The four-time FIFA World Player of the Year and his father Jorge Messi are accused of defrauding the authorities of more than 4m euros ($5.4m; £3.4m) in taxes by setting up companies in Belize and Uruguay.

After Friday’s hearing, which was a closed-court session, the state prosecutor’s spokesman told the BBC that no agreement had been reached with the two men and their lawyers. He said that the defence’s strategy had been to pin blame on Jorge Messi, insisting on the innocence of the star striker.
Both father and son deny the allegations, with the Messis’ lawyer insisting he wanted to resolve the matter. Lionel Messi has previously stated that he and and his father “have never committed any infringement. We have always fulfilled all our tax obligations”.
Mr Messi’s net salary from Barcelona is said to be about 16m euros a year, making him one of the world’s most highly paid sportspeople. He comes from a modest background and has overcome a serious health issue, joining Barcelona as a 13-year-old in 2000 and making his first-team debut only three years later.
These allegations are a big blow to the prestige of the player, who has long been seen as a more humble figure than most top-class footballers.
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