Chelsea midfielder Michael Ballack has been fined 70,000 euros (47,000) for not paying tax on a gift for his wife.

The incident occurred in January when Ballack returned from a training camp in Dubai with former club Bayern Munich carrying a 2,000-euro (1,350) handbag.

At Munich airport, the 29-year-old filed through the channel labelled 'nothing to declare', but on a random check by German customs officials the item was found and he was accused of trying to avoid paying 350 euros (235) in taxes.