- La Liga
Messi and father to face tax charges
A Spanish judge on Monday rejected a prosecutor's request to drop charges of tax fraud against Lionel Messi and ordered the investigation into three cases of suspected unpaid taxes to proceed.
A court statement said there is "sufficient evidence" to believe the Barcelona and Argentina star "could have known and consented" to the creation of a fictitious corporate structure to avoid paying taxes on income from his image rights.
The statement was issued by the court in Gava, Barcelona, that was initially called on by prosecutors to investigate if there was a case for Messi and his father, Jorge Horacio Messi, to answer. Messi Sr then told the media that he and his son were both cooperating fully with the authorities.
In June, Messi's public relations firm said a prosecutor had agreed to drop the tax fraud case against the player and his father.
Messi's father is under investigation for an alleged €4 million (£3.2m) in unpaid taxes from 2007-09. He made a payment of more than €5m (£4m) in August 2013 to cover alleged unpaid taxes, plus interest.
Monday's statement said it was not necessary for Messi "to have full knowledge of all accounting or corporate transactions or the exact amount of the fraud" for him to have had a clear idea of an intention to defraud.
Spain has been cracking down on tax evasion as it fights to repair the country's public finances after a prolonged recession triggered by the collapse of its once-booming real estate sector.
Finance Minister Cristobal Montoro warned footballers they should make sure they were "comfortable" with their tax affairs.