Madrid court re-opens case against Neymar over transfer irregularities

A case into alleged irregularities regarding the transfer of Brazil striker Neymar to Spanish club Barcelona has been reopened.

MADRID (AP) — A case into alleged irregularities regarding the transfer of Brazil striker Neymar to Spanish club Barcelona has been reopened, a Madrid court said Friday.

The ruling came less than three months after National Court judge Jose de la Mata shelved the complaint brought by Brazilian investment group DIS against Neymar, his father, former Barcelona president Sandro Rosell and former Santos president Odilio Rodrigues.

Prosecutors appealed and judge Angela Murillo Bordallo ruled that there is still enough evidence to keep the case alive.

The Brazilian investment group was entitled to 40 percent of Neymar's transfer from Brazilian club Santos in 2013, but claimed it received a smaller compensation than it should have because part of the transfer fee was concealed.

Neymar and the other parties being accused by prosecutors have denied wrongdoing. The Barcelona star and his father, who acts as Neymar's agent, appeared at a Madrid court in February to defend themselves.

Best photos of Neymar

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Neymar attends a training session for Brazil ahead of the Copa America on June 27, 2011 in Campana, Argentina.

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Neymar controls the ball during Brazil's Copa America match against Venezuela on July 3, 2011 in La Plata, Argentina.

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Brazil's past and present: Pele and Neymar at a Santos FC commemoration match in 2012.

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Neymar celebrates at the end of Santos' Sao Paulo state league final match against Guarani on May 13, 2012 in Sao Paulo, Brazil. Santos won 4-2.

Al Tielemans

Neymar heads the ball during Brazil's gold medal match against Mexico on Aug. 11, 2012 in the Summer Olympics at Wembley Stadium in London. Brazil lost 2-1.

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Neymar celebrates after scoring in Brazil's FIFA Confederations Cup match against Japan on June 15, 2013 at Estadio Nacional in Brazil. Brazil won 3-0.

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Neymar celebrates with Barcelona teammates Lionel Messi and Cesc Fabregas after Messi scored his third goal against Valencia during their La Liga match on Sept. 1, 2013 at Mestalla Stadium in Valencia, Spain.

Neymar celebrates after scoring Barcelona's first goal during a first leg quarterfinal Champions League match against Atletico Madrid on April 1, 2014 at Camp Nou in Barcelona, Spain.

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Neymar looks to throw-in the ball during Brazil's International Friendly match against Panama on June 03, 2014 at Serra Dourada Stadium in Goiania, Brazil.

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Neymar of Brazil poses during the official FIFA World Cup 2014 portrait session on June 8, 2014 in Rio de Janeiro, Brazil.

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Neymar celebrates a goal during Brazil's World Cup match against Croatia on June 12, 2014 at the Arena de Sao Paulo in Brazil.

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Neymar plays the ball during Brazil's World Cup match against Cameroon on June 23, 2014 at Estadio Nacional in Brasilia, Brazil.

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Neymar lies injured while teammate Marcelo appeals during Brazil's World Cup quarterfinal match against Colombia on July 4, 2014 at Estadio Castelao in Fortaleza, Brazil.

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Neymar answers a question from the media as his eyes well up with tears during a press conference on July 10, 2014 at the Granja Comary training center in Teresopolis, Brazil. Neymar suffered a broken vertebrae during the World Cup match against Colombia one week earlier.

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Neymar tries to get around Enzo Roco during Barcelona's Copa del Rey match against Elche CF on Jan. 8, 2016 at Camp Nou in Barcelona, Spain.

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Neymar celebrates with Barcelona teammates Luis Suarez and Lionel Messi after scoring against Atletico Madrid during their La Liga match on Jan. 11, 2015 at Camp Nou in Barcelona, Spain.

Andres Kudacki/AP

Neymar scores a goal for Barcelona against Atletico de Madrid's Jan Oblak during their Copa del Rey quarterfinal match on Jan. 28, 2015 at the Vicente Calderon Stadium in Madrid, Spain.

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Neymar celebrates with teammate Lionel Messi after Messi scored during Barcelona's La Liga match against SD Eibar on March 14, 2015 at Ipurua Municipal Stadium in Eibar, Spain.

