Lionel Messi is to go on trial on a charge of tax evasion after a magistrate on Friday dismissed an appeal from the player which claimed he was unaware of the financial dealings of his father.
It is alleged that Messi's image rights were sold by his agent and father Jorge — who assumed full responsibility when the case began — using companies in countries like Belize and Uruguay to avoid Spanish tax obligations.
Messi has claimed he left all his business interests to his father and his management team but a judge in July stated "there was sufficient evidence" that Messi "could have known about and consented to the creation and maintaining of a fictitious financial structure".
Messi's appeal, heard on Friday in Gava, near Barcelona, was rejected.
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