An appeals court in Brazil has fined Neymar 3.8 million Brazilian reales ($1.19m) for acting in "bad faith" regarding his attempts to delay a tax evasion case.

The parents of the PSG and Brazil international as well as three companies that administer the player's portfolio have all been fined, according to judicial sources.

The ruling was given on Tuesday in a regional federal tribunal in Brazil regarding a case that was examined by the justice department in September 2015 and resulted in the player's assets of 192.7m Brazilian reales ($62.2m) being seized to guarantee the payment of the taxes owed.

The amount of the fine corresponds to two percent of the value that the Brazil Tax Office intends to get from Neymar for tax evasion and fines.

Two years ago, Neymar was accused by the tax office of not paying the full amount of taxes between 2011 and 2013, and to have used family companies to pay less tax.

According to the Tax Office, the striker created several companies so as to receive part of his salaries and his image rights, with the aim of not paying personal tax (27.5 percent) which is superior to corporate entities, which can vary from 15 to 25 percent.

Magistrate Carlos Muta considered in his ruling that Neymar's conduct in the process "characterises litigation of bad faith and a detrimental act to the dignity of Justice" because of the clear intention of the capacity of his defense to extend the case The magistrate considers that the former Barcelona and Santos player only wants to "obstruct the continuity of the process."