A tribunal comprising three senior judges will hear the proceedings relating to the complaint made against Neymar and Barcelona president Josep Maria Bartomeu by Brazilian company DIS, which stems from his transfer to the club from Santos in 2013.
 
According to EFE news agency, judge Jose Maria Vazquez Honrubia intends to pass the case on from the national court to the Criminal Chamber of the Audiencia Nacional, a higher judicial body, since prosecutors are calling for more severe sanctions than the maximum five-year prison sentence Vazquez Honrubia's court can hand down.
 
DIS' complaint alleges corruption and fraud on the part of Neymar and Bartomeu relating to the current Paris Saint-Germain forward's move to Barca five years ago, claiming the full cost of the transfer was hidden and therefore prevented them being paid in full for their 40 per cent share in the player's ownership rights.
 
The company alleges they are entitled to more than the reported €6.8million they received when Neymar completed his move.
 
All parties deny any wrongdoing.

The complaint made by DIS is separate to that initiated against Neymar and Barca by 'socio' Jordi Cases in 2013, who alleged the misappropriation of funds and a lack of transparency in the deal that took the Brazil star to Camp Nou.
 
A Spanish high court threw out Cases' complaint in 2016 before a provincial court in Barcelona closed proceedings in December of the same year, after Barca reached an agreement with the Public Prosecutor’s Office and State Attorney’s Office.