Barcelona Bartomeu and Rosell among the accused

The Santos prosecutor's office have lodged a case against Neymar, the player's father, Barcelona president Josep Maria Bartomeu and his predecessor Sandro Rosell for tax evasion and falsification of documents.

Neymar and his father stand accused of falsifying documents between 2006 and 2013 in an attempt to avoid paying tax, according to a statement issued by the Santos attorney general.

The accusations filed by the public prosecutor also implicate Bartomeu and Sandro Rosell, on account of their alleged participation in a similar attempt at tax evasion during the player's transfer deal.

"The fraud was carried out when drawing up the contracts relating to Neymar's image rights whilst he was playing for Santos, starting in 2006", and then "during the transfer deal with FC Barcelona, the negotiations for which started in 2011", the authorities claimed.

According to the public prosecutor, the actions of the accused "generated multimillion losses for public funds".