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Neymar heads the ball to score his second goal during Barcolona's Champions League quarterfinal match against Paris Saint-Germain on April 21, 2015 at Camp Nou in Barcelona, Spain.

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Neymar poses with La Liga trophy after Barcelona's match against Deportivo La Coruña on May 23, 2015 at Camp Nou in Barcelona, Spain.

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Neymar lifts the trophy following Barcelona's UEFA Champions League Final match against Juventus on June 6, 2015 at the Olympiastadion in Berlin, Germany.

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Neymar celebrates after scoring during Barcelona's La Liga match against Getafe on Oct. 31, 2015 at the Coliseum Alfonso Perez in Getafe, Spain.

Manu Fernandez/AP

Neymar scores during Barcelona's La Liga match against Real Sociedad on Nov. 28, 2015 at Camp Nou in Barcelona, Spain.

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Neymar plays the ball during Barcelona's La Liga match against Espanyol on Jan. 2, 2016 at Cornella-El Prat Stadium in Barcelona, Spain.

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Neymar celebrates scoring a goal during Barcelona's Copa del Rey match against Espanyol on Jan. 6, 2016 at Camp Nou in Barcelona, Spain.

Manu Fernandez/AP

Neymar celebrates with Barcelona teammate Lionel Messi after Messi scored against Sevilla during their La Liga match on Feb. 28, 2016 at Camp Nou in Barcelona, Spain.

Neymar scores the winning penalty kick during the gold medal game between Brazil and Germany on Aug. 20, 2016 at the Maracana Stadium in Rio de Janeiro, Brazil.

Simon Bruty

Neymar collapses to the ground overcome with emotion after his decisive penalty kick clinched Brazil's first Olympic gold medal in soccer on Aug. 20, 2016 at the Maracana Stadium in Rio de Janeiro, Brazil.

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Neymar soaks up the love after leading Brazil to the Olympic gold medal on Aug. 20, 2016 at the Maracana Stadium in Rio de Janeiro, Brazil.

Leo Correa/AP

Bolivia goalie Carlos Emilio Lampe checks on Neymar as he kneels on the pitch with his face bleeding after receiving an elbow to the face by Bolivia's Yasmani Duk during Brazil's 2018 FIFA World Cup Russia Qualifier on Oct. 6, 2016 in Natal, Brazil.

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Neymar plays the ball against Nicolas Otamendi and Pablo Zabaleta during the 2018 FIFA World Cup Russia Qualifier between Brazil and Argentina on Nov. 10, 2016 at Mineirao stadium in Belo Horizonte, Brazil.

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Philippe Coutinho, Neymar and Gabriel Jesus celebrate a goal against Argentina during Brazil's 2018 FIFA World Cup Russia Qualifier on Nov. 10, 2016 at Mineirao stadium in Belo Horizonte, Brazil.

In June, Barcelona paid a fine of 5.5 million euros ($6.2 million) to settle a separate case brought against the club by Spain's tax authorities. In that agreement, the club acknowledged it made "an error in the fiscal planning of the player's transfer."

Barcelona said the price of Neymar's transfer was 57.1 million euros ($64 million), with Santos receiving 17.1 million euros ($19 million) and a company owned by Neymar's parents 40 million euros ($44 million).

Prosecutors said the total amount paid by the Spanish club to Santos was 25.1 million euros ($28 million), meaning DIS would be entitled to an additional 3.2 million euros ($3.6 million).

Barcelona can rely on past experience for coping without injured Messi

Prosecutors said the difference comes from payments made by Barcelona for the future acquisitions of other players, as well as partnerships for friendly matches between the clubs.

According to court documents, DIS paid 5 million reals (1.4 million euros; $1.6 million) for its 40 percent of Neymar's rights in 2009.

Earlier this year, Neymar extended his contract with Barcelona until 2021.

In his first three seasons with the Catalan club, the 24-year-old Neymar scored 85 goals in 141 games, forming a potent strike trio with Lionel Messi and Luis Suarez.

He helped the team win two Spanish leagues, two Copa del Reys, the Champions League, the European Super Cup, the Spanish Super Cup and the Club World Cup.