A Spanish court has charged Spanish league champion Barcelona with tax fraud of 9.1 million euros ($12.5 million) over the transfer of Brazil forward Neymar.
Judge Pablo Ruz said in his decision, released on Thursday, there was enough evidence to merit charges over Neymar's 57 million-euro (then $77 million) move from Santos last summer.
Ruz is also investigating former Barcelona president Sandro Rosell over the deal.
Rosell quit soon after it emerged 40 million euros ($55 million) of the transfer was paid to a firm operated by Neymar's father, who has been called on to testify by Ruz.
Thursday's decision comes a day after public prosecutor Jose Perals charged Barcelona with fabricating simulated contracts and using "financial engineering" to defraud the Spanish Treasury.
Barcelona have denied the charges.