's investment. He is now chairman of the association while his company Fortaxa Security is pushing millions of sums into the club every season.

- All companies that are around sports are usually a company to be able to sell "sponsorship" and be able to deduct VAT when sports associations are not subject to VAT. Then the idea is that they should be able to carry wages over a certain period and generate revenue. That was the basic idea, says Engborg to SVT Sport about the Black Yellow Bandy.

AIK Bandy Association and the company SvartGul Bandy are currently being investigated by the Swedish Tax Agency. It is about from which account the salaries of the players and leaders have come.

- I have always thought it is wrong because it is not the BlackGul Bandy that paid the salaries, but that it is the association that has done it, says the Swedish Tax Agency's Ingemar Andreasson to SVT Sport.

The Swedish Tax Agency testifies to the lack of ongoing accounting as well as inadequate salary specifications and control data. The investigation has led to employer contributions being moved from the BlackGul Bandy to the AIK Bandy Association because the Swedish Tax Agency believes that it is from the association's account that the salaries have been paid.

- My opinion is that they have had a plan from the very beginning to run a limited company per season and then you release that company when the season is over, says Andreasson.

Now AIK Bandy has asked for a review of the Swedish Tax Agency and then it is a process manager who is implementing it. AIK Bandy's chairman Marco Engborg, unlike the Swedish Tax Agency, claims that the investigation has been closed and that the club has done no wrong.

- The Swedish Tax Agency came to AIK Bandy because they had reviewed and seen what the players are called and that they receive compensation, but they are not declared as they should. Then they come to the association which shows that they have cooperation agreements with other parties so it is them they have to go on. Then they review us, but they have declared. Then they had to close the investigation. Then we were right, says Engborg.

Is the investigation completely closed down?

- Yes, there is nothing. They've ended it.

Can you request a decision on completion?

- Yes of course. It is no strange thing.

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But when SVT Sport requested a decision on the investigation from the Swedish Tax Agency, it turned out that the investigation was not completed without AIK requesting reconsideration and that so far no information has been received about it. AIK has the opportunity to appeal a new decision.

Since June this year, the board of SvartGul Bandy consists of two Slovaks who live in Småland's Strömsnäsbruk. At the end of August, the address was changed from Bergshamra in Stockholm to Strömsnäsbruk and ten days later the company was also renamed to RT Sponsor Sales.

SVT Sport has tried to get in touch with the Slovak Board representatives, but the only answer is a sms where one of them asked us to come to Strömsnäsbruk. SVT Sport then did not get in touch with them over the phone and did not find them when we knocked at their home or at their job at Engborg's company Fortaxa Security.

- It was probably because they didn't want to talk to you. You had chased them and they didn't understand - "who are you?", Says Engborg.

Engborg believes that some of the tax liabilities of the company, which was previously called SvartGul Bandy, are due to the new representatives misusing the company.

- These guys were good friends of mine and worked in our business before. They are from Slovakia, I think. Our idea was that we would sell clothes and stuff like that to our supporters and so on. And make money from it. But they did not really understand that you need some form of credit to run a company. When shopping from abroad you have to pay in advance and they thought it might take one to two months, but it takes four to five months. They lost the money on misguided purchases, but they forgot they had a little neighbor to pay that we had paid for. That was what broke out and then I had to go in and fix it, says the bandy chairman.

On AIK's way up in the series system, bandy legends such as Andreas Bergwall and Pelle Fosshaug have joined the association. Now you are back in the elite series for the first time in over 50 years and the premiere is played away against Bollnäs in just under two weeks.

See the full review in Sports Mirror 19.00 in SVT1.