A Spanish judge has indicted Barcelona president Josep Bartomeu and his predecessor Sandro Rosell for tax fraud and fraudulent administration in a probe centring on the signing of Brazilian star Neymar.
Investigative magistrate Pablo Ruz accused the club and its management of fabricating a labyrinth of contracts to hide the real cost of signing the striker in 2013.
The judge said Neymar cost at least €83.3m, while Barcelona officials insist they paid €57m.
Mr Bartomeu took over the Catalan club when Mr Rosell resigned in January last year after being named a suspect in the case and investigated for misappropriating funds to hide the transfer cost.
No trial date has been set.