Champions League Tebas has filed a report, according to L'Equipe

LaLiga do not want Paris Saint-Germain competing in the Champions League and Javier Tebas is said to have even filed a complaint to UEFA in August with a complete study that shows the Ligue 1 side are financed by the State of Qatar.

Anger was sparked in the Spanish top-flight's establishment when Neymar was plucked by Les Parisiens for 222 million euros with league chief Tebas adamant that something was amiss.

French newspaper L'Equipe published a report on Monday outlining the complaints made by LaLiga against PSG.

"We have seen that PSG and Manchester City have invested more than any other club in the last five years," Tebas is quoted as saying.

"Their real income cannot justify these investments so they have fictitious sponsors, related to the State, with amounts that are bigger than those of Real Madrid, Barcelona, Bayern Munich or Manchester United.

"The revenues are directly or indirectly related to the Qatari state and PSG are continuing to cheat economically."

In the 44-page report, LaLiga have reportedly pointed out that PSG have invested far more than any other club in recent years - 344 million euros in 2014, compared to Manchester United's 237m euros, Real Madrid's 224m euros and Barcelona's 185m euros.

Regarding television rights, PSG earn far less than Real Madrid - 47m euros compared to 121m euros.

LaLiga came to the conclusion that Qatar's sponsorship of the side is 73 percent more significant than that of United, Real and Barcelona.

Tebas' report has already initiated an investigation, and LaLiga intend to initiate further action against the club, as well as possibly taking the case to the European Union.

"We will wait until the end of the year to see what UEFA does," Tebas said. "If nothing happens, we will complain to the EU because this should not continue.

"If we discover that they are guilty, they should not compete in the Champions League."