Neymar's high-profile move to the Catalan capital from Santos in the close season was initially shrouded in mystery and it was unclear what exactly was paid to whom and when.
               
After president Sandro Rosell stepped down last month following an allegation of misappropriation of funds made by a club member, Barca admitted Neymar had cost 86.2 million euros ($118.6 million), including payments to the player and his family, and not 57.1 million as they originally said.
               
"Judge Pablo Ruz has charged FC Barcelona with an infringement against the tax authority relating to the purchase of the Brazilian player (Neymar)," a spokesman for the Madrid court hearing the case said on Thursday.
               
The judge had requested Barca's tax records relating to the Neymar deal and had asked the tax authority to calculate the scale of the alleged fraud.
               
Barca denied wrongdoing after local media reported on Wednesday that Spain's public prosecutor had asked the judge to lay charges.
               
"The club's actions have, at all times, regarding that operation (to sign Neymar) and in line with the available information, been fully compliant with existing law," Barca said in a statement.
               
The Spanish champions added they would be sending legal representatives to court "in the coming days" to defend their rights and interests.
               
"At the same time (Barca) states its complete availability to collaborate with the justice authorities in this process, as it has been doing from the first moment, or in any other that might require its intervention."
               
Barca's institutional problems do not appear to be affecting their results on the pitch and they secured a 2-0 win away to English Premier League side Manchester City in Tuesday's Champions League last 16, first leg.
               
They are also joint top of La Liga with Real Madrid and Atletico Madrid with 14 games left and through to the final of the King's Cup to face Real.

 (Agencies)

Latest News from Sports News Desk