Alexander Tomov, the former CSKA Sofia president, has accused the club's current owners, Titan, of being responsible for the club's financial problems, saying that all outstanding liabilities and debts were completely covered at the time of his departure, Dnevnik daily reported on September 28 2009.

"During my spell as club president, all debts were paid. It's obvious that the debts currently afflicting the club stem from the new management. I guarantee that we paid everything, including players' insurance and all supplementary benefits," he said.

"We left the club in the clear. If there were any other financial obligations, they were covered on January 27 2009 during the sales proceeds," he said.

The National Revenue Agency (NRA) disclosed last week that CSKA owed 2.1 million leva, a sum subsequently confirmed by the club.

"There was never any tax evasion here at this club. On the contrary, we were the first club to declare officially players' wages," said Tomov.

Tomov said that during his time at the helm of CSKA, the highest paid player received 15 000 euro a month, which was "natural,if you want to attract a quality international player".

"Allegations that proceeds from transfers did not make their way to the club are complete lies. All transfers were conducted and executed by the board of directors, not by myself. I never took a commission for myself. Neither did I ever allow anyone else to do so."

Finally, Tomov accused former Bulgarian prime minister Sergei Stanishev and "a few of his associates of being responsible for the revoking of CSKA's licence and its expulsion from European competition last season".

On September 23, NRA declared that eight clubs in Bulgaria were embroiled in tax evasion, amounting to 7.8 million leva in total, of which one club owed more than two million leva. These records showed that a number of players had addenda to their contracts, stipulating salary increases of 10 000 to 15 000 leva a month, while clubs' records said that they received 220 leva a month.

"I just want to know how these players could afford brand-new luxury cars with their 220 leva monthly salaries," Krassimir Stefanov, head of the NRA said, quoted by public broadcaster BNT. With the exception of some of the top teams, all had their football players paying the mandatory minimum salary of 220 leva a month, he said.